EPS Solutions: 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 Solutions
Largest movements
- Tangible fixed assets +€48,567
new in 2025: €48,567
- Stocks and contracts +€28,468
up €28,468 (+73.8%), from €38,564 to €67,031
- Cash -€5,277
down €5,277 (-45.0%), from €11,720 to €6,443
mainly Investment in fixed assets (net) (-€58,281) and Stocks and contracts (-€28,468)
- Debts after one year +€39,098
new in 2025: €39,098
- Tax, wage and social debts +€18,224
new in 2025: €18,224
of which Taxes: +€16,127
- Current portion of long-term debt +€11,113
new in 2025: €11,113
- Profit (loss) carried forward +€6,836
up €6,836 (+133.8%), from €5,111 to €11,947
- Trade debts -€2,106
down €2,106 (-3.7%), from €56,611 to €54,505
- Gross operating margin +€18,003
up €18,003 (+128.5%), from €14,014 to €32,018
- Depreciation +€9,713
new in 2025: €9,713
- Staff costs +€5,311
up €5,311 (+90.0%), from €5,903 to €11,213
- Taxes -€1,708
down €1,708 (-72.8%), from €2,346 to €639
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 | €69,252 | €141,887 | +€72,635 | +104.9% |
| Fixed assets | 21/28 | - | €48,567 | +€48,567 | |
| Tangible fixed assets | 22/27 | - | €48,567 | +€48,567 | |
| Furniture and vehicles | 24 | - | €48,567 | +€48,567 | |
| Current assets | 29/58 | €69,252 | €93,320 | +€24,068 | +34.8% |
| Stocks and contracts in progress | 3 | €38,564 | €67,031 | +€28,468 | +73.8% |
| Stocks | 30/36 | €38,564 | €67,031 | +€28,468 | +73.8% |
| Amounts receivable within one year | 40/41 | €18,643 | €19,347 | +€704 | +3.8% |
| Trade receivables | 40 | €9,153 | €15,678 | +€6,525 | +71.3% |
| Other amounts receivable | 41 | €9,489 | €3,668 | -€5,821 | -61.3% |
| Cash at bank and in hand | 54/58 | €11,720 | €6,443 | -€5,277 | -45.0% |
| Deferred charges and accrued income | 490/1 | €326 | €499 | +€173 | +53.2% |
| Total equity and liabilities | 10/49 | €69,252 | €141,887 | +€72,635 | +104.9% |
| Equity | 10/15 | €12,111 | €18,947 | +€6,836 | +56.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,111 | €11,947 | +€6,836 | +133.8% |
| Amounts payable | 17/49 | €57,141 | €122,940 | +€65,799 | +115.2% |
| Amounts payable after more than one year | 17 | - | €39,098 | +€39,098 | |
| Financial debts | 170/4 | - | €39,098 | +€39,098 | |
| Amounts payable within one year | 42/48 | €56,611 | €83,842 | +€27,231 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,113 | +€11,113 | |
| Trade debts | 44 | €56,611 | €54,505 | -€2,106 | -3.7% |
| Suppliers | 440/4 | €56,611 | €54,505 | -€2,106 | -3.7% |
| Taxes, remuneration and social security | 45 | - | €18,224 | +€18,224 | |
| Taxes | 450/3 | - | €16,127 | +€16,127 | |
| Remuneration and social security | 454/9 | - | €2,097 | +€2,097 | |
| Accrued charges and deferred income | 492/3 | €530 | - | -€530 | |
| Remuneration, social security and pensions | 62 | €5,903 | €11,213 | +€5,311 | +90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,713 | +€9,713 | |
| Other operating charges | 640/8 | €453 | €544 | +€91 | +20.0% |
| Non-recurring operating charges | 66A | - | €180 | +€180 | |
| Gross operating margin | 9900 | €14,014 | €32,018 | +€18,003 | +128.5% |
| Operating profit (loss) | 9901 | €7,659 | €10,367 | +€2,709 | +35.4% |
| Financial income | 75/76B | €60 | €43 | -€17 | -28.5% |
| Recurring financial income | 75 | €60 | €43 | -€17 | -28.5% |
| Financial charges | 65/66B | €3,002 | €2,936 | -€66 | -2.2% |
| Recurring financial charges | 65 | €3,002 | €2,936 | -€66 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €4,717 | €7,475 | +€2,757 | +58.5% |
| Income taxes | 67/77 | €2,346 | €639 | -€1,708 | -72.8% |
| Profit (loss) for the period | 9904 | €2,371 | €6,836 | +€4,465 | +188.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,371 | €6,836 | +€4,465 | +188.3% |
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 11 October 2026 via checked.be.