EPISKEY: 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.
EPISKEY
Largest movements
- Cash +€7,218
up €7,218 (+31.3%), from €23,091 to €30,308
mainly Net result for the year (+€11,485) and Trade debts (+€5,591)
- Receivables within one year +€1,993
up €1,993 (+69.4%), from €2,870 to €4,863
- Tangible fixed assets +€1,397
up €1,397 (+306.1%), from €456 to €1,853
- Profit (loss) carried forward +€11,485
up €11,485 (+55.4%), from -€20,743 to -€9,258
- Debts after one year -€8,013
down €8,013 (-32.7%), from €24,536 to €16,523
- Trade debts +€5,591
up €5,591 (+122.1%), from €4,580 to €10,171
- Other debts +€1,926
up €1,926 (+11688.7%), from €16 to €1,943
- Tax, wage and social debts -€771
down €771 (-7.8%), from €9,903 to €9,133
- Gross operating margin +€33,825
up €33,825, from -€18,834 to €14,991
- Taxes -€2,271
down €2,271 (-89.9%), from €2,526 to €255
- Depreciation +€454
up €454 (+591.8%), from €77 to €531
- Financial charges +€284
up €284 (+13.9%), from €2,035 to €2,319
- Other operating charges -€200
down €200 (-30.8%), from €650 to €450
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 | €26,417 | €37,024 | +€10,608 | +40.2% |
| Fixed assets | 21/28 | €456 | €1,853 | +€1,397 | +306.1% |
| Tangible fixed assets | 22/27 | €456 | €1,853 | +€1,397 | +306.1% |
| Furniture and vehicles | 24 | €456 | €1,853 | +€1,397 | +306.1% |
| Current assets | 29/58 | €25,960 | €35,171 | +€9,211 | +35.5% |
| Amounts receivable within one year | 40/41 | €2,870 | €4,863 | +€1,993 | +69.4% |
| Trade receivables | 40 | €2,870 | €4,863 | +€1,993 | +69.4% |
| Cash at bank and in hand | 54/58 | €23,091 | €30,308 | +€7,218 | +31.3% |
| Total equity and liabilities | 10/49 | €26,417 | €37,024 | +€10,608 | +40.2% |
| Equity | 10/15 | -€20,243 | -€8,758 | +€11,485 | +56.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,743 | -€9,258 | +€11,485 | +55.4% |
| Amounts payable | 17/49 | €46,659 | €45,782 | -€877 | -1.9% |
| Amounts payable after more than one year | 17 | €24,536 | €16,523 | -€8,013 | -32.7% |
| Financial debts | 170/4 | €24,536 | €16,523 | -€8,013 | -32.7% |
| Amounts payable within one year | 42/48 | €22,123 | €29,260 | +€7,136 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €7,623 | €8,013 | +€390 | +5.1% |
| Trade debts | 44 | €4,580 | €10,171 | +€5,591 | +122.1% |
| Suppliers | 440/4 | €4,580 | €10,171 | +€5,591 | +122.1% |
| Taxes, remuneration and social security | 45 | €9,903 | €9,133 | -€771 | -7.8% |
| Taxes | 450/3 | €9,903 | €9,133 | -€771 | -7.8% |
| Other amounts payable | 47/48 | €16 | €1,943 | +€1,926 | +11688.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €531 | +€454 | +591.8% |
| Other operating charges | 640/8 | €650 | €450 | -€200 | -30.8% |
| Gross operating margin | 9900 | -€18,834 | €14,991 | +€33,825 | |
| Operating profit (loss) | 9901 | -€19,561 | €14,010 | +€33,571 | |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €2,035 | €2,319 | +€284 | +13.9% |
| Recurring financial charges | 65 | €2,035 | €2,319 | +€284 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,596 | €11,740 | +€33,335 | |
| Income taxes | 67/77 | €2,526 | €255 | -€2,271 | -89.9% |
| Profit (loss) for the period | 9904 | -€24,121 | €11,485 | +€35,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,121 | €11,485 | +€35,606 |
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 12 October 2026 via checked.be.