EPIQ-IT: 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.
EPIQ-IT
Largest movements
- Cash -€25,648
down €25,648 (-67.1%), from €38,231 to €12,583
mainly Investment in fixed assets (net) (-€19,102) and Net result for the year (-€10,676)
- Tangible fixed assets +€14,671
new in 2025: €14,671
- Deferred charges and accrued income +€3,625
new in 2025: €3,625
- Receivables within one year -€2,311
down €2,311 (-36.8%), from €6,275 to €3,964
of which Trade receivables: -€2,203
- Financial fixed assets +€860
new in 2025: €860
- Profit (loss) carried forward -€10,676
down €10,676 (-34.5%), from €30,916 to €20,240
- Trade debts +€3,281
new in 2025: €3,281
- Other debts -€1,170
down €1,170 (-62.8%), from €1,862 to €692
- Gross operating margin -€47,651
down €47,651, from €40,954 to -€6,698
- Purchases and services -€8,972
no longer reported in 2025 (was €8,972)
- Taxes -€7,725
down €7,725 (-100.0%), from €7,729 to €4
- Depreciation +€1,322
up €1,322 (+58.8%), from €2,248 to €3,571
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 | €44,507 | €35,948 | -€8,559 | -19.2% |
| Fixed assets | 21/28 | - | €15,531 | +€15,531 | |
| Tangible fixed assets | 22/27 | - | €14,671 | +€14,671 | |
| Furniture and vehicles | 24 | - | €14,671 | +€14,671 | |
| Financial fixed assets | 28 | - | €860 | +€860 | |
| Current assets | 29/58 | €44,507 | €20,416 | -€24,090 | -54.1% |
| Stocks and contracts in progress | 3 | - | €244 | +€244 | |
| Stocks | 30/36 | - | €244 | +€244 | |
| Amounts receivable within one year | 40/41 | €6,275 | €3,964 | -€2,311 | -36.8% |
| Trade receivables | 40 | €5,840 | €3,637 | -€2,203 | -37.7% |
| Other amounts receivable | 41 | €435 | €327 | -€108 | -24.9% |
| Cash at bank and in hand | 54/58 | €38,231 | €12,583 | -€25,648 | -67.1% |
| Deferred charges and accrued income | 490/1 | - | €3,625 | +€3,625 | |
| Total equity and liabilities | 10/49 | €44,507 | €35,948 | -€8,559 | -19.2% |
| Equity | 10/15 | €34,916 | €24,240 | -€10,676 | -30.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,916 | €20,240 | -€10,676 | -34.5% |
| Amounts payable | 17/49 | €9,591 | €11,708 | +€2,117 | +22.1% |
| Amounts payable within one year | 42/48 | €9,591 | €11,708 | +€2,117 | +22.1% |
| Trade debts | 44 | - | €3,281 | +€3,281 | |
| Suppliers | 440/4 | - | €3,281 | +€3,281 | |
| Taxes, remuneration and social security | 45 | €7,729 | €7,734 | +€5 | +0.1% |
| Taxes | 450/3 | €7,729 | €7,734 | +€5 | +0.1% |
| Other amounts payable | 47/48 | €1,862 | €692 | -€1,170 | -62.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,972 | - | -€8,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,248 | €3,571 | +€1,322 | +58.8% |
| Other operating charges | 640/8 | - | €327 | +€327 | |
| Gross operating margin | 9900 | €40,954 | -€6,698 | -€47,651 | |
| Operating profit (loss) | 9901 | €38,705 | -€10,595 | -€49,301 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €61 | €99 | +€38 | +62.4% |
| Recurring financial charges | 65 | €61 | €99 | +€38 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €38,644 | -€10,672 | -€49,316 | |
| Income taxes | 67/77 | €7,729 | €4 | -€7,725 | -100.0% |
| Profit (loss) for the period | 9904 | €30,916 | -€10,676 | -€41,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,916 | -€10,676 | -€41,591 |
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.