EUGÈNE: 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.
EUGÈNE
Largest movements
- Cash -€21,897
down €21,897 (-56.8%), from €38,517 to €16,620
mainly Net result for the year (-€38,690) and Trade debts (-€5,591)
- Tangible fixed assets -€13,301
down €13,301 (-84.7%), from €15,710 to €2,409
- Stocks and contracts -€7,583
no longer reported in 2025 (was €7,583)
- Financial fixed assets -€3,000
no longer reported in 2025 (was €3,000)
- Receivables within one year -€2,652
down €2,652 (-36.2%), from €7,331 to €4,680
- Profit (loss) carried forward -€22,830
down €22,830, from €96 to -€22,734
- Reserves -€15,860
down €15,860 (-35.7%), from €44,410 to €28,550
- Trade debts -€5,591
down €5,591 (-88.3%), from €6,330 to €739
- Tax, wage and social debts -€3,329
down €3,329 (-42.8%), from €7,787 to €4,458
of which Remuneration and social security: -€3,934
- Other debts -€854
down €854 (-74.2%), from €1,150 to €297
- Gross operating margin -€44,581
down €44,581 (-53.4%), from €83,438 to €38,857
- Other operating charges +€23,629
up €23,629 (+4842.1%), from €488 to €24,117
- Staff costs -€17,953
down €17,953 (-25.7%), from €69,904 to €51,951
- Depreciation -€2,943
down €2,943 (-73.6%), from €4,000 to €1,057
- Taxes -€1,822
no longer reported in 2025 (was €1,822)
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 | €72,173 | €23,709 | -€48,465 | -67.2% |
| Fixed assets | 21/28 | €18,710 | €2,409 | -€16,301 | -87.1% |
| Tangible fixed assets | 22/27 | €15,710 | €2,409 | -€13,301 | -84.7% |
| Land and buildings | 22 | €6,526 | - | -€6,526 | |
| Plant, machinery and equipment | 23 | €4,543 | - | -€4,543 | |
| Furniture and vehicles | 24 | €1,212 | €2,409 | +€1,197 | +98.7% |
| Other tangible fixed assets | 26 | €3,428 | - | -€3,428 | |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €53,464 | €21,300 | -€32,164 | -60.2% |
| Stocks and contracts in progress | 3 | €7,583 | - | -€7,583 | |
| Stocks | 30/36 | €7,583 | - | -€7,583 | |
| Amounts receivable within one year | 40/41 | €7,331 | €4,680 | -€2,652 | -36.2% |
| Trade receivables | 40 | €7,331 | €4,680 | -€2,652 | -36.2% |
| Cash at bank and in hand | 54/58 | €38,517 | €16,620 | -€21,897 | -56.8% |
| Deferred charges and accrued income | 490/1 | €33 | - | -€33 | |
| Total equity and liabilities | 10/49 | €72,173 | €23,709 | -€48,465 | -67.2% |
| Equity | 10/15 | €56,906 | €18,216 | -€38,690 | -68.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,410 | €28,550 | -€15,860 | -35.7% |
| Distributable reserves | 133 | €44,410 | €28,550 | -€15,860 | -35.7% |
| Profit (loss) carried forward | 14 | €96 | -€22,734 | -€22,830 | |
| Amounts payable | 17/49 | €15,268 | €5,493 | -€9,774 | -64.0% |
| Amounts payable within one year | 42/48 | €15,268 | €5,493 | -€9,774 | -64.0% |
| Trade debts | 44 | €6,330 | €739 | -€5,591 | -88.3% |
| Suppliers | 440/4 | €6,330 | €739 | -€5,591 | -88.3% |
| Taxes, remuneration and social security | 45 | €7,787 | €4,458 | -€3,329 | -42.8% |
| Taxes | 450/3 | €2,329 | €2,934 | +€605 | +26.0% |
| Remuneration and social security | 454/9 | €5,459 | €1,524 | -€3,934 | -72.1% |
| Other amounts payable | 47/48 | €1,150 | €297 | -€854 | -74.2% |
| Remuneration, social security and pensions | 62 | €69,904 | €51,951 | -€17,953 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €1,057 | -€2,943 | -73.6% |
| Other operating charges | 640/8 | €488 | €24,117 | +€23,629 | +4842.1% |
| Gross operating margin | 9900 | €83,438 | €38,857 | -€44,581 | -53.4% |
| Operating profit (loss) | 9901 | €9,046 | -€38,269 | -€47,315 | |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €525 | €422 | -€103 | -19.6% |
| Recurring financial charges | 65 | €525 | €422 | -€103 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €8,537 | -€38,690 | -€47,227 | |
| Income taxes | 67/77 | €1,822 | - | -€1,822 | |
| Profit (loss) for the period | 9904 | €6,715 | -€38,690 | -€45,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,715 | -€38,690 | -€45,405 |
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 11 October 2026 via checked.be.