Epure Properties & Consulting: 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.
Epure Properties & Consulting
Largest movements
- Receivables within one year +€29,046
up €29,046 (+1,533%), from €1,894 to €30,940
of which Trade receivables: +€28,814
- Cash -€16,160
down €16,160 (-18.4%), from €87,851 to €71,691
mainly Receivables within one year (-€29,046) and Tax, wage and social debts (-€8,631)
- Tangible fixed assets -€4,676
down €4,676 (-13.4%), from €34,859 to €30,183
of which Land and buildings: -€4,451
- Profit (loss) carried forward +€15,670
up €15,670 (+15.9%), from €98,435 to €114,106
- Tax, wage and social debts -€8,631
down €8,631 (-94.6%), from €9,128 to €497
- Other debts +€2,024
up €2,024 (+15.5%), from €13,025 to €15,049
- Gross operating margin -€15,491
down €15,491 (-37.5%), from €41,349 to €25,858
- Taxes -€1,953
down €1,953 (-29.4%), from €6,631 to €4,679
- Financial charges -€981
down €981 (-93.5%), from €1,049 to €68
- Other operating charges +€476
up €476 (+162%), from €294 to €770
- Depreciation -€442
down €442 (-8.6%), from €5,118 to €4,676
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 | €124,903 | €133,170 | +€8,266 | +6.6% |
| Fixed assets | 21/28 | €34,859 | €30,183 | -€4,676 | -13.4% |
| Tangible fixed assets | 22/27 | €34,859 | €30,183 | -€4,676 | -13.4% |
| Land and buildings | 22 | €34,634 | €30,183 | -€4,451 | -12.9% |
| Furniture and vehicles | 24 | €225 | - | -€225 | |
| Current assets | 29/58 | €90,044 | €102,987 | +€12,943 | +14.4% |
| Amounts receivable within one year | 40/41 | €1,894 | €30,940 | +€29,046 | +1,533% |
| Trade receivables | 40 | €1,304 | €30,119 | +€28,814 | +2,209% |
| Other amounts receivable | 41 | €590 | €821 | +€231 | +39.2% |
| Cash at bank and in hand | 54/58 | €87,851 | €71,691 | -€16,160 | -18.4% |
| Deferred charges and accrued income | 490/1 | €299 | €356 | +€57 | +19.1% |
| Total equity and liabilities | 10/49 | €124,903 | €133,170 | +€8,266 | +6.6% |
| Equity | 10/15 | €101,435 | €117,106 | +€15,670 | +15.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,435 | €114,106 | +€15,670 | +15.9% |
| Amounts payable | 17/49 | €23,468 | €16,064 | -€7,404 | -31.5% |
| Amounts payable within one year | 42/48 | €23,468 | €16,064 | -€7,404 | -31.5% |
| Trade debts | 44 | €1,315 | €518 | -€797 | -60.6% |
| Suppliers | 440/4 | €1,315 | €518 | -€797 | -60.6% |
| Taxes, remuneration and social security | 45 | €9,128 | €497 | -€8,631 | -94.6% |
| Taxes | 450/3 | €9,128 | €497 | -€8,631 | -94.6% |
| Other amounts payable | 47/48 | €13,025 | €15,049 | +€2,024 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,118 | €4,676 | -€442 | -8.6% |
| Other operating charges | 640/8 | €294 | €770 | +€476 | +162% |
| Gross operating margin | 9900 | €41,349 | €25,858 | -€15,491 | -37.5% |
| Operating profit (loss) | 9901 | €35,938 | €20,412 | -€15,526 | -43.2% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €1,049 | €68 | -€981 | -93.5% |
| Recurring financial charges | 65 | €1,049 | €68 | -€981 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €34,889 | €20,349 | -€14,540 | -41.7% |
| Income taxes | 67/77 | €6,631 | €4,679 | -€1,953 | -29.4% |
| Profit (loss) for the period | 9904 | €28,257 | €15,670 | -€12,587 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,257 | €15,670 | -€12,587 | -44.5% |
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 28 October 2026 via checked.be.