Eugène: 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.
Eugène
Largest movements
- Receivables within one year +€15,387
up €15,387 (+55.9%), from €27,547 to €42,933
of which Trade receivables: +€11,547
- Cash -€10,514
down €10,514 (-31.2%), from €33,704 to €23,190
mainly Receivables within one year (-€15,387) and Trade debts (-€6,779)
- Stocks and contracts -€4,867
down €4,867 (-25.1%), from €19,355 to €14,488
- Tangible fixed assets -€3,376
down €3,376 (-23.9%), from €14,099 to €10,723
of which Plant, machinery and equipment: -€3,266
- Intangible fixed assets -€2,113
no longer reported in 2025 (was €2,113)
- Profit (loss) carried forward +€8,383
up €8,383 (+11.7%), from €71,934 to €80,317
- Trade debts -€6,779
down €6,779 (-62.7%), from €10,810 to €4,030
- Other debts -€6,125
no longer reported in 2025 (was €6,125)
- Accrued charges and deferred income -€1,883
no longer reported in 2025 (was €1,883)
- Gross operating margin -€14,735
down €14,735 (-23.6%), from €62,462 to €47,727
- Staff costs -€4,782
down €4,782 (-13.4%), from €35,652 to €30,871
- Financial income +€4,191
up €4,191 (+6119.9%), from €68 to €4,259
- Financial charges -€1,269
down €1,269 (-64.1%), from €1,980 to €711
- Depreciation -€1,126
down €1,126 (-11.4%), from €9,886 to €8,759
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 | €99,712 | €93,764 | -€5,948 | -6.0% |
| Fixed assets | 21/28 | €17,951 | €12,462 | -€5,489 | -30.6% |
| Intangible fixed assets | 21 | €2,113 | - | -€2,113 | |
| Tangible fixed assets | 22/27 | €14,099 | €10,723 | -€3,376 | -23.9% |
| Plant, machinery and equipment | 23 | €5,637 | €2,371 | -€3,266 | -57.9% |
| Furniture and vehicles | 24 | €5,487 | €2,893 | -€2,594 | -47.3% |
| Other tangible fixed assets | 26 | €2,975 | €5,459 | +€2,483 | +83.5% |
| Financial fixed assets | 28 | €1,739 | €1,739 | = | 0.0% |
| Current assets | 29/58 | €81,760 | €81,302 | -€459 | -0.6% |
| Stocks and contracts in progress | 3 | €19,355 | €14,488 | -€4,867 | -25.1% |
| Stocks | 30/36 | €19,355 | €14,488 | -€4,867 | -25.1% |
| Amounts receivable within one year | 40/41 | €27,547 | €42,933 | +€15,387 | +55.9% |
| Trade receivables | 40 | €18,137 | €29,684 | +€11,547 | +63.7% |
| Other amounts receivable | 41 | €9,410 | €13,249 | +€3,839 | +40.8% |
| Cash at bank and in hand | 54/58 | €33,704 | €23,190 | -€10,514 | -31.2% |
| Deferred charges and accrued income | 490/1 | €1,155 | €691 | -€464 | -40.2% |
| Total equity and liabilities | 10/49 | €99,712 | €93,764 | -€5,948 | -6.0% |
| Equity | 10/15 | €76,934 | €85,317 | +€8,383 | +10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,934 | €80,317 | +€8,383 | +11.7% |
| Amounts payable | 17/49 | €22,777 | €8,447 | -€14,330 | -62.9% |
| Amounts payable within one year | 42/48 | €20,894 | €8,447 | -€12,447 | -59.6% |
| Trade debts | 44 | €10,810 | €4,030 | -€6,779 | -62.7% |
| Suppliers | 440/4 | €10,810 | €4,030 | -€6,779 | -62.7% |
| Taxes, remuneration and social security | 45 | €3,960 | €4,416 | +€457 | +11.5% |
| Taxes | 450/3 | €0 | €1,454 | +€1,454 | |
| Remuneration and social security | 454/9 | €3,960 | €2,963 | -€997 | -25.2% |
| Other amounts payable | 47/48 | €6,125 | - | -€6,125 | |
| Accrued charges and deferred income | 492/3 | €1,883 | - | -€1,883 | |
| Remuneration, social security and pensions | 62 | €35,652 | €30,871 | -€4,782 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,886 | €8,759 | -€1,126 | -11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €806 | - | -€806 | |
| Other operating charges | 640/8 | €574 | €1,131 | +€557 | +96.9% |
| Gross operating margin | 9900 | €62,462 | €47,727 | -€14,735 | -23.6% |
| Operating profit (loss) | 9901 | €15,543 | €6,966 | -€8,577 | -55.2% |
| Financial income | 75/76B | €68 | €4,259 | +€4,191 | +6119.9% |
| Recurring financial income | 75 | €68 | €4,259 | +€4,191 | +6119.9% |
| Financial charges | 65/66B | €1,980 | €711 | -€1,269 | -64.1% |
| Recurring financial charges | 65 | €1,980 | €711 | -€1,269 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €13,632 | €10,515 | -€3,117 | -22.9% |
| Income taxes | 67/77 | €2,038 | €2,132 | +€94 | +4.6% |
| Profit (loss) for the period | 9904 | €11,594 | €8,383 | -€3,211 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,594 | €8,383 | -€3,211 | -27.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.