EPYC MANAGEMENT: 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.
EPYC MANAGEMENT
Largest movements
- Cash -€1,388
down €1,388 (-88.0%), from €1,577 to €189
mainly Net result for the year (-€3,610) and Trade debts (-€290)
- Profit (loss) carried forward -€3,610
down €3,610 (-16.9%), from -€21,380 to -€24,990
- Other debts +€1,850
up €1,850 (+1.5%), from €125,372 to €127,222
- Gross operating margin +€2,051
up €2,051 (+40.4%), from -€5,083 to -€3,032
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 | €127,720 | €125,670 | -€2,050 | -1.6% |
| Fixed assets | 21/28 | €125,481 | €125,481 | = | 0.0% |
| Financial fixed assets | 28 | €125,481 | €125,481 | = | 0.0% |
| Current assets | 29/58 | €2,239 | €189 | -€2,050 | -91.6% |
| Amounts receivable within one year | 40/41 | €662 | - | -€662 | |
| Other amounts receivable | 41 | €662 | - | -€662 | |
| Cash at bank and in hand | 54/58 | €1,577 | €189 | -€1,388 | -88.0% |
| Total equity and liabilities | 10/49 | €127,720 | €125,670 | -€2,050 | -1.6% |
| Equity | 10/15 | €2,050 | -€1,560 | -€3,610 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,230 | €17,230 | = | 0.0% |
| Distributable reserves | 133 | €17,230 | €17,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,380 | -€24,990 | -€3,610 | -16.9% |
| Amounts payable | 17/49 | €125,670 | €127,230 | +€1,560 | +1.2% |
| Amounts payable within one year | 42/48 | €125,670 | €127,230 | +€1,560 | +1.2% |
| Trade debts | 44 | €298 | €8 | -€290 | -97.2% |
| Suppliers | 440/4 | €298 | €8 | -€290 | -97.2% |
| Other amounts payable | 47/48 | €125,372 | €127,222 | +€1,850 | +1.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,083 | -€3,032 | +€2,051 | +40.4% |
| Operating profit (loss) | 9901 | -€5,470 | -€3,432 | +€2,039 | +37.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €142 | €179 | +€37 | +26.0% |
| Recurring financial charges | 65 | €142 | €179 | +€37 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,612 | -€3,610 | +€2,002 | +35.7% |
| Profit (loss) for the period | 9904 | -€5,612 | -€3,610 | +€2,002 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,612 | -€3,610 | +€2,002 | +35.7% |
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 21 October 2026 via checked.be.