Eupendis: what changed
Two fiscal 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.
Eupendis
Largest movements
- Cash -€251,903
down €251,903 (-44.2%), from €570,113 to €318,210
mainly Net result for the year (-€240,187) and Tax, wage and social debts (-€15,174)
- Deferred charges and accrued income +€7,350
up €7,350 (+250.7%), from €2,932 to €10,282
- Profit (loss) carried forward -€240,187
down €240,187 (-205.4%), from -€116,957 to -€357,144
- Tax, wage and social debts -€15,174
down €15,174 (-16.1%), from €94,140 to €78,966
of which Remuneration and social security: -€10,502
- Trade debts +€6,766
up €6,766 (+16.1%), from €41,980 to €48,746
- Gross operating margin -€70,562
down €70,562 (-12.9%), from €544,918 to €474,356
- Staff costs +€37,277
up €37,277 (+5.5%), from €681,218 to €718,495
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.
Cash bridge derived
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 | €644,164 | €395,618 | -€248,546 | -38.6% |
| Current assets | 29/58 | €644,164 | €395,618 | -€248,546 | -38.6% |
| Amounts receivable within one year | 40/41 | €71,119 | €67,126 | -€3,993 | -5.6% |
| Trade receivables | 40 | €67,764 | €61,280 | -€6,484 | -9.6% |
| Other amounts receivable | 41 | €3,355 | €5,846 | +€2,491 | +74.2% |
| Cash at bank and in hand | 54/58 | €570,113 | €318,210 | -€251,903 | -44.2% |
| Deferred charges and accrued income | 490/1 | €2,932 | €10,282 | +€7,350 | +250.7% |
| Total equity and liabilities | 10/49 | €644,164 | €395,618 | -€248,546 | -38.6% |
| Equity | 10/15 | €508,043 | €267,856 | -€240,187 | -47.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €375,000 | €375,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,957 | -€357,144 | -€240,187 | -205.4% |
| Amounts payable | 17/49 | €136,121 | €127,762 | -€8,359 | -6.1% |
| Amounts payable within one year | 42/48 | €136,121 | €127,712 | -€8,409 | -6.2% |
| Trade debts | 44 | €41,980 | €48,746 | +€6,766 | +16.1% |
| Suppliers | 440/4 | €41,980 | €48,746 | +€6,766 | +16.1% |
| Taxes, remuneration and social security | 45 | €94,140 | €78,966 | -€15,174 | -16.1% |
| Taxes | 450/3 | €5,823 | €1,150 | -€4,673 | -80.2% |
| Remuneration and social security | 454/9 | €88,317 | €77,816 | -€10,502 | -11.9% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Remuneration, social security and pensions | 62 | €681,218 | €718,495 | +€37,277 | +5.5% |
| Other operating charges | 640/8 | €7,205 | €4,102 | -€3,102 | -43.1% |
| Gross operating margin | 9900 | €544,918 | €474,356 | -€70,562 | -12.9% |
| Operating profit (loss) | 9901 | -€143,505 | -€248,242 | -€104,737 | -73.0% |
| Financial income | 75/76B | €13,213 | €9,613 | -€3,600 | -27.2% |
| Recurring financial income | 75 | €13,213 | €9,613 | -€3,600 | -27.2% |
| Financial charges | 65/66B | €4,370 | €1,165 | -€3,205 | -73.3% |
| Recurring financial charges | 65 | €4,370 | €1,165 | -€3,205 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | -€134,662 | -€239,794 | -€105,133 | -78.1% |
| Income taxes | 67/77 | €517 | €393 | -€124 | -24.0% |
| Profit (loss) for the period | 9904 | -€135,179 | -€240,187 | -€105,008 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€135,179 | -€240,187 | -€105,008 | -77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.