EPIONE IMMO: what changed
Two financial 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.
EPIONE IMMO
Largest movements
- Tangible fixed assets -€29,571
down €29,571 (-6.1%), from €481,907 to €452,336
of which Land and buildings: -€28,950
- Cash +€8,351
up €8,351 (+49.2%), from €16,960 to €25,311
mainly Depreciation (+€29,571) and Net result for the year (+€6,921)
- Debts after one year -€27,290
down €27,290 (-6.0%), from €453,579 to €426,289
- Profit (loss) carried forward +€6,921
up €6,921 (+8.0%), from -€86,229 to -€79,308
- Gross operating margin +€6,689
up €6,689 (+16.8%), from €39,914 to €46,604
- Other operating charges +€4,959
up €4,959 (+1,104%), from €449 to €5,408
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.
Derived cash bridge
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 | €499,855 | €479,754 | -€20,101 | -4.0% |
| Fixed assets | 21/28 | €481,907 | €452,336 | -€29,571 | -6.1% |
| Tangible fixed assets | 22/27 | €481,907 | €452,336 | -€29,571 | -6.1% |
| Land and buildings | 22 | €477,706 | €448,756 | -€28,950 | -6.1% |
| Plant, machinery and equipment | 23 | €4,201 | €3,580 | -€621 | -14.8% |
| Current assets | 29/58 | €17,947 | €27,418 | +€9,470 | +52.8% |
| Amounts receivable within one year | 40/41 | €0 | €1,357 | +€1,357 | |
| Trade receivables | 40 | €0 | €1,357 | +€1,357 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,960 | €25,311 | +€8,351 | +49.2% |
| Deferred charges and accrued income | 490/1 | €987 | €750 | -€237 | -24.0% |
| Total equity and liabilities | 10/49 | €499,855 | €479,754 | -€20,101 | -4.0% |
| Equity | 10/15 | -€36,729 | -€29,808 | +€6,921 | +18.8% |
| Contributions | 10/11 | €49,500 | €49,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,229 | -€79,308 | +€6,921 | +8.0% |
| Amounts payable | 17/49 | €536,584 | €509,561 | -€27,022 | -5.0% |
| Amounts payable after more than one year | 17 | €453,579 | €426,289 | -€27,290 | -6.0% |
| Financial debts | 170/4 | €453,579 | €426,289 | -€27,290 | -6.0% |
| Amounts payable within one year | 42/48 | €82,255 | €82,522 | +€267 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €27,031 | €27,290 | +€258 | +1.0% |
| Trade debts | 44 | €224 | €233 | +€9 | +4.0% |
| Suppliers | 440/4 | €224 | €233 | +€9 | +4.0% |
| Other amounts payable | 47/48 | €55,000 | €55,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,571 | €29,571 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €5,408 | +€4,959 | +1,104% |
| Gross operating margin | 9900 | €39,914 | €46,604 | +€6,689 | +16.8% |
| Operating profit (loss) | 9901 | €9,894 | €11,624 | +€1,731 | +17.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,904 | €4,703 | -€201 | -4.1% |
| Recurring financial charges | 65 | €4,904 | €4,703 | -€201 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €4,990 | €6,921 | +€1,931 | +38.7% |
| Profit (loss) for the period | 9904 | €4,990 | €6,921 | +€1,931 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,990 | €6,921 | +€1,931 | +38.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.