Eudisca: 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.
Eudisca
Largest movements
- Cash -€17,034
down €17,034 (-72.1%), from €23,617 to €6,583
mainly Current portion of long-term debt (-€61,347) and Investment in fixed assets (net) (-€24,752)
- Tangible fixed assets +€15,327
up €15,327 (+14.6%), from €105,244 to €120,571
of which Other tangible fixed assets: +€18,363
- Deferred charges and accrued income -€4,662
down €4,662 (-28.9%), from €16,142 to €11,481
- Receivables within one year -€3,320
down €3,320 (-7.5%), from €44,431 to €41,111
of which Trade receivables: -€21,009
- Current portion of long-term debt -€61,347
down €61,347 (-89.3%), from €68,715 to €7,368
- Tax, wage and social debts +€37,282
up €37,282 (+448.2%), from €8,318 to €45,600
of which Taxes: +€41,082
- Reserves +€31,791
up €31,791 (+108.4%), from €29,326 to €61,118
of which Distributable reserves: +€31,791
- Trade debts -€7,679
down €7,679 (-37.8%), from €20,302 to €12,623
- Debts after one year -€7,368
down €7,368 (-22.2%), from €33,175 to €25,807
- Gross operating margin +€55,036
up €55,036 (+239.8%), from €22,949 to €77,986
- Taxes +€22,610
up €22,610 (+555.2%), from €4,073 to €26,682
- Other operating charges -€6,039
down €6,039 (-48.7%), from €12,407 to €6,368
- Depreciation +€3,030
up €3,030 (+47.4%), from €6,395 to €9,424
- Financial charges +€2,961
up €2,961 (+481.3%), from €615 to €3,576
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,435 | €179,746 | -€9,689 | -5.1% |
| Fixed assets | 21/28 | €105,244 | €120,571 | +€15,327 | +14.6% |
| Tangible fixed assets | 22/27 | €105,244 | €120,571 | +€15,327 | +14.6% |
| Land and buildings | 22 | €9,782 | €8,227 | -€1,556 | -15.9% |
| Plant, machinery and equipment | 23 | €1,189 | €3,256 | +€2,068 | +173.9% |
| Furniture and vehicles | 24 | €11,007 | €7,459 | -€3,547 | -32.2% |
| Other tangible fixed assets | 26 | €83,266 | €101,629 | +€18,363 | +22.1% |
| Current assets | 29/58 | €84,191 | €59,175 | -€25,016 | -29.7% |
| Amounts receivable within one year | 40/41 | €44,431 | €41,111 | -€3,320 | -7.5% |
| Trade receivables | 40 | €44,431 | €23,422 | -€21,009 | -47.3% |
| Other amounts receivable | 41 | - | €17,689 | +€17,689 | |
| Cash at bank and in hand | 54/58 | €23,617 | €6,583 | -€17,034 | -72.1% |
| Deferred charges and accrued income | 490/1 | €16,142 | €11,481 | -€4,662 | -28.9% |
| Total equity and liabilities | 10/49 | €189,435 | €179,746 | -€9,689 | -5.1% |
| Equity | 10/15 | €53,437 | €86,118 | +€32,681 | +61.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €29,326 | €61,118 | +€31,791 | +108.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €26,826 | €58,618 | +€31,791 | +118.5% |
| Profit (loss) carried forward | 14 | -€889 | €0 | +€889 | |
| Amounts payable | 17/49 | €135,998 | €93,628 | -€42,370 | -31.2% |
| Amounts payable after more than one year | 17 | €33,175 | €25,807 | -€7,368 | -22.2% |
| Financial debts | 170/4 | €33,175 | €25,807 | -€7,368 | -22.2% |
| Amounts payable within one year | 42/48 | €100,630 | €65,591 | -€35,039 | -34.8% |
| Current portion of amounts payable after more than one year | 42 | €68,715 | €7,368 | -€61,347 | -89.3% |
| Trade debts | 44 | €20,302 | €12,623 | -€7,679 | -37.8% |
| Suppliers | 440/4 | €20,302 | €12,623 | -€7,679 | -37.8% |
| Taxes, remuneration and social security | 45 | €8,318 | €45,600 | +€37,282 | +448.2% |
| Taxes | 450/3 | €4,518 | €45,600 | +€41,082 | +909.4% |
| Remuneration and social security | 454/9 | €3,800 | €0 | -€3,800 | -100.0% |
| Other amounts payable | 47/48 | €3,295 | €0 | -€3,295 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,193 | €2,230 | +€38 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,395 | €9,424 | +€3,030 | +47.4% |
| Other operating charges | 640/8 | €12,407 | €6,368 | -€6,039 | -48.7% |
| Non-recurring operating charges | 66A | €356 | €0 | -€356 | -100.0% |
| Gross operating margin | 9900 | €22,949 | €77,986 | +€55,036 | +239.8% |
| Operating profit (loss) | 9901 | €3,791 | €62,193 | +€58,402 | +1540.6% |
| Financial income | 75/76B | €8 | €746 | +€738 | +9539.7% |
| Recurring financial income | 75 | €8 | €746 | +€738 | +9539.7% |
| Financial charges | 65/66B | €615 | €3,576 | +€2,961 | +481.3% |
| Recurring financial charges | 65 | €615 | €3,576 | +€2,961 | +481.3% |
| Profit (loss) for the period before taxes | 9903 | €3,183 | €59,363 | +€56,179 | +1764.7% |
| Income taxes | 67/77 | €4,073 | €26,682 | +€22,610 | +555.2% |
| Profit (loss) for the period | 9904 | -€889 | €32,681 | +€33,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€889 | €32,681 | +€33,570 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.