EPL Consult: 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.
EPL Consult
Largest movements
- Receivables within one year +€21,070
new in 2025: €21,070
of which Other amounts receivable: +€11,773
- Cash +€8,740
up €8,740 (+135%), from €6,497 to €15,237
mainly Net result for the year (+€24,851) and Tax, wage and social debts (+€7,800)
- Profit (loss) carried forward +€24,851
up €24,851, from -€10,043 to €14,808
- Tax, wage and social debts +€7,800
up €7,800 (+577%), from €1,351 to €9,151
- Other debts -€7,661
no longer reported in 2025 (was €7,661)
- Trade debts +€4,821
up €4,821 (+191%), from €2,527 to €7,348
- Gross operating margin +€44,653
up €44,653, from -€10,011 to €34,641
- Taxes +€6,004
up €6,004 (+23,842%), from €25 to €6,029
- Financial charges +€3,240
up €3,240 (+50,632%), from €6 to €3,247
- Other operating charges +€515
new in 2025: €515
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 | €6,497 | €36,307 | +€29,810 | +459% |
| Current assets | 29/58 | €6,497 | €36,307 | +€29,810 | +459% |
| Amounts receivable within one year | 40/41 | - | €21,070 | +€21,070 | |
| Trade receivables | 40 | - | €9,297 | +€9,297 | |
| Other amounts receivable | 41 | - | €11,773 | +€11,773 | |
| Cash at bank and in hand | 54/58 | €6,497 | €15,237 | +€8,740 | +135% |
| Total equity and liabilities | 10/49 | €6,497 | €36,307 | +€29,810 | +459% |
| Equity | 10/15 | -€5,043 | €19,808 | +€24,851 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,043 | €14,808 | +€24,851 | |
| Amounts payable | 17/49 | €11,540 | €16,499 | +€4,959 | +43.0% |
| Amounts payable within one year | 42/48 | €11,540 | €16,499 | +€4,959 | +43.0% |
| Trade debts | 44 | €2,527 | €7,348 | +€4,821 | +191% |
| Suppliers | 440/4 | €2,527 | €7,348 | +€4,821 | +191% |
| Taxes, remuneration and social security | 45 | €1,351 | €9,151 | +€7,800 | +577% |
| Taxes | 450/3 | €1,351 | €9,151 | +€7,800 | +577% |
| Other amounts payable | 47/48 | €7,661 | - | -€7,661 | |
| Other operating charges | 640/8 | - | €515 | +€515 | |
| Gross operating margin | 9900 | -€10,011 | €34,641 | +€44,653 | |
| Operating profit (loss) | 9901 | -€10,011 | €34,126 | +€44,138 | |
| Financial charges | 65/66B | €6 | €3,247 | +€3,240 | +50,632% |
| Recurring financial charges | 65 | €6 | €3,247 | +€3,240 | +50,632% |
| Profit (loss) for the period before taxes | 9903 | -€10,018 | €30,880 | +€40,897 | |
| Income taxes | 67/77 | €25 | €6,029 | +€6,004 | +23,842% |
| Profit (loss) for the period | 9904 | -€10,043 | €24,851 | +€34,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,043 | €24,851 | +€34,894 |
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 25 October 2026 via checked.be.