EPSIOS: 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.
EPSIOS
Largest movements
- Current investments -€167,586
down €167,586 (-69.6%), from €240,800 to €73,214
- Receivables within one year +€100,992
up €100,992 (+628.9%), from €16,059 to €117,051
of which Other amounts receivable: +€99,348
- Other debts -€94,944
down €94,944 (-99.0%), from €95,874 to €930
- Reserves +€33,361
up €33,361 (+23.6%), from €141,602 to €174,963
- Tax, wage and social debts -€3,055
down €3,055 (-20.6%), from €14,805 to €11,750
of which Taxes: -€6,046
- Gross operating margin +€7,328
up €7,328 (+13.6%), from €53,944 to €61,272
- Financial income +€3,774
up €3,774 (+627.9%), from €601 to €4,375
- Taxes +€2,970
up €2,970 (+17.0%), from €17,441 to €20,411
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 | €260,792 | €198,308 | -€62,484 | -24.0% |
| Current assets | 29/58 | €260,792 | €198,308 | -€62,484 | -24.0% |
| Amounts receivable within one year | 40/41 | €16,059 | €117,051 | +€100,992 | +628.9% |
| Trade receivables | 40 | €16,059 | €17,702 | +€1,643 | +10.2% |
| Other amounts receivable | 41 | - | €99,348 | +€99,348 | |
| Current investments | 50/53 | €240,800 | €73,214 | -€167,586 | -69.6% |
| Cash at bank and in hand | 54/58 | €139 | €2,082 | +€1,943 | +1401.1% |
| Deferred charges and accrued income | 490/1 | €3,794 | €5,961 | +€2,167 | +57.1% |
| Total equity and liabilities | 10/49 | €260,792 | €198,308 | -€62,484 | -24.0% |
| Equity | 10/15 | €149,662 | €183,023 | +€33,361 | +22.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €141,602 | €174,963 | +€33,361 | +23.6% |
| Distributable reserves | 133 | €141,602 | €174,963 | +€33,361 | +23.6% |
| Amounts payable | 17/49 | €111,130 | €15,285 | -€95,845 | -86.2% |
| Amounts payable within one year | 42/48 | €111,130 | €15,285 | -€95,845 | -86.2% |
| Trade debts | 44 | €451 | €2,605 | +€2,154 | +477.7% |
| Suppliers | 440/4 | €451 | €2,605 | +€2,154 | +477.7% |
| Taxes, remuneration and social security | 45 | €14,805 | €11,750 | -€3,055 | -20.6% |
| Taxes | 450/3 | €14,805 | €8,760 | -€6,046 | -40.8% |
| Remuneration and social security | 454/9 | - | €2,991 | +€2,991 | |
| Other amounts payable | 47/48 | €95,874 | €930 | -€94,944 | -99.0% |
| Other operating charges | 640/8 | €772 | €638 | -€134 | -17.4% |
| Gross operating margin | 9900 | €53,944 | €61,272 | +€7,328 | +13.6% |
| Operating profit (loss) | 9901 | €53,172 | €60,634 | +€7,463 | +14.0% |
| Financial income | 75/76B | €601 | €4,375 | +€3,774 | +627.9% |
| Recurring financial income | 75 | €601 | €4,375 | +€3,774 | +627.9% |
| Financial charges | 65/66B | €40 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €40 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €53,733 | €64,965 | +€11,232 | +20.9% |
| Income taxes | 67/77 | €17,441 | €20,411 | +€2,970 | +17.0% |
| Profit (loss) for the period | 9904 | €36,292 | €44,554 | +€8,262 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,292 | €44,554 | +€8,262 | +22.8% |
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 10 October 2026 via checked.be.