EPS CONSTRUCT: 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.
EPS CONSTRUCT
Largest movements
- Cash -€17,123
down €17,123 (-27.3%), from €62,721 to €45,598
mainly Other debts (-€18,283) and Trade debts (-€4,730)
- Receivables within one year +€3,706
up €3,706 (+127%), from €2,920 to €6,626
of which Other amounts receivable: +€5,089
- Tangible fixed assets -€1,573
down €1,573 (-14.2%), from €11,094 to €9,521
of which Plant, machinery and equipment: -€3,560
- Other debts -€18,283
down €18,283 (-100%), from €18,283 to €0
- Profit (loss) carried forward +€9,975
up €9,975 (+45.0%), from €22,191 to €32,166
- Trade debts -€4,730
down €4,730 (-70.5%), from €6,712 to €1,981
- Tax, wage and social debts -€1,952
down €1,952 (-42.9%), from €4,550 to €2,598
- Turnover -€68,226
down €68,226 (-29.4%), from €232,372 to €164,146
- Purchases and services -€56,660
down €56,660 (-27.4%), from €206,857 to €150,197
- Gross operating margin -€10,401
down €10,401 (-40.8%), from €25,514 to €15,113
- Taxes +€2,583
new in 2025: €2,583
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 | €76,736 | €61,746 | -€14,990 | -19.5% |
| Fixed assets | 21/28 | €11,094 | €9,521 | -€1,573 | -14.2% |
| Tangible fixed assets | 22/27 | €11,094 | €9,521 | -€1,573 | -14.2% |
| Plant, machinery and equipment | 23 | €11,094 | €7,534 | -€3,560 | -32.1% |
| Furniture and vehicles | 24 | - | €1,987 | +€1,987 | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €65,642 | €52,225 | -€13,417 | -20.4% |
| Amounts receivable within one year | 40/41 | €2,920 | €6,626 | +€3,706 | +127% |
| Trade receivables | 40 | €2,920 | €1,537 | -€1,383 | -47.4% |
| Other amounts receivable | 41 | - | €5,089 | +€5,089 | |
| Cash at bank and in hand | 54/58 | €62,721 | €45,598 | -€17,123 | -27.3% |
| Total equity and liabilities | 10/49 | €76,736 | €61,746 | -€14,990 | -19.5% |
| Equity | 10/15 | €47,191 | €57,166 | +€9,975 | +21.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,191 | €32,166 | +€9,975 | +45.0% |
| Amounts payable | 17/49 | €29,545 | €4,580 | -€24,965 | -84.5% |
| Amounts payable within one year | 42/48 | €29,545 | €4,580 | -€24,965 | -84.5% |
| Trade debts | 44 | €6,712 | €1,981 | -€4,730 | -70.5% |
| Suppliers | 440/4 | €6,712 | €1,981 | -€4,730 | -70.5% |
| Taxes, remuneration and social security | 45 | €4,550 | €2,598 | -€1,952 | -42.9% |
| Taxes | 450/3 | €4,550 | €2,598 | -€1,952 | -42.9% |
| Other amounts payable | 47/48 | €18,283 | €0 | -€18,283 | -100% |
| Turnover | 70 | €232,372 | €164,146 | -€68,226 | -29.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €206,857 | €150,197 | -€56,660 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,683 | €1,573 | -€1,110 | -41.4% |
| Other operating charges | 640/8 | €280 | €744 | +€464 | +166% |
| Gross operating margin | 9900 | €25,514 | €15,113 | -€10,401 | -40.8% |
| Operating profit (loss) | 9901 | €22,551 | €12,797 | -€9,755 | -43.3% |
| Financial income | 75/76B | €32 | €67 | +€35 | +110% |
| Recurring financial income | 75 | €32 | €67 | +€35 | +110% |
| Financial charges | 65/66B | €392 | €305 | -€87 | -22.2% |
| Recurring financial charges | 65 | €392 | €305 | -€87 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €22,191 | €12,558 | -€9,633 | -43.4% |
| Income taxes | 67/77 | - | €2,583 | +€2,583 | |
| Profit (loss) for the period | 9904 | €22,191 | €9,975 | -€12,215 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,191 | €9,975 | -€12,215 | -55.0% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.