EUPHIA: 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.
EUPHIA
Largest movements
- Cash -€580
down €580 (-41.4%), from €1,402 to €822
mainly Net result for the year (-€646)
- Profit (loss) carried forward -€646
down €646 (-0.1%), from -€575,901 to -€576,547
- Trade debts +€66
up €66 (+1.9%), from €3,438 to €3,504
- Gross operating margin -€534
down €534 (-837.5%), from -€64 to -€598
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 | €1,402 | €822 | -€580 | -41.4% |
| Current assets | 29/58 | €1,402 | €822 | -€580 | -41.4% |
| Cash at bank and in hand | 54/58 | €1,402 | €822 | -€580 | -41.4% |
| Total equity and liabilities | 10/49 | €1,402 | €822 | -€580 | -41.4% |
| Equity | 10/15 | -€25,901 | -€26,547 | -€646 | -2.5% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Capital | 10 | €550,000 | €550,000 | = | 0.0% |
| Issued capital | 100 | €550,000 | €550,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€575,901 | -€576,547 | -€646 | -0.1% |
| Amounts payable | 17/49 | €27,304 | €27,369 | +€66 | +0.2% |
| Amounts payable after more than one year | 17 | €7,481 | €7,481 | = | 0.0% |
| Financial debts | 170/4 | €7,481 | €7,481 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,823 | €19,888 | +€66 | +0.3% |
| Trade debts | 44 | €3,438 | €3,504 | +€66 | +1.9% |
| Suppliers | 440/4 | €3,438 | €3,504 | +€66 | +1.9% |
| Other amounts payable | 47/48 | €16,385 | €16,385 | = | 0.0% |
| Gross operating margin | 9900 | -€64 | -€598 | -€534 | -837.5% |
| Operating profit (loss) | 9901 | -€64 | -€598 | -€534 | -837.5% |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€110 | -€646 | -€536 | -485.8% |
| Profit (loss) for the period | 9904 | -€110 | -€646 | -€536 | -485.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€110 | -€646 | -€536 | -485.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.