EPISSIOM: 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.
EPISSIOM
Largest movements
- Tangible fixed assets -€8,844
down €8,844 (-34.9%), from €25,348 to €16,504
of which Furniture and vehicles: -€7,241
- Cash -€3,002
down €3,002 (-32.0%), from €9,367 to €6,365
mainly Net result for the year (-€10,483) and Other debts (-€3,429)
- Stocks and contracts -€2,210
down €2,210 (-7.5%), from €29,450 to €27,240
- Profit (loss) carried forward -€10,483
down €10,483 (-13.1%), from -€80,329 to -€90,812
- Other debts -€3,429
down €3,429 (-3.4%), from €99,928 to €96,499
- Trade debts -€1,720
down €1,720 (-88.3%), from €1,949 to €229
- Tax, wage and social debts +€1,116
up €1,116 (+4.6%), from €24,517 to €25,633
of which Taxes: +€1,116
- Gross operating margin +€5,147
up €5,147, from -€4,143 to €1,004
- Financial income -€1,708
down €1,708 (-97.1%), from €1,759 to €51
- Other operating charges +€1,123
up €1,123 (+87.3%), from €1,287 to €2,410
- Taxes -€61
down €61 (-39.9%), from €153 to €92
- Financial charges -€49
down €49 (-20.3%), from €241 to €192
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 | €66,525 | €52,009 | -€14,516 | -21.8% |
| Fixed assets | 21/28 | €27,248 | €18,404 | -€8,844 | -32.5% |
| Tangible fixed assets | 22/27 | €25,348 | €16,504 | -€8,844 | -34.9% |
| Land and buildings | 22 | €8,840 | €7,237 | -€1,603 | -18.1% |
| Furniture and vehicles | 24 | €16,508 | €9,267 | -€7,241 | -43.9% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €39,277 | €33,605 | -€5,672 | -14.4% |
| Stocks and contracts in progress | 3 | €29,450 | €27,240 | -€2,210 | -7.5% |
| Stocks | 30/36 | €29,450 | €27,240 | -€2,210 | -7.5% |
| Amounts receivable within one year | 40/41 | €460 | - | -€460 | |
| Trade receivables | 40 | €394 | - | -€394 | |
| Other amounts receivable | 41 | €66 | - | -€66 | |
| Cash at bank and in hand | 54/58 | €9,367 | €6,365 | -€3,002 | -32.0% |
| Total equity and liabilities | 10/49 | €66,525 | €52,009 | -€14,516 | -21.8% |
| Equity | 10/15 | -€59,869 | -€70,352 | -€10,483 | -17.5% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,460 | €20,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,329 | -€90,812 | -€10,483 | -13.1% |
| Amounts payable | 17/49 | €126,394 | €122,361 | -€4,033 | -3.2% |
| Amounts payable within one year | 42/48 | €126,394 | €122,361 | -€4,033 | -3.2% |
| Trade debts | 44 | €1,949 | €229 | -€1,720 | -88.3% |
| Suppliers | 440/4 | €1,949 | €229 | -€1,720 | -88.3% |
| Taxes, remuneration and social security | 45 | €24,517 | €25,633 | +€1,116 | +4.6% |
| Taxes | 450/3 | €2,410 | €3,526 | +€1,116 | +46.3% |
| Remuneration and social security | 454/9 | €22,107 | €22,107 | = | 0.0% |
| Other amounts payable | 47/48 | €99,928 | €96,499 | -€3,429 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,845 | €8,844 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,287 | €2,410 | +€1,123 | +87.3% |
| Gross operating margin | 9900 | -€4,143 | €1,004 | +€5,147 | |
| Operating profit (loss) | 9901 | -€14,275 | -€10,250 | +€4,025 | +28.2% |
| Financial income | 75/76B | €1,759 | €51 | -€1,708 | -97.1% |
| Recurring financial income | 75 | €1,759 | €51 | -€1,708 | -97.1% |
| Financial charges | 65/66B | €241 | €192 | -€49 | -20.3% |
| Recurring financial charges | 65 | €241 | €192 | -€49 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,757 | -€10,391 | +€2,366 | +18.5% |
| Income taxes | 67/77 | €153 | €92 | -€61 | -39.9% |
| Profit (loss) for the period | 9904 | -€12,910 | -€10,483 | +€2,427 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,910 | -€10,483 | +€2,427 | +18.8% |
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 15 October 2026 via checked.be.