EUPHORIA BEHEER: 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.
EUPHORIA BEHEER
Largest movements
- Financial fixed assets +€13,500
up €13,500 (+16.5%), from €81,700 to €95,200
- Cash -€1,038
down €1,038 (-38.3%), from €2,709 to €1,671
mainly Investment in fixed assets (net) (-€13,500) and Accrued charges and deferred income (-€1,019)
- Other debts +€8,000
new in 2025: €8,000
- Profit (loss) carried forward +€3,516
up €3,516 (+15.6%), from €22,515 to €26,031
- Tax, wage and social debts +€1,401
up €1,401 (+39.6%), from €3,534 to €4,934
- Accrued charges and deferred income -€1,019
down €1,019 (-27.6%), from €3,687 to €2,668
- Gross operating margin -€8,969
down €8,969 (-62.0%), from €14,473 to €5,504
- Taxes -€2,133
down €2,133 (-60.4%), from €3,534 to €1,401
- Financial charges -€196
down €196 (-76.6%), from €256 to €60
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 | €84,541 | €97,028 | +€12,487 | +14.8% |
| Fixed assets | 21/28 | €81,700 | €95,200 | +€13,500 | +16.5% |
| Financial fixed assets | 28 | €81,700 | €95,200 | +€13,500 | +16.5% |
| Current assets | 29/58 | €2,841 | €1,828 | -€1,013 | -35.6% |
| Cash at bank and in hand | 54/58 | €2,709 | €1,671 | -€1,038 | -38.3% |
| Deferred charges and accrued income | 490/1 | €132 | €157 | +€25 | +19.1% |
| Total equity and liabilities | 10/49 | €84,541 | €97,028 | +€12,487 | +14.8% |
| Equity | 10/15 | €77,265 | €80,781 | +€3,516 | +4.6% |
| Contributions | 10/11 | €54,750 | €54,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,515 | €26,031 | +€3,516 | +15.6% |
| Amounts payable | 17/49 | €7,276 | €16,248 | +€8,972 | +123% |
| Amounts payable within one year | 42/48 | €3,589 | €13,579 | +€9,991 | +278% |
| Trade debts | 44 | €55 | €645 | +€590 | +1,069% |
| Suppliers | 440/4 | €55 | €645 | +€590 | +1,069% |
| Taxes, remuneration and social security | 45 | €3,534 | €4,934 | +€1,401 | +39.6% |
| Taxes | 450/3 | €3,534 | €4,934 | +€1,401 | +39.6% |
| Other amounts payable | 47/48 | - | €8,000 | +€8,000 | |
| Accrued charges and deferred income | 492/3 | €3,687 | €2,668 | -€1,019 | -27.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €14,473 | €5,504 | -€8,969 | -62.0% |
| Operating profit (loss) | 9901 | €13,960 | €4,976 | -€8,984 | -64.4% |
| Financial charges | 65/66B | €256 | €60 | -€196 | -76.6% |
| Recurring financial charges | 65 | €256 | €60 | -€196 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €13,704 | €4,916 | -€8,788 | -64.1% |
| Income taxes | 67/77 | €3,534 | €1,401 | -€2,133 | -60.4% |
| Profit (loss) for the period | 9904 | €10,170 | €3,516 | -€6,655 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,170 | €3,516 | -€6,655 | -65.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.