EPM Solutions: 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.
EPM Solutions
Largest movements
- Cash +€93,694
up €93,694 (+73.7%), from €127,144 to €220,838
mainly Net result for the year (+€115,638) and Tax, wage and social debts (+€20,225)
- Receivables within one year +€44,588
up €44,588 (+1900.5%), from €2,346 to €46,935
of which Trade receivables: +€44,615
- Reserves +€115,638
up €115,638 (+108.0%), from €107,058 to €222,696
- Tax, wage and social debts +€20,225
up €20,225 (+94.6%), from €21,390 to €41,615
- Gross operating margin +€50,599
up €50,599 (+49.2%), from €102,901 to €153,499
- Taxes +€12,583
up €12,583 (+58.8%), from €21,390 to €33,973
- Other operating charges +€1,638
up €1,638 (+217.9%), from €752 to €2,390
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,127 | €270,040 | +€136,913 | +102.8% |
| Current assets | 29/58 | €133,127 | €270,040 | +€136,913 | +102.8% |
| Amounts receivable within one year | 40/41 | €2,346 | €46,935 | +€44,588 | +1900.5% |
| Trade receivables | 40 | €2,135 | €46,751 | +€44,615 | +2089.2% |
| Other amounts receivable | 41 | €211 | €184 | -€27 | -12.8% |
| Cash at bank and in hand | 54/58 | €127,144 | €220,838 | +€93,694 | +73.7% |
| Deferred charges and accrued income | 490/1 | €3,637 | €2,268 | -€1,369 | -37.6% |
| Total equity and liabilities | 10/49 | €133,127 | €270,040 | +€136,913 | +102.8% |
| Equity | 10/15 | €110,058 | €225,696 | +€115,638 | +105.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €107,058 | €222,696 | +€115,638 | +108.0% |
| Distributable reserves | 133 | €107,058 | €222,696 | +€115,638 | +108.0% |
| Amounts payable | 17/49 | €23,069 | €44,344 | +€21,275 | +92.2% |
| Amounts payable within one year | 42/48 | €23,069 | €44,344 | +€21,275 | +92.2% |
| Trade debts | 44 | €1,679 | €2,729 | +€1,050 | +62.5% |
| Suppliers | 440/4 | €1,679 | €2,729 | +€1,050 | +62.5% |
| Taxes, remuneration and social security | 45 | €21,390 | €41,615 | +€20,225 | +94.6% |
| Taxes | 450/3 | €21,390 | €41,615 | +€20,225 | +94.6% |
| Remuneration, social security and pensions | 62 | - | €18 | +€18 | |
| Other operating charges | 640/8 | €752 | €2,390 | +€1,638 | +217.9% |
| Gross operating margin | 9900 | €102,901 | €153,499 | +€50,599 | +49.2% |
| Operating profit (loss) | 9901 | €102,149 | €151,092 | +€48,943 | +47.9% |
| Financial charges | 65/66B | €362 | €1,482 | +€1,120 | +309.3% |
| Recurring financial charges | 65 | €362 | €1,482 | +€1,120 | +309.3% |
| Profit (loss) for the period before taxes | 9903 | €101,787 | €149,610 | +€47,823 | +47.0% |
| Income taxes | 67/77 | €21,390 | €33,973 | +€12,583 | +58.8% |
| Profit (loss) for the period | 9904 | €80,397 | €115,638 | +€35,240 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,397 | €115,638 | +€35,240 | +43.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.