EPP PRICING PLATFORM: 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.
EPP PRICING PLATFORM
Largest movements
- Receivables within one year +€143,551
up €143,551 (+43.2%), from €332,125 to €475,676
of which Trade receivables: +€141,553
- Cash +€107,822
up €107,822 (+453.4%), from €23,783 to €131,605
mainly Accrued charges and deferred income (+€196,660) and Net result for the year (+€70,058)
- Accrued charges and deferred income +€196,660
up €196,660 (+196.4%), from €100,136 to €296,797
- Reserves +€70,058
up €70,058 (+53.2%), from €131,652 to €201,710
- Trade debts -€34,650
down €34,650 (-33.6%), from €102,974 to €68,324
- Tax, wage and social debts +€14,671
up €14,671 (+75.7%), from €19,375 to €34,046
of which Taxes: +€17,536
- Staff costs -€36,437
down €36,437 (-42.3%), from €86,085 to €49,648
- Gross operating margin +€29,961
up €29,961 (+24.5%), from €122,334 to €152,295
- Taxes +€17,900
up €17,900 (+178.0%), from €10,058 to €27,959
- Financial charges +€2,137
up €2,137 (+114.3%), from €1,870 to €4,007
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 | €362,310 | €609,077 | +€246,767 | +68.1% |
| Fixed assets | 21/28 | €997 | €812 | -€185 | -18.6% |
| Intangible fixed assets | 21 | €997 | €812 | -€185 | -18.6% |
| Current assets | 29/58 | €361,313 | €608,265 | +€246,952 | +68.3% |
| Amounts receivable within one year | 40/41 | €332,125 | €475,676 | +€143,551 | +43.2% |
| Trade receivables | 40 | €317,445 | €458,998 | +€141,553 | +44.6% |
| Other amounts receivable | 41 | €14,679 | €16,677 | +€1,998 | +13.6% |
| Cash at bank and in hand | 54/58 | €23,783 | €131,605 | +€107,822 | +453.4% |
| Deferred charges and accrued income | 490/1 | €5,406 | €985 | -€4,421 | -81.8% |
| Total equity and liabilities | 10/49 | €362,310 | €609,077 | +€246,767 | +68.1% |
| Equity | 10/15 | €137,852 | €207,910 | +€70,058 | +50.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,652 | €201,710 | +€70,058 | +53.2% |
| Distributable reserves | 133 | €131,652 | €201,710 | +€70,058 | +53.2% |
| Amounts payable | 17/49 | €224,458 | €401,168 | +€176,709 | +78.7% |
| Amounts payable within one year | 42/48 | €124,322 | €104,371 | -€19,951 | -16.0% |
| Trade debts | 44 | €102,974 | €68,324 | -€34,650 | -33.6% |
| Suppliers | 440/4 | €102,974 | €68,324 | -€34,650 | -33.6% |
| Taxes, remuneration and social security | 45 | €19,375 | €34,046 | +€14,671 | +75.7% |
| Taxes | 450/3 | €10,399 | €27,935 | +€17,536 | +168.6% |
| Remuneration and social security | 454/9 | €8,976 | €6,111 | -€2,865 | -31.9% |
| Other amounts payable | 47/48 | €1,973 | €2,001 | +€28 | +1.4% |
| Accrued charges and deferred income | 492/3 | €100,136 | €296,797 | +€196,660 | +196.4% |
| Remuneration, social security and pensions | 62 | €86,085 | €49,648 | -€36,437 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185 | €185 | = | 0.0% |
| Other operating charges | 640/8 | €864 | €639 | -€225 | -26.0% |
| Gross operating margin | 9900 | €122,334 | €152,295 | +€29,961 | +24.5% |
| Operating profit (loss) | 9901 | €35,199 | €101,823 | +€66,624 | +189.3% |
| Financial income | 75/76B | €484 | €200 | -€284 | -58.8% |
| Recurring financial income | 75 | €484 | €200 | -€284 | -58.8% |
| Financial charges | 65/66B | €1,870 | €4,007 | +€2,137 | +114.3% |
| Recurring financial charges | 65 | €1,870 | €4,007 | +€2,137 | +114.3% |
| Profit (loss) for the period before taxes | 9903 | €33,814 | €98,016 | +€64,203 | +189.9% |
| Income taxes | 67/77 | €10,058 | €27,959 | +€17,900 | +178.0% |
| Profit (loss) for the period | 9904 | €23,755 | €70,058 | +€46,302 | +194.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,755 | €70,058 | +€46,302 | +194.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.