EPPOLIGHT: 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.
EPPOLIGHT
Largest movements
- Receivables within one year +€2,963
new in 2025: €2,963
- Other debts +€10,885
up €10,885 (+21.8%), from €50,045 to €60,930
- Profit (loss) carried forward -€5,593
down €5,593 (-8.9%), from -€62,811 to -€68,405
- Trade debts -€2,329
no longer reported in 2025 (was €2,329)
- Gross operating margin -€1,549
down €1,549 (-48.8%), from -€3,175 to -€4,723
- Other operating charges -€276
down €276 (-28.3%), from €976 to €700
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 | €10,427 | €13,377 | +€2,950 | +28.3% |
| Current assets | 29/58 | €10,427 | €13,377 | +€2,950 | +28.3% |
| Stocks and contracts in progress | 3 | €10,400 | €10,400 | = | 0.0% |
| Stocks | 30/36 | €10,400 | €10,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,963 | +€2,963 | |
| Trade receivables | 40 | - | €2,963 | +€2,963 | |
| Cash at bank and in hand | 54/58 | €27 | €15 | -€12 | -46.2% |
| Total equity and liabilities | 10/49 | €10,427 | €13,377 | +€2,950 | +28.3% |
| Equity | 10/15 | -€42,351 | -€47,945 | -€5,593 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,811 | -€68,405 | -€5,593 | -8.9% |
| Amounts payable | 17/49 | €52,778 | €61,322 | +€8,544 | +16.2% |
| Amounts payable within one year | 42/48 | €52,778 | €61,322 | +€8,544 | +16.2% |
| Trade debts | 44 | €2,329 | - | -€2,329 | |
| Suppliers | 440/4 | €2,329 | - | -€2,329 | |
| Taxes, remuneration and social security | 45 | €404 | €392 | -€12 | -3.0% |
| Taxes | 450/3 | €404 | €392 | -€12 | -3.0% |
| Other amounts payable | 47/48 | €50,045 | €60,930 | +€10,885 | +21.8% |
| Other operating charges | 640/8 | €976 | €700 | -€276 | -28.3% |
| Gross operating margin | 9900 | -€3,175 | -€4,723 | -€1,549 | -48.8% |
| Operating profit (loss) | 9901 | -€4,151 | -€5,423 | -€1,273 | -30.7% |
| Financial charges | 65/66B | €150 | €170 | +€20 | +13.7% |
| Recurring financial charges | 65 | €150 | €170 | +€20 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,300 | -€5,593 | -€1,293 | -30.1% |
| Profit (loss) for the period | 9904 | -€4,300 | -€5,593 | -€1,293 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,300 | -€5,593 | -€1,293 | -30.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.