EPOQUE INTERNATIONAL: 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.
EPOQUE INTERNATIONAL
Largest movements
- Stocks and contracts +€653,559
up €653,559 (+14.5%), from €4.5m to €5.1m
- Cash +€181,242
up €181,242 (+80.0%), from €226,485 to €407,727
mainly Net result for the year (+€740,776) and Trade debts (+€77,266)
- Reserves +€740,776
up €740,776 (+42.2%), from €1.8m to €2.5m
of which Distributable reserves: +€740,776
- Trade debts +€77,266
up €77,266 (+44.1%), from €175,350 to €252,616
- Gross operating margin +€844,664
up €844,664 (+288%), from €292,805 to €1.1m
- Taxes +€272,986
up €272,986 (+382%), from €71,423 to €344,409
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.
Derived cash bridge
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 | €5,041,276 | €5,843,191 | +€801,915 | +15.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €318,049 | €282,376 | -€35,673 | -11.2% |
| Tangible fixed assets | 22/27 | €318,049 | €282,376 | -€35,673 | -11.2% |
| Land and buildings | 22 | €117,386 | €110,487 | -€6,899 | -5.9% |
| Plant, machinery and equipment | 23 | €178,177 | €152,148 | -€26,029 | -14.6% |
| Furniture and vehicles | 24 | €22,486 | €19,742 | -€2,744 | -12.2% |
| Current assets | 29/58 | €4,723,227 | €5,560,815 | +€837,588 | +17.7% |
| Stocks and contracts in progress | 3 | €4,494,614 | €5,148,174 | +€653,559 | +14.5% |
| Stocks | 30/36 | €4,494,614 | €5,148,174 | +€653,559 | +14.5% |
| Cash at bank and in hand | 54/58 | €226,485 | €407,727 | +€181,242 | +80.0% |
| Deferred charges and accrued income | 490/1 | €2,128 | €4,914 | +€2,787 | +131% |
| Total equity and liabilities | 10/49 | €5,041,276 | €5,843,191 | +€801,915 | +15.9% |
| Equity | 10/15 | €2,004,443 | €2,745,219 | +€740,776 | +37.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,754,443 | €2,495,219 | +€740,776 | +42.2% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €1,729,443 | €2,470,219 | +€740,776 | +42.8% |
| Amounts payable | 17/49 | €3,036,833 | €3,097,972 | +€61,139 | +2.0% |
| Amounts payable within one year | 42/48 | €3,036,833 | €3,097,972 | +€61,139 | +2.0% |
| Trade debts | 44 | €175,350 | €252,616 | +€77,266 | +44.1% |
| Suppliers | 440/4 | €175,350 | €252,616 | +€77,266 | +44.1% |
| Taxes, remuneration and social security | 45 | €95,569 | €104,428 | +€8,859 | +9.3% |
| Taxes | 450/3 | €95,569 | €104,428 | +€8,859 | +9.3% |
| Other amounts payable | 47/48 | €2,765,914 | €2,740,929 | -€24,985 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,729 | €41,387 | -€4,342 | -9.5% |
| Other operating charges | 640/8 | €7,387 | €8,088 | +€701 | +9.5% |
| Gross operating margin | 9900 | €292,805 | €1,137,469 | +€844,664 | +288% |
| Operating profit (loss) | 9901 | €239,689 | €1,087,994 | +€848,305 | +354% |
| Financial income | 75/76B | €177 | €4,253 | +€4,076 | +2,309% |
| Recurring financial income | 75 | €177 | €4,253 | +€4,076 | +2,309% |
| Financial charges | 65/66B | €4,517 | €7,062 | +€2,545 | +56.3% |
| Recurring financial charges | 65 | €4,517 | €7,062 | +€2,545 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €235,348 | €1,085,185 | +€849,837 | +361% |
| Income taxes | 67/77 | €71,423 | €344,409 | +€272,986 | +382% |
| Profit (loss) for the period | 9904 | €163,925 | €740,776 | +€576,851 | +352% |
| Profit (loss) for the period to be appropriated | 9905 | €163,925 | €740,776 | +€576,851 | +352% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.