EPUR ARCHITECTURE: 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.
EPUR ARCHITECTURE
Largest movements
- Receivables within one year +€21,830
up €21,830 (+38.5%), from €56,723 to €78,553
of which Trade receivables: +€15,390
- Tangible fixed assets +€15,002
up €15,002 (+1,356%), from €1,106 to €16,109
of which Furniture and vehicles: +€13,521
- Cash -€4,217
down €4,217 (-49.2%), from €8,575 to €4,359
mainly Receivables within one year (-€21,830) and Investment in fixed assets (net) (-€18,639)
- Profit (loss) carried forward +€44,447
up €44,447, from -€27,968 to €16,480
- Tax, wage and social debts -€9,672
down €9,672 (-32.8%), from €29,469 to €19,797
- Trade debts +€7,535
up €7,535 (+62.4%), from €12,076 to €19,611
- Current portion of long-term debt -€7,043
down €7,043 (-77.4%), from €9,095 to €2,052
- Other debts -€3,576
down €3,576 (-23.0%), from €15,573 to €11,997
- Gross operating margin +€24,674
up €24,674 (+88.3%), from €27,944 to €52,618
- Taxes -€10,841
no longer reported in 2025 (was €10,841)
- Depreciation +€2,910
up €2,910 (+401%), from €726 to €3,636
- Other operating charges -€1,838
down €1,838 (-63.2%), from €2,911 to €1,072
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 | €68,308 | €101,749 | +€33,441 | +49.0% |
| Fixed assets | 21/28 | €1,244 | €16,247 | +€15,002 | +1,206% |
| Tangible fixed assets | 22/27 | €1,106 | €16,109 | +€15,002 | +1,356% |
| Plant, machinery and equipment | 23 | €665 | €2,147 | +€1,482 | +223% |
| Furniture and vehicles | 24 | €441 | €13,962 | +€13,521 | +3,064% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €67,064 | €85,502 | +€18,438 | +27.5% |
| Amounts receivable within one year | 40/41 | €56,723 | €78,553 | +€21,830 | +38.5% |
| Trade receivables | 40 | €21,786 | €37,176 | +€15,390 | +70.6% |
| Other amounts receivable | 41 | €34,937 | €41,377 | +€6,440 | +18.4% |
| Cash at bank and in hand | 54/58 | €8,575 | €4,359 | -€4,217 | -49.2% |
| Deferred charges and accrued income | 490/1 | €1,766 | €2,591 | +€825 | +46.7% |
| Total equity and liabilities | 10/49 | €68,308 | €101,749 | +€33,441 | +49.0% |
| Equity | 10/15 | -€9,368 | €35,080 | +€44,447 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,968 | €16,480 | +€44,447 | |
| Amounts payable | 17/49 | €77,676 | €66,669 | -€11,006 | -14.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €77,676 | €66,669 | -€11,006 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €9,095 | €2,052 | -€7,043 | -77.4% |
| Financial debts | 43 | €11,462 | €13,212 | +€1,749 | +15.3% |
| Credit institutions | 430/8 | €11,462 | €13,212 | +€1,749 | +15.3% |
| Trade debts | 44 | €12,076 | €19,611 | +€7,535 | +62.4% |
| Suppliers | 440/4 | €12,076 | €19,611 | +€7,535 | +62.4% |
| Taxes, remuneration and social security | 45 | €29,469 | €19,797 | -€9,672 | -32.8% |
| Taxes | 450/3 | €29,469 | €19,797 | -€9,672 | -32.8% |
| Other amounts payable | 47/48 | €15,573 | €11,997 | -€3,576 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €3,636 | +€2,910 | +401% |
| Other operating charges | 640/8 | €2,911 | €1,072 | -€1,838 | -63.2% |
| Gross operating margin | 9900 | €27,944 | €52,618 | +€24,674 | +88.3% |
| Operating profit (loss) | 9901 | €24,307 | €47,909 | +€23,602 | +97.1% |
| Financial income | 75/76B | €39 | €2 | -€38 | -96.2% |
| Recurring financial income | 75 | €39 | €2 | -€38 | -96.2% |
| Financial charges | 65/66B | €3,655 | €3,464 | -€191 | -5.2% |
| Recurring financial charges | 65 | €3,655 | €3,464 | -€191 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €20,691 | €44,447 | +€23,756 | +115% |
| Income taxes | 67/77 | €10,841 | - | -€10,841 | |
| Profit (loss) for the period | 9904 | €9,850 | €44,447 | +€34,597 | +351% |
| Profit (loss) for the period to be appropriated | 9905 | €9,850 | €44,447 | +€34,597 | +351% |
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.