EPOS Belgium: 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 Belgium
Largest movements
- Tangible fixed assets -€118,106
down €118,106 (-100%), from €118,106 to €0
of which Other tangible fixed assets: -€78,805
- Receivables within one year +€68,890
up €68,890 (+20.2%), from €340,232 to €409,121
- Deferred charges and accrued income -€13,404
down €13,404 (-100%), from €13,404 to €0
- Other debts -€199,185
down €199,185 (-99.3%), from €200,685 to €1,500
- Reserves +€107,488
up €107,488 (+97.5%), from €110,294 to €217,782
- Accrued charges and deferred income +€104,998
up €104,998 (+4,545%), from €2,310 to €107,308
- Tax, wage and social debts -€66,093
down €66,093 (-47.5%), from €139,082 to €72,989
of which Remuneration and social security: -€110,294
- Trade debts -€7,948
down €7,948 (-84.8%), from €9,370 to €1,422
- Gross operating margin +€994,527
up €994,527 (+84.5%), from €1.2m to €2.2m
- Staff costs +€815,732
up €815,732 (+81.2%), from €1.0m to €1.8m
- Other operating charges +€118,106
new in 2024: €118,106
- Financial charges +€54,155
up €54,155 (+204%), from €26,524 to €80,679
- Depreciation -€45,034
down €45,034 (-100%), from €45,034 to €0
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,742 | €411,002 | -€60,739 | -12.9% |
| Fixed assets | 21/28 | €118,106 | €0 | -€118,106 | -100% |
| Tangible fixed assets | 22/27 | €118,106 | €0 | -€118,106 | -100% |
| Plant, machinery and equipment | 23 | €39,300 | €0 | -€39,300 | -100% |
| Other tangible fixed assets | 26 | €78,805 | €0 | -€78,805 | -100% |
| Current assets | 29/58 | €353,636 | €411,002 | +€57,367 | +16.2% |
| Amounts receivable after more than one year | 29 | - | €1,881 | +€1,881 | |
| Other amounts receivable | 291 | - | €1,881 | +€1,881 | |
| Amounts receivable within one year | 40/41 | €340,232 | €409,121 | +€68,890 | +20.2% |
| Other amounts receivable | 41 | €340,232 | €409,121 | +€68,890 | +20.2% |
| Deferred charges and accrued income | 490/1 | €13,404 | €0 | -€13,404 | -100% |
| Total equity and liabilities | 10/49 | €471,742 | €411,002 | -€60,739 | -12.9% |
| Equity | 10/15 | €120,294 | €227,782 | +€107,488 | +89.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €110,294 | €217,782 | +€107,488 | +97.5% |
| Distributable reserves | 133 | €110,294 | €217,782 | +€107,488 | +97.5% |
| Amounts payable | 17/49 | €351,448 | €183,221 | -€168,227 | -47.9% |
| Amounts payable within one year | 42/48 | €349,138 | €75,912 | -€273,226 | -78.3% |
| Trade debts | 44 | €9,370 | €1,422 | -€7,948 | -84.8% |
| Suppliers | 440/4 | €9,370 | €1,422 | -€7,948 | -84.8% |
| Taxes, remuneration and social security | 45 | €139,082 | €72,989 | -€66,093 | -47.5% |
| Taxes | 450/3 | €28,789 | €72,989 | +€44,201 | +154% |
| Remuneration and social security | 454/9 | €110,294 | €0 | -€110,294 | -100% |
| Other amounts payable | 47/48 | €200,685 | €1,500 | -€199,185 | -99.3% |
| Accrued charges and deferred income | 492/3 | €2,310 | €107,308 | +€104,998 | +4,545% |
| Remuneration, social security and pensions | 62 | €1,004,635 | €1,820,367 | +€815,732 | +81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,034 | €0 | -€45,034 | -100% |
| Other operating charges | 640/8 | - | €118,106 | +€118,106 | |
| Gross operating margin | 9900 | €1,176,314 | €2,170,840 | +€994,527 | +84.5% |
| Operating profit (loss) | 9901 | €126,644 | €232,367 | +€105,723 | +83.5% |
| Financial charges | 65/66B | €26,524 | €80,679 | +€54,155 | +204% |
| Recurring financial charges | 65 | €26,524 | €80,679 | +€54,155 | +204% |
| Profit (loss) for the period before taxes | 9903 | €100,121 | €151,688 | +€51,568 | +51.5% |
| Income taxes | 67/77 | €30,854 | €44,201 | +€13,347 | +43.3% |
| Profit (loss) for the period | 9904 | €69,267 | €107,488 | +€38,221 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,267 | €107,488 | +€38,221 | +55.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.