EPPA Partners Holding: 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.
EPPA Partners Holding
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€766,547
up €766,547 (+510%), from €150,252 to €916,799
- Debts after one year -€750,000
down €750,000 (-25.0%), from €3.0m to €2.3m
- Financial income +€770,000
new in 2025: €770,000
- Gross operating margin +€4,743
up €4,743 (+63.1%), from -€7,513 to -€2,770
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 | €3,163,883 | €3,179,226 | +€15,344 | +0.5% |
| Formation expenses | 20 | €336 | €76 | -€260 | -77.3% |
| Fixed assets | 21/28 | €3,159,001 | €3,159,001 | = | 0.0% |
| Financial fixed assets | 28 | €3,159,001 | €3,159,001 | = | 0.0% |
| Current assets | 29/58 | €4,545 | €20,149 | +€15,604 | +343% |
| Cash at bank and in hand | 54/58 | €4,545 | €20,149 | +€15,604 | +343% |
| Total equity and liabilities | 10/49 | €3,163,883 | €3,179,226 | +€15,344 | +0.5% |
| Equity | 10/15 | €156,252 | €922,799 | +€766,547 | +491% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €150,252 | €916,799 | +€766,547 | +510% |
| Distributable reserves | 133 | €150,252 | €916,799 | +€766,547 | +510% |
| Amounts payable | 17/49 | €3,007,631 | €2,256,428 | -€751,203 | -25.0% |
| Amounts payable after more than one year | 17 | €3,000,000 | €2,250,000 | -€750,000 | -25.0% |
| Financial debts | 170/4 | €3,000,000 | €2,250,000 | -€750,000 | -25.0% |
| Amounts payable within one year | 42/48 | €7,438 | €6,229 | -€1,209 | -16.3% |
| Trade debts | 44 | €2,438 | €1,229 | -€1,209 | -49.6% |
| Suppliers | 440/4 | €2,438 | €1,229 | -€1,209 | -49.6% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €193 | €198 | +€6 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €260 | = | 0.0% |
| Other operating charges | 640/8 | €386 | €393 | +€7 | +1.7% |
| Gross operating margin | 9900 | -€7,513 | -€2,770 | +€4,743 | +63.1% |
| Operating profit (loss) | 9901 | -€8,159 | -€3,423 | +€4,736 | +58.0% |
| Financial income | 75/76B | - | €770,000 | +€770,000 | |
| Recurring financial income | 75 | - | €770,000 | +€770,000 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,189 | €766,547 | +€774,736 | |
| Profit (loss) for the period | 9904 | -€8,189 | €766,547 | +€774,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,189 | €766,547 | +€774,736 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.