EPOXON: what changed
Two fiscal 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.
EPOXON
Largest movements
- Current investments -€350,000
down €350,000 (-100.0%), from €350,000 to €0
- Cash +€308,533
up €308,533 (+589.7%), from €52,321 to €360,854
mainly Net result for the year (+€591,331) and Other debts (+€365,355)
- Receivables within one year +€164,877
up €164,877 (+540.3%), from €30,513 to €195,390
of which Other amounts receivable: +€163,143
- Tangible fixed assets -€37,865
down €37,865 (-6.6%), from €573,458 to €535,593
- Other debts +€365,355
up €365,355 (+108.1%), from €338,107 to €703,463
- Trade debts -€215,320
down €215,320 (-96.2%), from €223,850 to €8,530
- Debts after one year -€56,333
down €56,333 (-27.3%), from €206,333 to €150,000
- Current portion of long-term debt -€24,000
down €24,000 (-41.9%), from €57,333 to €33,333
- Gross operating margin +€357,206
up €357,206 (+118.8%), from €300,703 to €657,908
- Depreciation -€11,113
down €11,113 (-22.7%), from €48,978 to €37,865
- Other operating charges +€8,891
up €8,891 (+96.9%), from €9,174 to €18,065
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.
Cash bridge derived
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 | €1,007,541 | €1,093,086 | +€85,545 | +8.5% |
| Fixed assets | 21/28 | €574,708 | €536,843 | -€37,865 | -6.6% |
| Tangible fixed assets | 22/27 | €573,458 | €535,593 | -€37,865 | -6.6% |
| Land and buildings | 22 | €573,458 | €535,593 | -€37,865 | -6.6% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €432,834 | €556,243 | +€123,410 | +28.5% |
| Amounts receivable within one year | 40/41 | €30,513 | €195,390 | +€164,877 | +540.3% |
| Trade receivables | 40 | €6,424 | €8,158 | +€1,734 | +27.0% |
| Other amounts receivable | 41 | €24,089 | €187,232 | +€163,143 | +677.2% |
| Current investments | 50/53 | €350,000 | €0 | -€350,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €52,321 | €360,854 | +€308,533 | +589.7% |
| Total equity and liabilities | 10/49 | €1,007,541 | €1,093,086 | +€85,545 | +8.5% |
| Equity | 10/15 | €146,755 | €153,086 | +€6,331 | +4.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €85,255 | €91,586 | +€6,331 | +7.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €79,105 | €85,436 | +€6,331 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €860,787 | €940,000 | +€79,213 | +9.2% |
| Amounts payable after more than one year | 17 | €206,333 | €150,000 | -€56,333 | -27.3% |
| Financial debts | 170/4 | €206,333 | €150,000 | -€56,333 | -27.3% |
| Amounts payable within one year | 42/48 | €639,593 | €775,038 | +€135,445 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €57,333 | €33,333 | -€24,000 | -41.9% |
| Financial debts | 43 | - | €240 | +€240 | |
| Credit institutions | 430/8 | - | €240 | +€240 | |
| Trade debts | 44 | €223,850 | €8,530 | -€215,320 | -96.2% |
| Suppliers | 440/4 | €223,850 | €8,530 | -€215,320 | -96.2% |
| Taxes, remuneration and social security | 45 | €20,302 | €29,472 | +€9,170 | +45.2% |
| Taxes | 450/3 | €20,302 | €29,472 | +€9,170 | +45.2% |
| Other amounts payable | 47/48 | €338,107 | €703,463 | +€365,355 | +108.1% |
| Accrued charges and deferred income | 492/3 | €14,860 | €14,961 | +€101 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,978 | €37,865 | -€11,113 | -22.7% |
| Other operating charges | 640/8 | €9,174 | €18,065 | +€8,891 | +96.9% |
| Gross operating margin | 9900 | €300,703 | €657,908 | +€357,206 | +118.8% |
| Operating profit (loss) | 9901 | €242,551 | €601,978 | +€359,428 | +148.2% |
| Financial income | 75/76B | €7,586 | €9,229 | +€1,643 | +21.7% |
| Recurring financial income | 75 | €7,586 | €9,229 | +€1,643 | +21.7% |
| Financial charges | 65/66B | €22,728 | €17,765 | -€4,963 | -21.8% |
| Recurring financial charges | 65 | €22,728 | €17,765 | -€4,963 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €227,408 | €593,442 | +€366,033 | +161.0% |
| Income taxes | 67/77 | €602 | €2,110 | +€1,508 | +250.5% |
| Profit (loss) for the period | 9904 | €226,806 | €591,331 | +€364,525 | +160.7% |
| Profit (loss) for the period to be appropriated | 9905 | €226,806 | €591,331 | +€364,525 | +160.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.