L'EPICIER: 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.
L'EPICIER
Largest movements
- Receivables within one year +€22,491
up €22,491 (+118%), from €19,018 to €41,509
- Deferred charges and accrued income +€4,162
up €4,162 (+323%), from €1,289 to €5,451
- Tangible fixed assets -€3,254
down €3,254 (-44.2%), from €7,370 to €4,116
of which Furniture and vehicles: -€3,254
- Cash -€2,141
down €2,141 (-14.0%), from €15,272 to €13,131
mainly Receivables within one year (-€22,491) and Contributions, distributions and other (-€20,000)
- Other debts +€20,146
new in 2025: €20,146
- Profit (loss) carried forward +€2,727
up €2,727 (+7.7%), from €35,272 to €37,999
- Trade debts -€1,552
down €1,552 (-55.8%), from €2,780 to €1,228
- Staff costs -€17,449
down €17,449 (-39.2%), from €44,516 to €27,066
- Financial charges -€2,995
down €2,995 (-66.1%), from €4,534 to €1,538
- Taxes -€984
no longer reported in 2025 (was €984)
- Other operating charges +€732
up €732 (+103%), from €710 to €1,442
- Gross operating margin -€630
down €630 (-1.1%), from €55,456 to €54,826
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 | €62,590 | €83,848 | +€21,258 | +34.0% |
| Fixed assets | 21/28 | €11,970 | €8,716 | -€3,254 | -27.2% |
| Tangible fixed assets | 22/27 | €7,370 | €4,116 | -€3,254 | -44.2% |
| Land and buildings | 22 | €271 | €271 | = | 0.0% |
| Furniture and vehicles | 24 | €7,099 | €3,845 | -€3,254 | -45.8% |
| Financial fixed assets | 28 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €50,619 | €75,132 | +€24,512 | +48.4% |
| Stocks and contracts in progress | 3 | €15,041 | €15,041 | = | 0.0% |
| Stocks | 30/36 | €15,041 | €15,041 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,018 | €41,509 | +€22,491 | +118% |
| Other amounts receivable | 41 | €19,018 | €41,509 | +€22,491 | +118% |
| Cash at bank and in hand | 54/58 | €15,272 | €13,131 | -€2,141 | -14.0% |
| Deferred charges and accrued income | 490/1 | €1,289 | €5,451 | +€4,162 | +323% |
| Total equity and liabilities | 10/49 | €62,590 | €83,848 | +€21,258 | +34.0% |
| Equity | 10/15 | €55,272 | €57,999 | +€2,727 | +4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,272 | €37,999 | +€2,727 | +7.7% |
| Amounts payable | 17/49 | €7,318 | €25,849 | +€18,531 | +253% |
| Amounts payable within one year | 42/48 | €7,318 | €25,849 | +€18,531 | +253% |
| Trade debts | 44 | €2,780 | €1,228 | -€1,552 | -55.8% |
| Suppliers | 440/4 | €2,780 | €1,228 | -€1,552 | -55.8% |
| Taxes, remuneration and social security | 45 | €4,538 | €4,475 | -€63 | -1.4% |
| Taxes | 450/3 | €3,909 | €4,475 | +€566 | +14.5% |
| Remuneration and social security | 454/9 | €629 | - | -€629 | |
| Other amounts payable | 47/48 | - | €20,146 | +€20,146 | |
| Remuneration, social security and pensions | 62 | €44,516 | €27,066 | -€17,449 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,837 | €3,254 | -€583 | -15.2% |
| Other operating charges | 640/8 | €710 | €1,442 | +€732 | +103% |
| Gross operating margin | 9900 | €55,456 | €54,826 | -€630 | -1.1% |
| Operating profit (loss) | 9901 | €6,393 | €23,063 | +€16,670 | +261% |
| Financial income | 75/76B | €942 | €1,202 | +€260 | +27.5% |
| Recurring financial income | 75 | €942 | €1,202 | +€260 | +27.5% |
| Financial charges | 65/66B | €4,534 | €1,538 | -€2,995 | -66.1% |
| Recurring financial charges | 65 | €4,534 | €1,538 | -€2,995 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €2,801 | €22,727 | +€19,925 | +711% |
| Income taxes | 67/77 | €984 | - | -€984 | |
| Profit (loss) for the period | 9904 | €1,817 | €22,727 | +€20,910 | +1,151% |
| Profit (loss) for the period to be appropriated | 9905 | €1,817 | €22,727 | +€20,910 | +1,151% |
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 23 October 2026 via checked.be.