EUPEN INN: 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.
EUPEN INN
Largest movements
- Current investments +€76,507
up €76,507 (+22.6%), from €337,829 to €414,336
- Tangible fixed assets -€21,761
down €21,761 (-13.3%), from €163,063 to €141,302
of which Land and buildings: -€11,915
- Cash -€8,409
down €8,409 (-31.1%), from €27,018 to €18,609
mainly Contributions, distributions and other (-€135,938) and Current investments (-€76,507)
- Debts after one year +€64,268
up €64,268 (+30.5%), from €210,600 to €274,868
of which Advances received on contracts in progress: +€274,868
- Reserves -€51,451
down €51,451 (-16.3%), from €315,462 to €264,011
- Other debts +€36,114
up €36,114 (+784%), from €4,605 to €40,718
- Gross operating margin +€7,709
up €7,709 (+5.0%), from €155,650 to €163,359
- Depreciation -€5,226
down €5,226 (-19.4%), from €26,988 to €21,761
- Taxes +€4,602
up €4,602 (+12.5%), from €36,905 to €41,507
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 | €552,087 | €603,434 | +€51,346 | +9.3% |
| Fixed assets | 21/28 | €163,063 | €141,302 | -€21,761 | -13.3% |
| Tangible fixed assets | 22/27 | €163,063 | €141,302 | -€21,761 | -13.3% |
| Land and buildings | 22 | €135,958 | €124,042 | -€11,915 | -8.8% |
| Furniture and vehicles | 24 | €27,106 | €17,260 | -€9,846 | -36.3% |
| Current assets | 29/58 | €389,024 | €462,131 | +€73,108 | +18.8% |
| Stocks and contracts in progress | 3 | €184 | €361 | +€177 | +96.2% |
| Stocks | 30/36 | €184 | €361 | +€177 | +96.2% |
| Amounts receivable within one year | 40/41 | €20,432 | €25,423 | +€4,992 | +24.4% |
| Trade receivables | 40 | €20,432 | €25,423 | +€4,992 | +24.4% |
| Current investments | 50/53 | €337,829 | €414,336 | +€76,507 | +22.6% |
| Cash at bank and in hand | 54/58 | €27,018 | €18,609 | -€8,409 | -31.1% |
| Deferred charges and accrued income | 490/1 | €3,561 | €3,402 | -€159 | -4.5% |
| Total equity and liabilities | 10/49 | €552,087 | €603,434 | +€51,346 | +9.3% |
| Equity | 10/15 | €323,332 | €270,281 | -€53,051 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €315,462 | €264,011 | -€51,451 | -16.3% |
| Distributable reserves | 133 | €315,462 | €264,011 | -€51,451 | -16.3% |
| Profit (loss) carried forward | 14 | €1,670 | €70 | -€1,600 | -95.8% |
| Amounts payable | 17/49 | €228,755 | €333,153 | +€104,398 | +45.6% |
| Amounts payable after more than one year | 17 | €210,600 | €274,868 | +€64,268 | +30.5% |
| Advances received on contracts in progress | 176 | - | €274,868 | +€274,868 | |
| Other amounts payable | 178/9 | €210,600 | - | -€210,600 | |
| Amounts payable within one year | 42/48 | €16,731 | €57,585 | +€40,854 | +244% |
| Trade debts | 44 | €3,364 | €2,944 | -€420 | -12.5% |
| Suppliers | 440/4 | €3,364 | €2,944 | -€420 | -12.5% |
| Taxes, remuneration and social security | 45 | €8,762 | €13,923 | +€5,161 | +58.9% |
| Taxes | 450/3 | €8,762 | €13,923 | +€5,161 | +58.9% |
| Other amounts payable | 47/48 | €4,605 | €40,718 | +€36,114 | +784% |
| Accrued charges and deferred income | 492/3 | €1,424 | €700 | -€724 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,988 | €21,761 | -€5,226 | -19.4% |
| Other operating charges | 640/8 | €4,261 | €4,134 | -€127 | -3.0% |
| Gross operating margin | 9900 | €155,650 | €163,359 | +€7,709 | +5.0% |
| Operating profit (loss) | 9901 | €124,401 | €137,464 | +€13,062 | +10.5% |
| Financial income | 75/76B | €1,662 | €2,153 | +€490 | +29.5% |
| Recurring financial income | 75 | €1,662 | €2,153 | +€490 | +29.5% |
| Financial charges | 65/66B | €15,858 | €15,223 | -€636 | -4.0% |
| Recurring financial charges | 65 | €15,858 | €15,223 | -€636 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €110,205 | €124,393 | +€14,188 | +12.9% |
| Income taxes | 67/77 | €36,905 | €41,507 | +€4,602 | +12.5% |
| Profit (loss) for the period | 9904 | €73,300 | €82,887 | +€9,586 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,300 | €82,887 | +€9,586 | +13.1% |
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.