EPSYMED: 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.
EPSYMED
Largest movements
- Cash +€49,001
up €49,001 (+4.4%), from €1.1m to €1.2m
mainly Net result for the year (+€41,913) and Depreciation (+€5,513)
- Profit (loss) carried forward +€41,913
up €41,913 (+7.8%), from €538,716 to €580,629
- Turnover +€6.8m
new in 2025: €6.8m
- Purchases and services +€6.4m
new in 2025: €6.4m
- Gross operating margin +€259,579
up €259,579 (+300%), from €86,544 to €346,123
- Other operating charges +€141,317
up €141,317 (+4,217%), from €3,351 to €144,668
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 | €1,127,948 | €1,171,436 | +€43,488 | +3.9% |
| Fixed assets | 21/28 | €23,826 | €18,312 | -€5,513 | -23.1% |
| Tangible fixed assets | 22/27 | €23,826 | €18,312 | -€5,513 | -23.1% |
| Plant, machinery and equipment | 23 | €4,359 | €2,236 | -€2,123 | -48.7% |
| Furniture and vehicles | 24 | €19,467 | €16,077 | -€3,391 | -17.4% |
| Current assets | 29/58 | €1,104,122 | €1,153,124 | +€49,001 | +4.4% |
| Cash at bank and in hand | 54/58 | €1,104,122 | €1,153,124 | +€49,001 | +4.4% |
| Total equity and liabilities | 10/49 | €1,127,948 | €1,171,436 | +€43,488 | +3.9% |
| Equity | 10/15 | €1,113,893 | €1,155,806 | +€41,913 | +3.8% |
| Contributions | 10/11 | €575,177 | €575,177 | = | 0.0% |
| Capital | 10 | €575,177 | €575,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538,716 | €580,629 | +€41,913 | +7.8% |
| Amounts payable | 17/49 | €14,055 | €15,630 | +€1,575 | +11.2% |
| Amounts payable within one year | 42/48 | €14,055 | €15,630 | +€1,575 | +11.2% |
| Trade debts | 44 | €597 | €11,279 | +€10,682 | +1,789% |
| Suppliers | 440/4 | €597 | €11,279 | +€10,682 | +1,789% |
| Taxes, remuneration and social security | 45 | €12,458 | €3,351 | -€9,107 | -73.1% |
| Taxes | 450/3 | €7,707 | €3,351 | -€4,356 | -56.5% |
| Remuneration and social security | 454/9 | €4,751 | - | -€4,751 | |
| Turnover | 70 | - | €6,764,953 | +€6.8m | |
| Non-recurring operating income | 76A | €5,785 | - | -€5,785 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,418,830 | +€6.4m | |
| Remuneration, social security and pensions | 62 | €137,291 | €153,876 | +€16,585 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,654 | €5,513 | -€140 | -2.5% |
| Other operating charges | 640/8 | €3,351 | €144,668 | +€141,317 | +4,217% |
| Gross operating margin | 9900 | €86,544 | €346,123 | +€259,579 | +300% |
| Operating profit (loss) | 9901 | -€59,751 | €42,066 | +€101,817 | |
| Financial income | 75/76B | - | €310 | +€310 | |
| Recurring financial income | 75 | - | €310 | +€310 | |
| Financial charges | 65/66B | €535 | €463 | -€72 | -13.5% |
| Recurring financial charges | 65 | €535 | €463 | -€72 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€60,286 | €41,913 | +€102,199 | |
| Profit (loss) for the period | 9904 | -€60,286 | €41,913 | +€102,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,286 | €41,913 | +€102,199 |
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 17 October 2026 via checked.be.