Epple: 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.
Epple
Largest movements
- Cash +€109,739
up €109,739 (+380.0%), from €28,879 to €138,618
mainly Net result for the year (+€103,350) and Trade debts (+€8,224)
- Tangible fixed assets +€3,442
new in 2025: €3,442
- Receivables within one year -€1,796
down €1,796 (-29.9%), from €6,004 to €4,208
of which Trade receivables: -€2,407
- Reserves +€103,350
up €103,350 (+370.0%), from €27,936 to €131,286
- Trade debts +€8,224
up €8,224 (+636.8%), from €1,292 to €9,516
- Gross operating margin +€97,610
up €97,610 (+273.7%), from €35,661 to €133,271
- Taxes +€22,063
up €22,063 (+301.2%), from €7,325 to €29,389
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 | €35,274 | €146,777 | +€111,502 | +316.1% |
| Fixed assets | 21/28 | - | €3,442 | +€3,442 | |
| Tangible fixed assets | 22/27 | - | €3,442 | +€3,442 | |
| Plant, machinery and equipment | 23 | - | €3,442 | +€3,442 | |
| Current assets | 29/58 | €35,274 | €143,334 | +€108,060 | +306.3% |
| Amounts receivable within one year | 40/41 | €6,004 | €4,208 | -€1,796 | -29.9% |
| Trade receivables | 40 | €6,004 | €3,597 | -€2,407 | -40.1% |
| Other amounts receivable | 41 | - | €611 | +€611 | |
| Cash at bank and in hand | 54/58 | €28,879 | €138,618 | +€109,739 | +380.0% |
| Deferred charges and accrued income | 490/1 | €392 | €508 | +€116 | +29.7% |
| Total equity and liabilities | 10/49 | €35,274 | €146,777 | +€111,502 | +316.1% |
| Equity | 10/15 | €29,436 | €132,786 | +€103,350 | +351.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €27,936 | €131,286 | +€103,350 | +370.0% |
| Distributable reserves | 133 | €27,936 | €131,286 | +€103,350 | +370.0% |
| Amounts payable | 17/49 | €5,838 | €13,991 | +€8,153 | +139.6% |
| Amounts payable within one year | 42/48 | €5,838 | €13,991 | +€8,153 | +139.6% |
| Trade debts | 44 | €1,292 | €9,516 | +€8,224 | +636.8% |
| Suppliers | 440/4 | €1,292 | €9,516 | +€8,224 | +636.8% |
| Taxes, remuneration and social security | 45 | €3,325 | €4,325 | +€1,000 | +30.1% |
| Taxes | 450/3 | €3,325 | €3,325 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €1,221 | €150 | -€1,072 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €58 | +€58 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €35,661 | €133,271 | +€97,610 | +273.7% |
| Operating profit (loss) | 9901 | €35,274 | €132,813 | +€97,540 | +276.5% |
| Financial charges | 65/66B | €13 | €75 | +€63 | +500.0% |
| Recurring financial charges | 65 | €13 | €75 | +€63 | +500.0% |
| Profit (loss) for the period before taxes | 9903 | €35,261 | €132,738 | +€97,477 | +276.4% |
| Income taxes | 67/77 | €7,325 | €29,389 | +€22,063 | +301.2% |
| Profit (loss) for the period | 9904 | €27,936 | €103,350 | +€75,414 | +270.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,936 | €103,350 | +€75,414 | +270.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.