EIFEL YOUSIF: 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.
EIFEL YOUSIF
Largest movements
- Current investments +€135,000
new in 2025: €135,000
- Cash -€107,239
down €107,239 (-72.9%), from €147,019 to €39,781
mainly Current investments (-€135,000) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€4,683
down €4,683 (-31.2%), from €15,013 to €10,329
of which Furniture and vehicles: -€4,195
- Receivables within one year -€3,431
down €3,431 (-8.3%), from €41,244 to €37,813
of which Trade receivables: -€11,141
- Other debts +€24,952
up €24,952 (+44.1%), from €56,624 to €81,576
- Tax, wage and social debts -€22,683
down €22,683 (-78.1%), from €29,057 to €6,375
of which Taxes: -€22,683
- Reserves +€15,982
up €15,982 (+14.5%), from €110,549 to €126,531
- Gross operating margin -€15,483
down €15,483 (-17.3%), from €89,498 to €74,014
- Taxes -€3,764
down €3,764 (-17.6%), from €21,395 to €17,631
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 | €203,276 | €224,731 | +€21,454 | +10.6% |
| Fixed assets | 21/28 | €15,013 | €10,329 | -€4,683 | -31.2% |
| Tangible fixed assets | 22/27 | €15,013 | €10,329 | -€4,683 | -31.2% |
| Plant, machinery and equipment | 23 | €1,392 | €904 | -€488 | -35.1% |
| Furniture and vehicles | 24 | €13,621 | €9,425 | -€4,195 | -30.8% |
| Current assets | 29/58 | €188,264 | €214,401 | +€26,138 | +13.9% |
| Amounts receivable within one year | 40/41 | €41,244 | €37,813 | -€3,431 | -8.3% |
| Trade receivables | 40 | €41,230 | €30,089 | -€11,141 | -27.0% |
| Other amounts receivable | 41 | €14 | €7,724 | +€7,709 | +53,797% |
| Current investments | 50/53 | - | €135,000 | +€135,000 | |
| Cash at bank and in hand | 54/58 | €147,019 | €39,781 | -€107,239 | -72.9% |
| Deferred charges and accrued income | 490/1 | - | €1,808 | +€1,808 | |
| Total equity and liabilities | 10/49 | €203,276 | €224,731 | +€21,454 | +10.6% |
| Equity | 10/15 | €111,549 | €127,531 | +€15,982 | +14.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €110,549 | €126,531 | +€15,982 | +14.5% |
| Distributable reserves | 133 | €110,549 | €126,531 | +€15,982 | +14.5% |
| Amounts payable | 17/49 | €91,727 | €97,199 | +€5,472 | +6.0% |
| Amounts payable within one year | 42/48 | €86,800 | €90,036 | +€3,236 | +3.7% |
| Trade debts | 44 | €1,119 | €2,086 | +€967 | +86.4% |
| Suppliers | 440/4 | €1,119 | €2,086 | +€967 | +86.4% |
| Taxes, remuneration and social security | 45 | €29,057 | €6,375 | -€22,683 | -78.1% |
| Taxes | 450/3 | €28,010 | €5,328 | -€22,683 | -81.0% |
| Remuneration and social security | 454/9 | €1,047 | €1,047 | = | 0.0% |
| Other amounts payable | 47/48 | €56,624 | €81,576 | +€24,952 | +44.1% |
| Accrued charges and deferred income | 492/3 | €4,927 | €7,163 | +€2,236 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,683 | €4,683 | = | 0.0% |
| Other operating charges | 640/8 | €896 | €996 | +€100 | +11.1% |
| Gross operating margin | 9900 | €89,498 | €74,014 | -€15,483 | -17.3% |
| Operating profit (loss) | 9901 | €83,918 | €68,335 | -€15,583 | -18.6% |
| Financial income | 75/76B | €0 | €525 | +€525 | +181,003% |
| Recurring financial income | 75 | €0 | €525 | +€525 | +181,003% |
| Financial charges | 65/66B | €4,429 | €5,247 | +€818 | +18.5% |
| Recurring financial charges | 65 | €4,429 | €5,247 | +€818 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €79,489 | €63,613 | -€15,876 | -20.0% |
| Income taxes | 67/77 | €21,395 | €17,631 | -€3,764 | -17.6% |
| Profit (loss) for the period | 9904 | €58,095 | €45,982 | -€12,112 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,095 | €45,982 | -€12,112 | -20.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.