EUGENIA: 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.
EUGENIA
Largest movements
- Receivables within one year -€2,915
down €2,915 (-100.0%), from €2,915 to €0
- Cash -€2,360
down €2,360 (-4.2%), from €56,089 to €53,728
mainly Trade debts (-€7,322) and Tax, wage and social debts (-€5,487)
- Tangible fixed assets +€715
up €715 (+28.3%), from €2,525 to €3,240
of which Furniture and vehicles: +€1,075
- Trade debts -€7,322
down €7,322 (-90.0%), from €8,140 to €818
- Tax, wage and social debts -€5,487
down €5,487 (-39.9%), from €13,763 to €8,276
of which Remuneration and social security: -€4,767
- Other debts +€4,717
up €4,717 (+695.7%), from €678 to €5,395
- Reserves +€3,815
up €3,815 (+17.6%), from €21,663 to €25,478
- Gross operating margin -€17,459
down €17,459 (-50.9%), from €34,292 to €16,833
- Staff costs -€15,181
down €15,181 (-66.3%), from €22,903 to €7,722
- Depreciation -€1,071
down €1,071 (-50.9%), from €2,105 to €1,034
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 | €63,594 | €59,317 | -€4,277 | -6.7% |
| Fixed assets | 21/28 | €2,575 | €3,290 | +€715 | +27.8% |
| Tangible fixed assets | 22/27 | €2,525 | €3,240 | +€715 | +28.3% |
| Plant, machinery and equipment | 23 | €719 | €359 | -€359 | -50.0% |
| Furniture and vehicles | 24 | €1,806 | €2,881 | +€1,075 | +59.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €61,018 | €56,026 | -€4,992 | -8.2% |
| Amounts receivable within one year | 40/41 | €2,915 | €0 | -€2,915 | -100.0% |
| Other amounts receivable | 41 | €2,915 | €0 | -€2,915 | -100.0% |
| Cash at bank and in hand | 54/58 | €56,089 | €53,728 | -€2,360 | -4.2% |
| Deferred charges and accrued income | 490/1 | €2,015 | €2,298 | +€283 | +14.1% |
| Total equity and liabilities | 10/49 | €63,594 | €59,317 | -€4,277 | -6.7% |
| Equity | 10/15 | €40,263 | €44,078 | +€3,815 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,663 | €25,478 | +€3,815 | +17.6% |
| Distributable reserves | 133 | €21,663 | €25,478 | +€3,815 | +17.6% |
| Amounts payable | 17/49 | €23,331 | €15,239 | -€8,092 | -34.7% |
| Amounts payable within one year | 42/48 | €22,581 | €14,489 | -€8,092 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €8,140 | €818 | -€7,322 | -90.0% |
| Suppliers | 440/4 | €8,140 | €818 | -€7,322 | -90.0% |
| Taxes, remuneration and social security | 45 | €13,763 | €8,276 | -€5,487 | -39.9% |
| Taxes | 450/3 | €8,997 | €8,276 | -€721 | -8.0% |
| Remuneration and social security | 454/9 | €4,767 | €0 | -€4,767 | -100.0% |
| Other amounts payable | 47/48 | €678 | €5,395 | +€4,717 | +695.7% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €22,903 | €7,722 | -€15,181 | -66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,105 | €1,034 | -€1,071 | -50.9% |
| Other operating charges | 640/8 | €1,299 | €1,295 | -€4 | -0.3% |
| Gross operating margin | 9900 | €34,292 | €16,833 | -€17,459 | -50.9% |
| Operating profit (loss) | 9901 | €7,985 | €6,782 | -€1,202 | -15.1% |
| Financial income | 75/76B | €402 | €445 | +€43 | +10.7% |
| Recurring financial income | 75 | €402 | €445 | +€43 | +10.7% |
| Financial charges | 65/66B | €1,168 | €933 | -€236 | -20.2% |
| Recurring financial charges | 65 | €1,168 | €933 | -€236 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €7,218 | €6,294 | -€924 | -12.8% |
| Income taxes | 67/77 | €2,205 | €2,479 | +€274 | +12.4% |
| Profit (loss) for the period | 9904 | €5,013 | €3,815 | -€1,197 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,013 | €3,815 | -€1,197 | -23.9% |
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 5 October 2026 via checked.be.