Epo-Déco Systèmes: 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.
Epo-Déco Systèmes
Largest movements
- Cash -€76,686
down €76,686 (-89.5%), from €85,707 to €9,021
mainly Debts after one year (-€131,314) and Current portion of long-term debt (-€114,345)
- Receivables within one year -€41,550
down €41,550 (-83.9%), from €49,517 to €7,968
of which Trade receivables: -€45,165
- Stocks and contracts -€9,986
down €9,986 (-9.2%), from €108,525 to €98,538
- Other debts +€175,000
up €175,000 (+141%), from €124,465 to €299,465
- Debts after one year -€131,314
no longer reported in 2025 (was €131,314)
- Current portion of long-term debt -€114,345
no longer reported in 2025 (was €114,345)
- Profit (loss) carried forward -€66,192
down €66,192 (-24.6%), from -€268,777 to -€334,970
- Trade debts +€19,882
up €19,882 (+15.6%), from €127,606 to €147,488
- Write-downs -€363,143
down €363,143, from €325,913 to -€37,230
- Gross operating margin -€102,003
down €102,003, from €17,285 to -€84,718
- Financial charges -€5,052
down €5,052 (-25.5%), from €19,839 to €14,786
- Other operating charges -€3,507
down €3,507 (-57.3%), from €6,123 to €2,617
- Taxes -€2,706
down €2,706 (-99.7%), from €2,713 to €8
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 | €246,666 | €116,984 | -€129,682 | -52.6% |
| Fixed assets | 21/28 | €2,750 | €1,456 | -€1,294 | -47.0% |
| Tangible fixed assets | 22/27 | €2,750 | €1,456 | -€1,294 | -47.0% |
| Plant, machinery and equipment | 23 | €2,750 | €1,456 | -€1,294 | -47.0% |
| Current assets | 29/58 | €243,916 | €115,527 | -€128,389 | -52.6% |
| Stocks and contracts in progress | 3 | €108,525 | €98,538 | -€9,986 | -9.2% |
| Stocks | 30/36 | €108,525 | €98,538 | -€9,986 | -9.2% |
| Amounts receivable within one year | 40/41 | €49,517 | €7,968 | -€41,550 | -83.9% |
| Trade receivables | 40 | €49,345 | €4,181 | -€45,165 | -91.5% |
| Other amounts receivable | 41 | €172 | €3,787 | +€3,615 | +2,101% |
| Cash at bank and in hand | 54/58 | €85,707 | €9,021 | -€76,686 | -89.5% |
| Deferred charges and accrued income | 490/1 | €167 | - | -€167 | |
| Total equity and liabilities | 10/49 | €246,666 | €116,984 | -€129,682 | -52.6% |
| Equity | 10/15 | -€263,777 | -€329,970 | -€66,192 | -25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,777 | -€334,970 | -€66,192 | -24.6% |
| Amounts payable | 17/49 | €510,443 | €446,953 | -€63,490 | -12.4% |
| Amounts payable after more than one year | 17 | €131,314 | - | -€131,314 | |
| Financial debts | 170/4 | €131,314 | - | -€131,314 | |
| Amounts payable within one year | 42/48 | €367,920 | €446,953 | +€79,033 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €114,345 | - | -€114,345 | |
| Trade debts | 44 | €127,606 | €147,488 | +€19,882 | +15.6% |
| Suppliers | 440/4 | €127,606 | €147,488 | +€19,882 | +15.6% |
| Taxes, remuneration and social security | 45 | €1,503 | - | -€1,503 | |
| Taxes | 450/3 | €1,503 | - | -€1,503 | |
| Other amounts payable | 47/48 | €124,465 | €299,465 | +€175,000 | +141% |
| Accrued charges and deferred income | 492/3 | €11,209 | - | -€11,209 | |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,294 | -€431 | -25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €325,913 | -€37,230 | -€363,143 | |
| Other operating charges | 640/8 | €6,123 | €2,617 | -€3,507 | -57.3% |
| Gross operating margin | 9900 | €17,285 | -€84,718 | -€102,003 | |
| Operating profit (loss) | 9901 | -€316,637 | -€51,398 | +€265,238 | +83.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -70.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -70.8% |
| Financial charges | 65/66B | €19,839 | €14,786 | -€5,052 | -25.5% |
| Recurring financial charges | 65 | €19,839 | €14,786 | -€5,052 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€336,475 | -€66,185 | +€270,290 | +80.3% |
| Income taxes | 67/77 | €2,713 | €8 | -€2,706 | -99.7% |
| Profit (loss) for the period | 9904 | -€339,188 | -€66,192 | +€272,996 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€339,188 | -€66,192 | +€272,996 | +80.5% |
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.