EUODIA: 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.
EUODIA
Largest movements
- Receivables within one year +€11,630
up €11,630 (+196.7%), from €5,912 to €17,542
of which Trade receivables: +€11,630
- Cash -€4,025
down €4,025 (-80.8%), from €4,982 to €957
mainly Net result for the year (-€31,465) and Receivables within one year (-€11,630)
- Tangible fixed assets -€1,166
down €1,166 (-21.5%), from €5,421 to €4,255
of which Other tangible fixed assets: -€1,021
- Other debts +€37,417
up €37,417 (+54.5%), from €68,717 to €106,134
- Profit (loss) carried forward -€31,465
down €31,465 (-38.1%), from -€82,648 to -€114,113
- Trade debts +€1,737
up €1,737 (+66.5%), from €2,614 to €4,351
- Tax, wage and social debts -€1,187
down €1,187 (-16.9%), from €7,017 to €5,830
of which Taxes: -€1,199
- Gross operating margin -€21,032
down €21,032 (-265.9%), from -€7,911 to -€28,943
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,792 | €23,231 | +€6,439 | +38.3% |
| Fixed assets | 21/28 | €5,899 | €4,732 | -€1,166 | -19.8% |
| Tangible fixed assets | 22/27 | €5,421 | €4,255 | -€1,166 | -21.5% |
| Furniture and vehicles | 24 | €145 | €0 | -€145 | -100.0% |
| Other tangible fixed assets | 26 | €5,276 | €4,255 | -€1,021 | -19.4% |
| Financial fixed assets | 28 | €477 | €477 | = | 0.0% |
| Current assets | 29/58 | €10,893 | €18,499 | +€7,605 | +69.8% |
| Amounts receivable within one year | 40/41 | €5,912 | €17,542 | +€11,630 | +196.7% |
| Trade receivables | 40 | €5,912 | €17,542 | +€11,630 | +196.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,982 | €957 | -€4,025 | -80.8% |
| Total equity and liabilities | 10/49 | €16,792 | €23,231 | +€6,439 | +38.3% |
| Equity | 10/15 | -€61,648 | -€93,113 | -€31,465 | -51.0% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,648 | -€114,113 | -€31,465 | -38.1% |
| Amounts payable | 17/49 | €78,440 | €116,344 | +€37,904 | +48.3% |
| Amounts payable within one year | 42/48 | €78,440 | €116,344 | +€37,904 | +48.3% |
| Financial debts | 43 | €93 | €29 | -€63 | -68.2% |
| Credit institutions | 430/8 | €93 | €29 | -€63 | -68.2% |
| Trade debts | 44 | €2,614 | €4,351 | +€1,737 | +66.5% |
| Suppliers | 440/4 | €2,614 | €4,351 | +€1,737 | +66.5% |
| Taxes, remuneration and social security | 45 | €7,017 | €5,830 | -€1,187 | -16.9% |
| Taxes | 450/3 | €4,338 | €3,139 | -€1,199 | -27.6% |
| Remuneration and social security | 454/9 | €2,679 | €2,691 | +€12 | +0.5% |
| Other amounts payable | 47/48 | €68,717 | €106,134 | +€37,417 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €1,166 | -€190 | -14.0% |
| Other operating charges | 640/8 | €658 | €823 | +€165 | +25.0% |
| Gross operating margin | 9900 | -€7,911 | -€28,943 | -€21,032 | -265.9% |
| Operating profit (loss) | 9901 | -€9,926 | -€30,933 | -€21,007 | -211.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €169 | €210 | +€41 | +24.6% |
| Recurring financial charges | 65 | €169 | €210 | +€41 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,095 | -€31,143 | -€21,048 | -208.5% |
| Income taxes | 67/77 | €366 | €322 | -€44 | -12.1% |
| Profit (loss) for the period | 9904 | -€10,461 | -€31,465 | -€21,004 | -200.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,461 | -€31,465 | -€21,004 | -200.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.