EXPERIENCE FACTORY EUPEN: 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.
EXPERIENCE FACTORY EUPEN
Largest movements
- Receivables within one year +€184,218
up €184,218 (+90.0%), from €204,666 to €388,884
of which Other amounts receivable: +€176,783
- Cash -€133,775
down €133,775 (-39.8%), from €336,217 to €202,442
mainly Receivables within one year (-€184,218) and Other debts (-€154,575)
- Tangible fixed assets -€75,653
down €75,653 (-12.0%), from €630,754 to €555,101
of which Land and buildings: -€48,341
- Other debts -€154,575
down €154,575 (-55.2%), from €279,979 to €125,404
- Reserves +€153,830
up €153,830 (+47.3%), from €325,547 to €479,377
- Debts after one year -€59,217
down €59,217 (-20.9%), from €283,522 to €224,306
- Tax, wage and social debts +€24,183
up €24,183 (+12.6%), from €192,035 to €216,218
of which Taxes: +€13,931
- Trade debts +€22,842
up €22,842 (+15.0%), from €152,554 to €175,395
- Gross operating margin -€94,450
down €94,450 (-7.1%), from €1.3m to €1.2m
- Staff costs +€64,448
up €64,448 (+9.0%), from €715,149 to €779,596
- Taxes -€41,609
down €41,609 (-38.7%), from €107,595 to €65,986
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 | €1,349,775 | €1,311,616 | -€38,159 | -2.8% |
| Fixed assets | 21/28 | €630,754 | €555,101 | -€75,653 | -12.0% |
| Tangible fixed assets | 22/27 | €630,754 | €555,101 | -€75,653 | -12.0% |
| Land and buildings | 22 | €457,037 | €408,695 | -€48,341 | -10.6% |
| Plant, machinery and equipment | 23 | €75,251 | €72,684 | -€2,567 | -3.4% |
| Furniture and vehicles | 24 | €98,467 | €73,721 | -€24,745 | -25.1% |
| Current assets | 29/58 | €719,021 | €756,515 | +€37,494 | +5.2% |
| Stocks and contracts in progress | 3 | €166,357 | €157,586 | -€8,771 | -5.3% |
| Stocks | 30/36 | €166,357 | €157,586 | -€8,771 | -5.3% |
| Amounts receivable within one year | 40/41 | €204,666 | €388,884 | +€184,218 | +90.0% |
| Trade receivables | 40 | €182,495 | €189,929 | +€7,435 | +4.1% |
| Other amounts receivable | 41 | €22,172 | €198,955 | +€176,783 | +797% |
| Cash at bank and in hand | 54/58 | €336,217 | €202,442 | -€133,775 | -39.8% |
| Deferred charges and accrued income | 490/1 | €11,780 | €7,603 | -€4,178 | -35.5% |
| Total equity and liabilities | 10/49 | €1,349,775 | €1,311,616 | -€38,159 | -2.8% |
| Equity | 10/15 | €355,547 | €509,377 | +€153,830 | +43.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €325,547 | €479,377 | +€153,830 | +47.3% |
| Distributable reserves | 133 | €325,547 | €479,377 | +€153,830 | +47.3% |
| Amounts payable | 17/49 | €994,228 | €802,238 | -€191,990 | -19.3% |
| Amounts payable after more than one year | 17 | €283,522 | €224,306 | -€59,217 | -20.9% |
| Financial debts | 170/4 | €283,522 | €224,306 | -€59,217 | -20.9% |
| Amounts payable within one year | 42/48 | €710,706 | €577,933 | -€132,773 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €74,227 | €60,915 | -€13,312 | -17.9% |
| Financial debts | 43 | €11,911 | - | -€11,911 | |
| Credit institutions | 430/8 | €11,911 | - | -€11,911 | |
| Trade debts | 44 | €152,554 | €175,395 | +€22,842 | +15.0% |
| Suppliers | 440/4 | €152,554 | €175,395 | +€22,842 | +15.0% |
| Taxes, remuneration and social security | 45 | €192,035 | €216,218 | +€24,183 | +12.6% |
| Taxes | 450/3 | €85,400 | €99,332 | +€13,931 | +16.3% |
| Remuneration and social security | 454/9 | €106,635 | €116,887 | +€10,252 | +9.6% |
| Other amounts payable | 47/48 | €279,979 | €125,404 | -€154,575 | -55.2% |
| Non-recurring operating income | 76A | €131,387 | - | -€131,387 | |
| Remuneration, social security and pensions | 62 | €715,149 | €779,596 | +€64,448 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,967 | €141,472 | -€9,495 | -6.3% |
| Other operating charges | 640/8 | €55,350 | €55,566 | +€216 | +0.4% |
| Gross operating margin | 9900 | €1,334,426 | €1,239,976 | -€94,450 | -7.1% |
| Operating profit (loss) | 9901 | €412,961 | €263,343 | -€149,619 | -36.2% |
| Financial income | 75/76B | €1,677 | €11,602 | +€9,925 | +592% |
| Recurring financial income | 75 | €1,677 | €4,178 | +€2,500 | +149% |
| Non-recurring financial income | 76B | - | €7,424 | +€7,424 | |
| Financial charges | 65/66B | €34,301 | €22,316 | -€11,985 | -34.9% |
| Recurring financial charges | 65 | €34,301 | €22,316 | -€11,985 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €380,338 | €252,629 | -€127,709 | -33.6% |
| Income taxes | 67/77 | €107,595 | €65,986 | -€41,609 | -38.7% |
| Profit (loss) for the period | 9904 | €272,742 | €186,643 | -€86,099 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €272,742 | €186,643 | -€86,099 | -31.6% |
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 20 October 2026 via checked.be.