EPSILON-BIOTECH: 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.
EPSILON-BIOTECH
Largest movements
- Cash +€35,893
up €35,893 (+64.5%), from €55,626 to €91,519
mainly Receivables within one year (+€18,714) and Net result for the year (+€17,279)
- Receivables within one year -€18,714
down €18,714 (-59.8%), from €31,277 to €12,563
of which Trade receivables: -€17,782
- Tangible fixed assets -€3,569
down €3,569 (-8.8%), from €40,648 to €37,079
of which Furniture and vehicles: -€6,879
- Reserves +€9,400
up €9,400 (+12.0%), from €78,067 to €87,466
- Profit (loss) carried forward +€7,879
no longer reported in 2025 (was -€7,879)
- Tax, wage and social debts -€6,095
down €6,095 (-99.0%), from €6,156 to €61
- Other debts +€6,085
up €6,085 (+34.0%), from €17,879 to €23,964
- Trade debts -€2,475
down €2,475 (-89.4%), from €2,769 to €294
- Gross operating margin -€32,559
down €32,559 (-43.6%), from €74,702 to €42,143
- Financial income +€2,624
up €2,624 (+364,435%), from €1 to €2,625
- Taxes -€2,218
down €2,218 (-17.5%), from €12,679 to €10,461
- Other operating charges +€1,419
up €1,419 (+55.6%), from €2,550 to €3,970
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 | €229,991 | €244,785 | +€14,794 | +6.4% |
| Fixed assets | 21/28 | €41,025 | €37,456 | -€3,569 | -8.7% |
| Tangible fixed assets | 22/27 | €40,648 | €37,079 | -€3,569 | -8.8% |
| Plant, machinery and equipment | 23 | €48 | - | -€48 | |
| Furniture and vehicles | 24 | €29,700 | €22,820 | -€6,879 | -23.2% |
| Other tangible fixed assets | 26 | €10,901 | €14,259 | +€3,358 | +30.8% |
| Financial fixed assets | 28 | €377 | €377 | = | 0.0% |
| Current assets | 29/58 | €188,966 | €207,329 | +€18,362 | +9.7% |
| Amounts receivable within one year | 40/41 | €31,277 | €12,563 | -€18,714 | -59.8% |
| Trade receivables | 40 | €28,971 | €11,189 | -€17,782 | -61.4% |
| Other amounts receivable | 41 | €2,306 | €1,374 | -€932 | -40.4% |
| Current investments | 50/53 | €100,000 | €101,500 | +€1,500 | +1.5% |
| Cash at bank and in hand | 54/58 | €55,626 | €91,519 | +€35,893 | +64.5% |
| Deferred charges and accrued income | 490/1 | €2,064 | €1,748 | -€316 | -15.3% |
| Total equity and liabilities | 10/49 | €229,991 | €244,785 | +€14,794 | +6.4% |
| Equity | 10/15 | €203,187 | €220,466 | +€17,279 | +8.5% |
| Contributions | 10/11 | €133,000 | €133,000 | = | 0.0% |
| Reserves | 13 | €78,067 | €87,466 | +€9,400 | +12.0% |
| Distributable reserves | 133 | €78,067 | €87,466 | +€9,400 | +12.0% |
| Profit (loss) carried forward | 14 | -€7,879 | - | +€7,879 | |
| Amounts payable | 17/49 | €26,804 | €24,319 | -€2,485 | -9.3% |
| Amounts payable within one year | 42/48 | €26,804 | €24,319 | -€2,485 | -9.3% |
| Trade debts | 44 | €2,769 | €294 | -€2,475 | -89.4% |
| Suppliers | 440/4 | €2,769 | €294 | -€2,475 | -89.4% |
| Taxes, remuneration and social security | 45 | €6,156 | €61 | -€6,095 | -99.0% |
| Taxes | 450/3 | €6,156 | €61 | -€6,095 | -99.0% |
| Other amounts payable | 47/48 | €17,879 | €23,964 | +€6,085 | +34.0% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,804 | €12,847 | +€43 | +0.3% |
| Other operating charges | 640/8 | €2,550 | €3,970 | +€1,419 | +55.6% |
| Gross operating margin | 9900 | €74,702 | €42,143 | -€32,559 | -43.6% |
| Operating profit (loss) | 9901 | €59,347 | €25,327 | -€34,020 | -57.3% |
| Financial income | 75/76B | €1 | €2,625 | +€2,624 | +364,435% |
| Recurring financial income | 75 | €1 | €2,625 | +€2,624 | +364,435% |
| Financial charges | 65/66B | €154 | €211 | +€57 | +36.8% |
| Recurring financial charges | 65 | €154 | €211 | +€57 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €59,194 | €27,740 | -€31,453 | -53.1% |
| Income taxes | 67/77 | €12,679 | €10,461 | -€2,218 | -17.5% |
| Profit (loss) for the period | 9904 | €46,514 | €17,279 | -€29,235 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,514 | €17,279 | -€29,235 | -62.9% |
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 21 October 2026 via checked.be.