EPOS: 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.
EPOS
Largest movements
- Current investments +€51,159
up €51,159 (+6.8%), from €756,970 to €808,128
- Tangible fixed assets -€33,540
down €33,540 (-23.5%), from €142,881 to €109,341
of which Furniture and vehicles: -€27,790
- Receivables within one year +€15,059
up €15,059 (+383%), from €3,932 to €18,991
of which Trade receivables: +€15,166
- Reserves +€59,862
up €59,862 (+6.8%), from €880,290 to €940,152
- Other debts -€27,609
down €27,609 (-93.0%), from €29,698 to €2,090
- Financial income +€34,218
up €34,218 (+327%), from €10,450 to €44,668
- Gross operating margin -€17,987
down €17,987 (-21.1%), from €85,280 to €67,293
- Depreciation +€5,467
up €5,467 (+19.5%), from €28,073 to €33,540
- Taxes -€2,569
down €2,569 (-13.7%), from €18,756 to €16,187
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 | €919,241 | €959,076 | +€39,835 | +4.3% |
| Fixed assets | 21/28 | €142,881 | €109,341 | -€33,540 | -23.5% |
| Tangible fixed assets | 22/27 | €142,881 | €109,341 | -€33,540 | -23.5% |
| Land and buildings | 22 | €26,254 | €20,504 | -€5,750 | -21.9% |
| Furniture and vehicles | 24 | €116,627 | €88,837 | -€27,790 | -23.8% |
| Current assets | 29/58 | €776,360 | €849,735 | +€73,375 | +9.5% |
| Amounts receivable within one year | 40/41 | €3,932 | €18,991 | +€15,059 | +383% |
| Trade receivables | 40 | - | €15,166 | +€15,166 | |
| Other amounts receivable | 41 | €3,932 | €3,825 | -€107 | -2.7% |
| Current investments | 50/53 | €756,970 | €808,128 | +€51,159 | +6.8% |
| Cash at bank and in hand | 54/58 | €15,458 | €22,615 | +€7,157 | +46.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €919,241 | €959,076 | +€39,835 | +4.3% |
| Equity | 10/15 | €886,490 | €946,352 | +€59,862 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €880,290 | €940,152 | +€59,862 | +6.8% |
| Distributable reserves | 133 | €880,290 | €940,152 | +€59,862 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,751 | €12,724 | -€20,028 | -61.2% |
| Amounts payable within one year | 42/48 | €32,751 | €12,724 | -€20,028 | -61.2% |
| Trade debts | 44 | €53 | €30 | -€23 | -43.4% |
| Suppliers | 440/4 | €53 | €30 | -€23 | -43.4% |
| Taxes, remuneration and social security | 45 | €3,000 | €10,604 | +€7,604 | +253% |
| Taxes | 450/3 | €3,000 | €10,604 | +€7,604 | +253% |
| Other amounts payable | 47/48 | €29,698 | €2,090 | -€27,609 | -93.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,073 | €33,540 | +€5,467 | +19.5% |
| Other operating charges | 640/8 | €2,313 | €2,312 | -€1 | 0.0% |
| Gross operating margin | 9900 | €85,280 | €67,293 | -€17,987 | -21.1% |
| Operating profit (loss) | 9901 | €54,894 | €31,441 | -€23,453 | -42.7% |
| Financial income | 75/76B | €10,450 | €44,668 | +€34,218 | +327% |
| Recurring financial income | 75 | €10,450 | €44,668 | +€34,218 | +327% |
| Financial charges | 65/66B | €0 | €60 | +€60 | |
| Recurring financial charges | 65 | €0 | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €65,344 | €76,049 | +€10,705 | +16.4% |
| Income taxes | 67/77 | €18,756 | €16,187 | -€2,569 | -13.7% |
| Profit (loss) for the period | 9904 | €46,588 | €59,862 | +€13,274 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,588 | €59,862 | +€13,274 | +28.5% |
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 20 October 2026 via checked.be.