EPOCA RICAMBI: what changed
What changed
EPOCA RICAMBI
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
-€564
2024 · €5,353-€5,917
Equity
€162,631
2024 · €163,195-€564
Cash
€3,862
2024 · €1,286+€2,576
Balance sheet total
€544,893
2024 · €598,805-€53,911
Largest movements
Assets
- Tangible fixed assets -€55,938
down €55,938 (-10.2%), from €548,781 to €492,843
of which Plant, machinery and equipment: -€31,915
Equity and liabilities
- Debts after one year -€37,341
down €37,341 (-31.4%), from €119,036 to €81,695
- Other debts -€15,730
down €15,730 (-40.3%), from €39,073 to €23,343
- Tax, wage and social debts +€6,299
up €6,299 (+9.6%), from €65,799 to €72,099
of which Remuneration and social security: +€7,093
Income statement
- Gross operating margin -€13,528
down €13,528 (-8.1%), from €166,366 to €152,837
- Financial charges -€3,407
down €3,407 (-16.0%), from €21,239 to €17,832
- Depreciation -€3,129
down €3,129 (-4.8%), from €64,516 to €61,388
- Taxes -€2,067
down €2,067 (-23.3%), from €8,861 to €6,794
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
€5,353
Gross operating margin
-€13,528
Staff costs
-€1,123
Depreciation
+€3,129
Other operating charges
+€132
Financial income
+€0
Financial charges
+€3,407
Taxes
+€2,067
Result 2025
-€564
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
+€46,928
Investment
-€5,450
Financing
-€38,902
Cash 2024
€1,286
From operations (derived)
+€46,928
Net result for the year
-€564
Depreciation
+€61,388
Stocks and contracts
-€1,022
Receivables within one year
+€1,571
Trade debts
-€5,014
Tax, wage and social debts
+€6,299
Other debts
-€15,730
Investment (derived)
-€5,450
Investment in fixed assets (net)
-€5,450
Financing
-€38,902
Debts after one year
-€37,341
Current portion of long-term debt
+€855
Short-term financial debts
-€2,417
Cash 2025
€3,862
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,805 | €544,893 | -€53,911 | -9.0% |
| Fixed assets | 21/28 | €549,144 | €493,206 | -€55,938 | -10.2% |
| Tangible fixed assets | 22/27 | €548,781 | €492,843 | -€55,938 | -10.2% |
| Land and buildings | 22 | €252,747 | €241,791 | -€10,956 | -4.3% |
| Plant, machinery and equipment | 23 | €253,845 | €221,930 | -€31,915 | -12.6% |
| Furniture and vehicles | 24 | €42,189 | €29,123 | -€13,066 | -31.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €49,661 | €51,687 | +€2,026 | +4.1% |
| Stocks and contracts in progress | 3 | €40,184 | €41,205 | +€1,022 | +2.5% |
| Stocks | 30/36 | €40,184 | €41,205 | +€1,022 | +2.5% |
| Amounts receivable within one year | 40/41 | €8,191 | €6,620 | -€1,571 | -19.2% |
| Trade receivables | 40 | €8,155 | €6,439 | -€1,716 | -21.0% |
| Other amounts receivable | 41 | €36 | €181 | +€145 | +402% |
| Cash at bank and in hand | 54/58 | €1,286 | €3,862 | +€2,576 | +200% |
| Total equity and liabilities | 10/49 | €598,805 | €544,893 | -€53,911 | -9.0% |
| Equity | 10/15 | €163,195 | €162,631 | -€564 | -0.3% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Revaluation surpluses | 12 | €365,213 | €365,213 | = | 0.0% |
| Reserves | 13 | €273 | €273 | = | 0.0% |
| Non-distributable reserves | 130/1 | €273 | €273 | = | 0.0% |
| Reserves not available under the articles | 1311 | €273 | €273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,516 | -€235,080 | -€564 | -0.2% |
| Amounts payable | 17/49 | €435,609 | €382,262 | -€53,347 | -12.2% |
| Amounts payable after more than one year | 17 | €119,036 | €81,695 | -€37,341 | -31.4% |
| Financial debts | 170/4 | €119,036 | €81,695 | -€37,341 | -31.4% |
| Amounts payable within one year | 42/48 | €316,574 | €300,567 | -€16,007 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €36,486 | €37,341 | +€855 | +2.3% |
| Financial debts | 43 | €60,535 | €58,118 | -€2,417 | -4.0% |
| Credit institutions | 430/8 | €60,535 | €58,118 | -€2,417 | -4.0% |
| Trade debts | 44 | €109,681 | €104,667 | -€5,014 | -4.6% |
| Suppliers | 440/4 | €109,681 | €104,667 | -€5,014 | -4.6% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €65,799 | €72,099 | +€6,299 | +9.6% |
| Taxes | 450/3 | €45,602 | €44,808 | -€794 | -1.7% |
| Remuneration and social security | 454/9 | €20,198 | €27,290 | +€7,093 | +35.1% |
| Other amounts payable | 47/48 | €39,073 | €23,343 | -€15,730 | -40.3% |
| Remuneration, social security and pensions | 62 | €59,688 | €60,811 | +€1,123 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,516 | €61,388 | -€3,129 | -4.8% |
| Other operating charges | 640/8 | €6,709 | €6,576 | -€132 | -2.0% |
| Gross operating margin | 9900 | €166,366 | €152,837 | -€13,528 | -8.1% |
| Operating profit (loss) | 9901 | €35,453 | €24,062 | -€11,391 | -32.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €21,239 | €17,832 | -€3,407 | -16.0% |
| Recurring financial charges | 65 | €21,239 | €17,832 | -€3,407 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €14,214 | €6,230 | -€7,984 | -56.2% |
| Income taxes | 67/77 | €8,861 | €6,794 | -€2,067 | -23.3% |
| Profit (loss) for the period | 9904 | €5,353 | -€564 | -€5,917 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,353 | -€564 | -€5,917 |
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 7 November 2026 via checked.be.