EUPHOBERIA: 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.
EUPHOBERIA
Largest movements
- Cash +€38,950
up €38,950 (+127%), from €30,752 to €69,702
mainly Trade debts (+€62,382) and Tax, wage and social debts (+€25,005)
- Deferred charges and accrued income +€27,183
up €27,183, from €0 to €27,183
- Tangible fixed assets -€4,856
down €4,856 (-26.1%), from €18,604 to €13,748
of which Furniture and vehicles: -€5,010
- Receivables within one year -€4,629
down €4,629 (-4.5%), from €102,100 to €97,471
of which Other amounts receivable: -€12,535
- Trade debts +€62,382
up €62,382 (+304%), from €20,490 to €82,872
- Accrued charges and deferred income -€34,250
down €34,250 (-62.9%), from €54,483 to €20,233
- Tax, wage and social debts +€25,005
up €25,005 (+111%), from €22,487 to €47,492
of which Remuneration and social security: +€13,435
- Profit (loss) carried forward +€6,898
up €6,898 (+594%), from €1,160 to €8,058
- Staff costs +€29,479
up €29,479 (+128%), from €22,953 to €52,431
- Gross operating margin +€13,266
up €13,266 (+19.3%), from €68,893 to €82,159
- Other operating charges -€4,021
down €4,021 (-52.2%), from €7,710 to €3,689
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.
Derived cash bridge
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 | €291,956 | €348,604 | +€56,648 | +19.4% |
| Fixed assets | 21/28 | €159,104 | €154,248 | -€4,856 | -3.1% |
| Tangible fixed assets | 22/27 | €18,604 | €13,748 | -€4,856 | -26.1% |
| Land and buildings | 22 | €10,182 | €9,818 | -€364 | -3.6% |
| Plant, machinery and equipment | 23 | €1,349 | €1,867 | +€517 | +38.3% |
| Furniture and vehicles | 24 | €7,073 | €2,063 | -€5,010 | -70.8% |
| Financial fixed assets | 28 | €140,500 | €140,500 | = | 0.0% |
| Current assets | 29/58 | €132,852 | €194,356 | +€61,504 | +46.3% |
| Amounts receivable within one year | 40/41 | €102,100 | €97,471 | -€4,629 | -4.5% |
| Trade receivables | 40 | €62,490 | €70,396 | +€7,906 | +12.7% |
| Other amounts receivable | 41 | €39,610 | €27,075 | -€12,535 | -31.6% |
| Cash at bank and in hand | 54/58 | €30,752 | €69,702 | +€38,950 | +127% |
| Deferred charges and accrued income | 490/1 | €0 | €27,183 | +€27,183 | |
| Total equity and liabilities | 10/49 | €291,956 | €348,604 | +€56,648 | +19.4% |
| Equity | 10/15 | €191,110 | €198,007 | +€6,898 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,349 | €171,349 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,489 | €169,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,160 | €8,058 | +€6,898 | +594% |
| Amounts payable | 17/49 | €100,847 | €150,597 | +€49,750 | +49.3% |
| Amounts payable within one year | 42/48 | €46,363 | €130,364 | +€84,001 | +181% |
| Current portion of amounts payable after more than one year | 42 | €3,386 | €0 | -€3,386 | -100% |
| Trade debts | 44 | €20,490 | €82,872 | +€62,382 | +304% |
| Suppliers | 440/4 | €20,490 | €82,872 | +€62,382 | +304% |
| Taxes, remuneration and social security | 45 | €22,487 | €47,492 | +€25,005 | +111% |
| Taxes | 450/3 | €19,660 | €31,229 | +€11,569 | +58.8% |
| Remuneration and social security | 454/9 | €2,828 | €16,263 | +€13,435 | +475% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €54,483 | €20,233 | -€34,250 | -62.9% |
| Non-recurring operating income | 76A | €0 | €13,180 | +€13,180 | |
| Remuneration, social security and pensions | 62 | €22,953 | €52,431 | +€29,479 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,170 | €6,501 | +€331 | +5.4% |
| Other operating charges | 640/8 | €7,710 | €3,689 | -€4,021 | -52.2% |
| Gross operating margin | 9900 | €68,893 | €82,159 | +€13,266 | +19.3% |
| Operating profit (loss) | 9901 | €32,060 | €19,537 | -€12,523 | -39.1% |
| Financial income | 75/76B | €4,834 | €5,205 | +€370 | +7.7% |
| Recurring financial income | 75 | €4,834 | €5,205 | +€370 | +7.7% |
| Financial charges | 65/66B | €4,619 | €5,364 | +€746 | +16.1% |
| Recurring financial charges | 65 | €4,619 | €5,364 | +€746 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €32,276 | €19,378 | -€12,898 | -40.0% |
| Income taxes | 67/77 | €12,307 | €12,480 | +€173 | +1.4% |
| Profit (loss) for the period | 9904 | €19,969 | €6,898 | -€13,071 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,969 | €6,898 | -€13,071 | -65.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.