Epiona: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Epiona
Largest movements
- Cash +€41,475
up €41,475 (+24.0%), from €172,975 to €214,450
mainly Net result for the year (+€85,747) and Other debts (+€30,000)
- Receivables within one year +€32,072
up €32,072 (+247.5%), from €12,960 to €45,032
of which Other amounts receivable: +€30,101
- Tangible fixed assets -€12,254
down €12,254 (-25.2%), from €48,564 to €36,310
of which Furniture and vehicles: -€13,391
- Deferred charges and accrued income +€4,567
up €4,567 (+38.7%), from €11,797 to €16,364
- Reserves +€55,747
up €55,747 (+25.2%), from €221,077 to €276,824
- Other debts +€30,000
new in 2025: €30,000
- Tax, wage and social debts -€20,060
down €20,060 (-87.8%), from €22,839 to €2,778
of which Taxes: -€22,839
- Gross operating margin +€9,454
up €9,454 (+8.4%), from €113,066 to €122,520
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,296 | €312,156 | +€65,860 | +26.7% |
| Fixed assets | 21/28 | €48,564 | €36,310 | -€12,254 | -25.2% |
| Tangible fixed assets | 22/27 | €48,564 | €36,310 | -€12,254 | -25.2% |
| Plant, machinery and equipment | 23 | - | €1,137 | +€1,137 | |
| Furniture and vehicles | 24 | €48,564 | €35,172 | -€13,391 | -27.6% |
| Current assets | 29/58 | €197,732 | €275,847 | +€78,114 | +39.5% |
| Amounts receivable within one year | 40/41 | €12,960 | €45,032 | +€32,072 | +247.5% |
| Trade receivables | 40 | - | €1,971 | +€1,971 | |
| Other amounts receivable | 41 | €12,960 | €43,061 | +€30,101 | +232.3% |
| Cash at bank and in hand | 54/58 | €172,975 | €214,450 | +€41,475 | +24.0% |
| Deferred charges and accrued income | 490/1 | €11,797 | €16,364 | +€4,567 | +38.7% |
| Total equity and liabilities | 10/49 | €246,296 | €312,156 | +€65,860 | +26.7% |
| Equity | 10/15 | €222,077 | €277,824 | +€55,747 | +25.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €221,077 | €276,824 | +€55,747 | +25.2% |
| Distributable reserves | 133 | €221,077 | €276,824 | +€55,747 | +25.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,219 | €34,332 | +€10,113 | +41.8% |
| Amounts payable within one year | 42/48 | €24,094 | €34,332 | +€10,238 | +42.5% |
| Trade debts | 44 | €1,255 | €1,554 | +€299 | +23.8% |
| Suppliers | 440/4 | €1,255 | €1,554 | +€299 | +23.8% |
| Taxes, remuneration and social security | 45 | €22,839 | €2,778 | -€20,060 | -87.8% |
| Taxes | 450/3 | €22,839 | €0 | -€22,839 | -100.0% |
| Remuneration and social security | 454/9 | €0 | €2,778 | +€2,778 | |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,939 | €13,417 | +€478 | +3.7% |
| Other operating charges | 640/8 | €235 | €1,275 | +€1,040 | +442.6% |
| Gross operating margin | 9900 | €113,066 | €122,520 | +€9,454 | +8.4% |
| Operating profit (loss) | 9901 | €99,892 | €107,828 | +€7,936 | +7.9% |
| Financial income | 75/76B | €384 | €916 | +€532 | +138.8% |
| Recurring financial income | 75 | €384 | €916 | +€532 | +138.8% |
| Financial charges | 65/66B | €114 | €210 | +€96 | +84.2% |
| Recurring financial charges | 65 | €114 | €210 | +€96 | +84.2% |
| Profit (loss) for the period before taxes | 9903 | €100,162 | €108,534 | +€8,373 | +8.4% |
| Income taxes | 67/77 | €22,839 | €22,787 | -€51 | -0.2% |
| Profit (loss) for the period | 9904 | €77,323 | €85,747 | +€8,424 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,323 | €85,747 | +€8,424 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.