EPISTONE: what changed
What changed
EPISTONE
NACE 68.122, Development of non-residential building projects
filed annual accounts (NBB)
Net result for the year
-€1,950
2024 · -€698-€1,252
Equity
-€11,534
2024 · -€9,584-€1,950
Cash
€15,138
2024 · €14,181+€958
Balance sheet total
€499,633
2024 · €499,886-€253
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€2,121
down €2,121 (-43.2%), from €4,909 to €2,789
- Gross operating margin +€828
up €828 (+28.5%), from -€2,910 to -€2,082
- Other operating charges -€70
down €70 (-12.5%), from €557 to €487
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€698
Gross operating margin
+€828
Other operating charges
+€70
Financial income
-€2,121
Financial charges
-€29
Result 2025
-€1,950
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€958
Investment
€0
Financing
€0
Cash 2024
€14,181
From operations (derived)
+€958
Net result for the year
-€1,950
Receivables within one year
+€196
Deferred charges and accrued income
+€1,015
Accrued charges and deferred income
+€1,697
Cash 2025
€15,138
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €499,886 | €499,633 | -€253 | -0.1% |
| Current assets | 29/58 | €499,886 | €499,633 | -€253 | -0.1% |
| Stocks and contracts in progress | 3 | €257,675 | €257,675 | = | 0.0% |
| Contracts in progress | 37 | €257,675 | €257,675 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,955 | €56,760 | -€196 | -0.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €56,955 | €56,760 | -€196 | -0.3% |
| Current investments | 50/53 | €170,000 | €170,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,181 | €15,138 | +€958 | +6.8% |
| Deferred charges and accrued income | 490/1 | €1,075 | €60 | -€1,015 | -94.4% |
| Total equity and liabilities | 10/49 | €499,886 | €499,633 | -€253 | -0.1% |
| Equity | 10/15 | -€9,584 | -€11,534 | -€1,950 | -20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,584 | -€16,534 | -€1,950 | -13.4% |
| Amounts payable | 17/49 | €509,471 | €511,167 | +€1,697 | +0.3% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €9,471 | €11,167 | +€1,697 | +17.9% |
| Other operating charges | 640/8 | €557 | €487 | -€70 | -12.5% |
| Gross operating margin | 9900 | -€2,910 | -€2,082 | +€828 | +28.5% |
| Operating profit (loss) | 9901 | -€3,467 | -€2,569 | +€898 | +25.9% |
| Financial income | 75/76B | €4,909 | €2,789 | -€2,121 | -43.2% |
| Recurring financial income | 75 | €4,909 | €2,789 | -€2,121 | -43.2% |
| Financial charges | 65/66B | €2,140 | €2,169 | +€29 | +1.4% |
| Recurring financial charges | 65 | €2,140 | €2,169 | +€29 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€698 | -€1,950 | -€1,252 | -179% |
| Profit (loss) for the period | 9904 | -€698 | -€1,950 | -€1,252 | -179% |
| Profit (loss) for the period to be appropriated | 9905 | -€698 | -€1,950 | -€1,252 | -179% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.