EUBIOM: 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.
EUBIOM
Largest movements
- Receivables within one year -€211,900
down €211,900 (-89.1%), from €237,849 to €25,949
of which Other amounts receivable: -€201,747
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash +€67,811
up €67,811 (+30.6%), from €221,761 to €289,571
mainly Receivables within one year (+€211,900) and Current investments (+€200,000)
- Reserves -€291,996
down €291,996 (-34.2%), from €852,557 to €560,560
- Profit (loss) carried forward -€30,789
down €30,789, from €0 to -€30,789
- Tax, wage and social debts -€14,237
down €14,237 (-100.0%), from €14,244 to €7
of which Taxes: -€14,237
- Gross operating margin -€136,784
down €136,784, from €93,202 to -€43,581
- Taxes -€35,175
down €35,175 (-100.0%), from €35,175 to €0
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 | €898,501 | €549,077 | -€349,425 | -38.9% |
| Fixed assets | 21/28 | €17,500 | €14,359 | -€3,141 | -17.9% |
| Tangible fixed assets | 22/27 | €17,500 | €14,359 | -€3,141 | -17.9% |
| Land and buildings | 22 | €448 | €224 | -€224 | -50.0% |
| Plant, machinery and equipment | 23 | €273 | €88 | -€185 | -67.7% |
| Furniture and vehicles | 24 | €16,780 | €14,047 | -€2,733 | -16.3% |
| Current assets | 29/58 | €881,001 | €534,717 | -€346,284 | -39.3% |
| Amounts receivable after more than one year | 29 | €202,117 | €202,117 | = | 0.0% |
| Other amounts receivable | 291 | €202,117 | €202,117 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €237,849 | €25,949 | -€211,900 | -89.1% |
| Trade receivables | 40 | €10,919 | €766 | -€10,153 | -93.0% |
| Other amounts receivable | 41 | €226,930 | €25,183 | -€201,747 | -88.9% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €221,761 | €289,571 | +€67,811 | +30.6% |
| Deferred charges and accrued income | 490/1 | €19,273 | €17,079 | -€2,194 | -11.4% |
| Total equity and liabilities | 10/49 | €898,501 | €549,077 | -€349,425 | -38.9% |
| Equity | 10/15 | €871,157 | €548,371 | -€322,785 | -37.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €852,557 | €560,560 | -€291,996 | -34.2% |
| Distributable reserves | 133 | €852,557 | €560,560 | -€291,996 | -34.2% |
| Profit (loss) carried forward | 14 | €0 | -€30,789 | -€30,789 | |
| Amounts payable | 17/49 | €27,345 | €705 | -€26,640 | -97.4% |
| Amounts payable within one year | 42/48 | €23,095 | €695 | -€22,399 | -97.0% |
| Trade debts | 44 | €8,851 | €688 | -€8,163 | -92.2% |
| Suppliers | 440/4 | €8,851 | €688 | -€8,163 | -92.2% |
| Taxes, remuneration and social security | 45 | €14,244 | €7 | -€14,237 | -100.0% |
| Taxes | 450/3 | €14,244 | €7 | -€14,237 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,250 | €10 | -€4,240 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,267 | €3,141 | -€126 | -3.8% |
| Other operating charges | 640/8 | €2,134 | €2,659 | +€525 | +24.6% |
| Gross operating margin | 9900 | €93,202 | -€43,581 | -€136,784 | |
| Operating profit (loss) | 9901 | €87,802 | -€49,381 | -€137,183 | |
| Financial income | 75/76B | €18,559 | €18,719 | +€159 | +0.9% |
| Recurring financial income | 75 | €18,559 | €18,719 | +€159 | +0.9% |
| Financial charges | 65/66B | €259 | €126 | -€133 | -51.3% |
| Recurring financial charges | 65 | €259 | €126 | -€133 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €106,102 | -€30,789 | -€136,890 | |
| Income taxes | 67/77 | €35,175 | €0 | -€35,175 | -100.0% |
| Profit (loss) for the period | 9904 | €70,926 | -€30,789 | -€101,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,926 | -€30,789 | -€101,715 |
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 4 October 2026 via checked.be.