EPIOS DUMONT: 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.
EPIOS DUMONT
Largest movements
- Receivables within one year +€19,217
up €19,217 (+23.7%), from €81,018 to €100,235
of which Trade receivables: +€22,368
- Cash -€15,184
down €15,184 (-23.4%), from €64,789 to €49,605
mainly Other debts (-€52,547) and Contributions, distributions and other (-€30,000)
- Other debts -€52,547
down €52,547 (-39.1%), from €134,467 to €81,921
- Profit (loss) carried forward +€52,010
up €52,010 (+1,484%), from €3,504 to €55,515
- Trade debts +€2,449
up €2,449 (+102%), from €2,404 to €4,853
- Tax, wage and social debts +€1,796
up €1,796 (+20.1%), from €8,925 to €10,721
- Gross operating margin +€10,884
up €10,884 (+11.3%), from €96,342 to €107,226
- Taxes +€2,696
up €2,696 (+14.1%), from €19,100 to €21,796
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 | €151,101 | €154,809 | +€3,708 | +2.5% |
| Fixed assets | 21/28 | €1,997 | €1,016 | -€982 | -49.1% |
| Tangible fixed assets | 22/27 | €1,997 | €1,016 | -€982 | -49.1% |
| Furniture and vehicles | 24 | €1,997 | €1,016 | -€982 | -49.1% |
| Current assets | 29/58 | €149,104 | €153,793 | +€4,690 | +3.1% |
| Amounts receivable within one year | 40/41 | €81,018 | €100,235 | +€19,217 | +23.7% |
| Trade receivables | 40 | €63,966 | €86,335 | +€22,368 | +35.0% |
| Other amounts receivable | 41 | €17,052 | €13,900 | -€3,151 | -18.5% |
| Cash at bank and in hand | 54/58 | €64,789 | €49,605 | -€15,184 | -23.4% |
| Deferred charges and accrued income | 490/1 | €3,297 | €3,954 | +€657 | +19.9% |
| Total equity and liabilities | 10/49 | €151,101 | €154,809 | +€3,708 | +2.5% |
| Equity | 10/15 | €5,304 | €57,315 | +€52,010 | +980% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,504 | €55,515 | +€52,010 | +1,484% |
| Amounts payable | 17/49 | €145,796 | €97,495 | -€48,302 | -33.1% |
| Amounts payable within one year | 42/48 | €145,796 | €97,495 | -€48,302 | -33.1% |
| Trade debts | 44 | €2,404 | €4,853 | +€2,449 | +102% |
| Suppliers | 440/4 | €2,404 | €4,853 | +€2,449 | +102% |
| Taxes, remuneration and social security | 45 | €8,925 | €10,721 | +€1,796 | +20.1% |
| Taxes | 450/3 | €8,925 | €10,721 | +€1,796 | +20.1% |
| Other amounts payable | 47/48 | €134,467 | €81,921 | -€52,547 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,055 | €982 | -€73 | -6.9% |
| Other operating charges | 640/8 | €668 | €692 | +€24 | +3.6% |
| Non-recurring operating charges | 66A | €312 | - | -€312 | |
| Gross operating margin | 9900 | €96,342 | €107,226 | +€10,884 | +11.3% |
| Operating profit (loss) | 9901 | €94,307 | €105,552 | +€11,246 | +11.9% |
| Financial charges | 65/66B | €1,703 | €1,747 | +€44 | +2.6% |
| Recurring financial charges | 65 | €1,703 | €1,747 | +€44 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €92,604 | €103,806 | +€11,202 | +12.1% |
| Income taxes | 67/77 | €19,100 | €21,796 | +€2,696 | +14.1% |
| Profit (loss) for the period | 9904 | €73,504 | €82,010 | +€8,506 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,504 | €82,010 | +€8,506 | +11.6% |
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 22 October 2026 via checked.be.