EUCOCHEM: 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.
EUCOCHEM
Largest movements
- Tangible fixed assets -€19,621
down €19,621 (-31.0%), from €63,204 to €43,584
- Cash +€6,212
up €6,212 (+39.1%), from €15,904 to €22,115
mainly Depreciation (+€19,906) and Net result for the year (+€8,727)
- Receivables within one year -€6,069
down €6,069 (-24.5%), from €24,760 to €18,690
of which Trade receivables: -€11,038
- Debts after one year -€15,778
down €15,778 (-12.5%), from €126,502 to €110,723
of which Financial debts: -€15,778
- Profit (loss) carried forward +€8,727
up €8,727 (+10.8%), from -€80,816 to -€72,089
- Other debts -€7,256
down €7,256 (-98.1%), from €7,396 to €140
- Current portion of long-term debt -€3,759
down €3,759 (-19.2%), from €19,537 to €15,778
- Tax, wage and social debts -€1,472
down €1,472 (-18.8%), from €7,834 to €6,362
- Gross operating margin -€42,337
down €42,337 (-55.1%), from €76,785 to €34,449
- Depreciation +€3,824
up €3,824 (+23.8%), from €16,082 to €19,906
- Other operating charges +€1,037
up €1,037 (+86.7%), from €1,196 to €2,234
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 | €106,167 | €86,999 | -€19,167 | -18.1% |
| Formation expenses | 20 | €285 | - | -€285 | |
| Fixed assets | 21/28 | €63,704 | €44,084 | -€19,621 | -30.8% |
| Tangible fixed assets | 22/27 | €63,204 | €43,584 | -€19,621 | -31.0% |
| Furniture and vehicles | 24 | €63,204 | €43,584 | -€19,621 | -31.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €42,177 | €42,916 | +€739 | +1.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €24,760 | €18,690 | -€6,069 | -24.5% |
| Trade receivables | 40 | €24,759 | €13,721 | -€11,038 | -44.6% |
| Other amounts receivable | 41 | €1 | €4,969 | +€4,969 | +741606.0% |
| Cash at bank and in hand | 54/58 | €15,904 | €22,115 | +€6,212 | +39.1% |
| Deferred charges and accrued income | 490/1 | €1,513 | €2,110 | +€596 | +39.4% |
| Total equity and liabilities | 10/49 | €106,167 | €86,999 | -€19,167 | -18.1% |
| Equity | 10/15 | -€55,816 | -€47,089 | +€8,727 | +15.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,816 | -€72,089 | +€8,727 | +10.8% |
| Amounts payable | 17/49 | €161,983 | €134,088 | -€27,895 | -17.2% |
| Amounts payable after more than one year | 17 | €126,502 | €110,723 | -€15,778 | -12.5% |
| Financial debts | 170/4 | €36,502 | €20,723 | -€15,778 | -43.2% |
| Other amounts payable | 178/9 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,143 | €23,027 | -€12,116 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €19,537 | €15,778 | -€3,759 | -19.2% |
| Trade debts | 44 | €377 | €747 | +€370 | +98.3% |
| Suppliers | 440/4 | €377 | €747 | +€370 | +98.3% |
| Taxes, remuneration and social security | 45 | €7,834 | €6,362 | -€1,472 | -18.8% |
| Taxes | 450/3 | €7,834 | €6,362 | -€1,472 | -18.8% |
| Other amounts payable | 47/48 | €7,396 | €140 | -€7,256 | -98.1% |
| Accrued charges and deferred income | 492/3 | €338 | €338 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,082 | €19,906 | +€3,824 | +23.8% |
| Other operating charges | 640/8 | €1,196 | €2,234 | +€1,037 | +86.7% |
| Non-recurring operating charges | 66A | €70 | - | -€70 | |
| Gross operating margin | 9900 | €76,785 | €34,449 | -€42,337 | -55.1% |
| Operating profit (loss) | 9901 | €59,436 | €12,309 | -€47,128 | -79.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,542 | €3,357 | -€186 | -5.2% |
| Recurring financial charges | 65 | €3,542 | €3,357 | -€186 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €55,895 | €8,952 | -€46,942 | -84.0% |
| Income taxes | 67/77 | €264 | €225 | -€39 | -14.9% |
| Profit (loss) for the period | 9904 | €55,630 | €8,727 | -€46,903 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,630 | €8,727 | -€46,903 | -84.3% |
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 1 October 2026 via checked.be.