EPSYMMO: 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.
EPSYMMO
Largest movements
- Receivables within one year -€277,783
down €277,783 (-100%), from €277,783 to €0
- Tangible fixed assets -€153,098
down €153,098 (-1.9%), from €8.2m to €8.1m
of which Land and buildings: -€153,098
- Debts after one year -€475,444
down €475,444 (-4.9%), from €9.8m to €9.3m
- Profit (loss) carried forward +€113,665
up €113,665 (+26.8%), from €424,592 to €538,257
- Gross operating margin +€60,067
up €60,067 (+18.5%), from €324,831 to €384,898
- Turnover +€54,000
up €54,000 (+15.3%), from €354,021 to €408,021
- Other operating charges -€41,406
down €41,406 (-64.7%), from €63,989 to €22,583
- Purchases and services -€6,067
down €6,067 (-20.8%), from €29,190 to €23,123
- Financial charges -€5,183
down €5,183 (-5.1%), from €100,735 to €95,552
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 | €11,123,672 | €10,704,949 | -€418,723 | -3.8% |
| Fixed assets | 21/28 | €10,457,996 | €10,304,898 | -€153,098 | -1.5% |
| Tangible fixed assets | 22/27 | €8,226,965 | €8,073,867 | -€153,098 | -1.9% |
| Land and buildings | 22 | €8,226,965 | €8,073,867 | -€153,098 | -1.9% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,231,031 | €2,231,031 | = | 0.0% |
| Current assets | 29/58 | €665,676 | €400,051 | -€265,625 | -39.9% |
| Amounts receivable within one year | 40/41 | €277,783 | €0 | -€277,783 | -100% |
| Other amounts receivable | 41 | €277,783 | €0 | -€277,783 | -100% |
| Cash at bank and in hand | 54/58 | €379,065 | €390,628 | +€11,563 | +3.1% |
| Deferred charges and accrued income | 490/1 | €8,828 | €9,423 | +€595 | +6.7% |
| Total equity and liabilities | 10/49 | €11,123,672 | €10,704,949 | -€418,723 | -3.8% |
| Equity | 10/15 | €604,253 | €717,918 | +€113,665 | +18.8% |
| Contributions | 10/11 | €179,661 | €179,661 | = | 0.0% |
| Capital | 10 | €179,661 | €179,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | €424,592 | €538,257 | +€113,665 | +26.8% |
| Amounts payable | 17/49 | €10,519,419 | €9,987,031 | -€532,388 | -5.1% |
| Amounts payable after more than one year | 17 | €9,776,611 | €9,301,167 | -€475,444 | -4.9% |
| Financial debts | 170/4 | €9,776,611 | €9,301,167 | -€475,444 | -4.9% |
| Amounts payable within one year | 42/48 | €718,968 | €656,640 | -€62,328 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €140,667 | €140,667 | = | 0.0% |
| Trade debts | 44 | €23,553 | €15,973 | -€7,580 | -32.2% |
| Suppliers | 440/4 | €23,553 | €15,973 | -€7,580 | -32.2% |
| Accrued charges and deferred income | 492/3 | €23,840 | €29,224 | +€5,384 | +22.6% |
| Turnover | 70 | €354,021 | €408,021 | +€54,000 | +15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,190 | €23,123 | -€6,067 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,099 | €153,098 | -€1 | 0.0% |
| Other operating charges | 640/8 | €63,989 | €22,583 | -€41,406 | -64.7% |
| Gross operating margin | 9900 | €324,831 | €384,898 | +€60,067 | +18.5% |
| Operating profit (loss) | 9901 | €107,743 | €209,217 | +€101,474 | +94.2% |
| Financial charges | 65/66B | €100,735 | €95,552 | -€5,183 | -5.1% |
| Recurring financial charges | 65 | €100,735 | €95,552 | -€5,183 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €7,008 | €113,665 | +€106,657 | +1,522% |
| Profit (loss) for the period | 9904 | €7,008 | €113,665 | +€106,657 | +1,522% |
| Profit (loss) for the period to be appropriated | 9905 | €7,008 | €113,665 | +€106,657 | +1,522% |
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 29 October 2026 via checked.be.