Epiphyte: 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.
Epiphyte
Largest movements
- Receivables within one year -€47,504
down €47,504 (-51.8%), from €91,756 to €44,252
of which Trade receivables: -€49,904
- Cash +€19,550
up €19,550 (+74.3%), from €26,310 to €45,859
mainly Receivables within one year (+€47,504) and Net result for the year (+€26,868)
- Tangible fixed assets -€5,841
down €5,841 (-4.3%), from €134,319 to €128,477
of which Land and buildings: -€5,271
- Tax, wage and social debts -€26,366
down €26,366 (-78.6%), from €33,544 to €7,178
of which Taxes: -€25,016
- Other debts +€15,000
up €15,000 (+100.0%), from €15,000 to €30,000
- Debts after one year -€9,708
down €9,708 (-16.6%), from €58,388 to €48,680
- Trade debts -€8,613
down €8,613 (-57.3%), from €15,020 to €6,407
- Reserves -€4,000
down €4,000 (-3.8%), from €105,570 to €101,570
of which Distributable reserves: -€4,000
- Gross operating margin +€19,624
up €19,624 (+62.6%), from €31,338 to €50,962
- Taxes +€4,579
up €4,579 (+72.9%), from €6,282 to €10,861
- Depreciation -€1,058
down €1,058 (-15.3%), from €6,899 to €5,841
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 | €253,105 | €220,657 | -€32,449 | -12.8% |
| Fixed assets | 21/28 | €134,492 | €128,650 | -€5,841 | -4.3% |
| Tangible fixed assets | 22/27 | €134,319 | €128,477 | -€5,841 | -4.3% |
| Land and buildings | 22 | €133,010 | €127,740 | -€5,271 | -4.0% |
| Furniture and vehicles | 24 | €1,308 | €738 | -€571 | -43.6% |
| Financial fixed assets | 28 | €173 | €173 | = | 0.0% |
| Current assets | 29/58 | €118,614 | €92,006 | -€26,607 | -22.4% |
| Amounts receivable within one year | 40/41 | €91,756 | €44,252 | -€47,504 | -51.8% |
| Trade receivables | 40 | €78,394 | €28,490 | -€49,904 | -63.7% |
| Other amounts receivable | 41 | €13,362 | €15,763 | +€2,400 | +18.0% |
| Cash at bank and in hand | 54/58 | €26,310 | €45,859 | +€19,550 | +74.3% |
| Deferred charges and accrued income | 490/1 | €548 | €1,895 | +€1,347 | +245.9% |
| Total equity and liabilities | 10/49 | €253,105 | €220,657 | -€32,449 | -12.8% |
| Equity | 10/15 | €121,815 | €118,683 | -€3,132 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,570 | €101,570 | -€4,000 | -3.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,710 | €99,710 | -€4,000 | -3.9% |
| Profit (loss) carried forward | 14 | €10,045 | €10,913 | +€868 | +8.6% |
| Amounts payable | 17/49 | €131,290 | €101,974 | -€29,317 | -22.3% |
| Amounts payable after more than one year | 17 | €58,388 | €48,680 | -€9,708 | -16.6% |
| Financial debts | 170/4 | €58,388 | €48,680 | -€9,708 | -16.6% |
| Amounts payable within one year | 42/48 | €72,902 | €53,294 | -€19,608 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €9,338 | €9,708 | +€371 | +4.0% |
| Trade debts | 44 | €15,020 | €6,407 | -€8,613 | -57.3% |
| Suppliers | 440/4 | €15,020 | €6,407 | -€8,613 | -57.3% |
| Taxes, remuneration and social security | 45 | €33,544 | €7,178 | -€26,366 | -78.6% |
| Taxes | 450/3 | €32,194 | €7,178 | -€25,016 | -77.7% |
| Remuneration and social security | 454/9 | €1,350 | €0 | -€1,350 | -100.0% |
| Other amounts payable | 47/48 | €15,000 | €30,000 | +€15,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,899 | €5,841 | -€1,058 | -15.3% |
| Other operating charges | 640/8 | €1,287 | €1,725 | +€438 | +34.0% |
| Gross operating margin | 9900 | €31,338 | €50,962 | +€19,624 | +62.6% |
| Operating profit (loss) | 9901 | €23,152 | €43,395 | +€20,244 | +87.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €5,159 | €5,666 | +€508 | +9.8% |
| Recurring financial charges | 65 | €5,159 | €5,666 | +€508 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €17,993 | €37,729 | +€19,736 | +109.7% |
| Income taxes | 67/77 | €6,282 | €10,861 | +€4,579 | +72.9% |
| Profit (loss) for the period | 9904 | €11,711 | €26,868 | +€15,157 | +129.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,711 | €26,868 | +€15,157 | +129.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.