EPONYME: 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.
EPONYME
Largest movements
- Receivables within one year -€15,848
down €15,848 (-62.7%), from €25,269 to €9,421
of which Trade receivables: -€16,065
- Cash -€6,049
down €6,049 (-26.2%), from €23,119 to €17,070
mainly Net result for the year (-€18,167) and Trade debts (-€8,567)
- Stocks and contracts +€4,824
up €4,824 (+36.6%), from €13,185 to €18,010
- Intangible fixed assets -€2,900
no longer reported in 2025 (was €2,900)
- Tangible fixed assets -€1,280
down €1,280 (-15.9%), from €8,062 to €6,783
of which Other tangible fixed assets: -€690
- Profit (loss) carried forward -€18,167
down €18,167 (-61.8%), from -€29,379 to -€47,547
- Trade debts -€8,567
down €8,567 (-58.4%), from €14,664 to €6,098
- Other debts +€2,558
up €2,558 (+3.9%), from €66,356 to €68,914
- Advances received +€2,424
new in 2025: €2,424
- Gross operating margin -€11,897
down €11,897 (-12,816%), from -€93 to -€11,990
- Other operating charges +€868
new in 2025: €868
- Depreciation -€341
down €341 (-6.8%), from €5,032 to €4,691
- Financial charges +€221
up €221 (+46.9%), from €471 to €692
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 | €72,645 | €51,586 | -€21,059 | -29.0% |
| Fixed assets | 21/28 | €11,062 | €6,882 | -€4,180 | -37.8% |
| Intangible fixed assets | 21 | €2,900 | - | -€2,900 | |
| Tangible fixed assets | 22/27 | €8,062 | €6,783 | -€1,280 | -15.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,080 | €1,490 | -€589 | -28.3% |
| Other tangible fixed assets | 26 | €5,983 | €5,292 | -€690 | -11.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €61,583 | €44,703 | -€16,879 | -27.4% |
| Stocks and contracts in progress | 3 | €13,185 | €18,010 | +€4,824 | +36.6% |
| Stocks | 30/36 | €13,185 | €18,010 | +€4,824 | +36.6% |
| Amounts receivable within one year | 40/41 | €25,269 | €9,421 | -€15,848 | -62.7% |
| Trade receivables | 40 | €23,568 | €7,503 | -€16,065 | -68.2% |
| Other amounts receivable | 41 | €1,701 | €1,918 | +€217 | +12.7% |
| Cash at bank and in hand | 54/58 | €23,119 | €17,070 | -€6,049 | -26.2% |
| Deferred charges and accrued income | 490/1 | €10 | €203 | +€193 | +1,948% |
| Total equity and liabilities | 10/49 | €72,645 | €51,586 | -€21,059 | -29.0% |
| Equity | 10/15 | -€10,829 | -€28,997 | -€18,167 | -168% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,379 | -€47,547 | -€18,167 | -61.8% |
| Amounts payable | 17/49 | €83,474 | €80,582 | -€2,892 | -3.5% |
| Amounts payable within one year | 42/48 | €83,474 | €80,582 | -€2,892 | -3.5% |
| Trade debts | 44 | €14,664 | €6,098 | -€8,567 | -58.4% |
| Suppliers | 440/4 | €14,664 | €6,098 | -€8,567 | -58.4% |
| Advances received on contracts in progress | 46 | - | €2,424 | +€2,424 | |
| Taxes, remuneration and social security | 45 | €2,454 | €3,147 | +€693 | +28.2% |
| Taxes | 450/3 | €2,454 | €3,147 | +€693 | +28.2% |
| Other amounts payable | 47/48 | €66,356 | €68,914 | +€2,558 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,032 | €4,691 | -€341 | -6.8% |
| Other operating charges | 640/8 | - | €868 | +€868 | |
| Gross operating margin | 9900 | -€93 | -€11,990 | -€11,897 | -12,816% |
| Operating profit (loss) | 9901 | -€5,125 | -€17,548 | -€12,424 | -242% |
| Financial income | 75/76B | €100 | €73 | -€27 | -26.7% |
| Recurring financial income | 75 | €100 | €73 | -€27 | -26.7% |
| Financial charges | 65/66B | €471 | €692 | +€221 | +46.9% |
| Recurring financial charges | 65 | €471 | €692 | +€221 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,496 | -€18,167 | -€12,671 | -231% |
| Profit (loss) for the period | 9904 | -€5,496 | -€18,167 | -€12,671 | -231% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,496 | -€18,167 | -€12,671 | -231% |
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 13 October 2026 via checked.be.