EUPTIQUE: 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.
EUPTIQUE
Largest movements
- Cash +€20,587
up €20,587 (+19.2%), from €107,204 to €127,791
mainly Net result for the year (+€114,527) and Other debts (+€45,000)
- Stocks and contracts +€5,719
up €5,719 (+6.8%), from €83,774 to €89,493
- Other debts +€45,000
up €45,000 (+64.1%), from €70,248 to €115,248
- Current portion of long-term debt -€25,535
down €25,535 (-66.8%), from €38,236 to €12,701
- Debts after one year +€11,440
up €11,440 (+53.5%), from €21,400 to €32,840
- Profit (loss) carried forward -€3,993
down €3,993 (-14.0%), from €28,559 to €24,566
- Gross operating margin +€54,543
up €54,543 (+20.4%), from €267,519 to €322,062
- Staff costs +€8,155
up €8,155 (+5.1%), from €161,292 to €169,447
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 | €342,898 | €370,815 | +€27,917 | +8.1% |
| Formation expenses | 20 | €8,809 | €6,559 | -€2,250 | -25.5% |
| Fixed assets | 21/28 | €101,857 | €104,843 | +€2,986 | +2.9% |
| Tangible fixed assets | 22/27 | €101,857 | €104,843 | +€2,986 | +2.9% |
| Plant, machinery and equipment | 23 | €17,455 | €14,727 | -€2,728 | -15.6% |
| Furniture and vehicles | 24 | €24,963 | €42,478 | +€17,514 | +70.2% |
| Other tangible fixed assets | 26 | €59,439 | €47,639 | -€11,800 | -19.9% |
| Current assets | 29/58 | €232,232 | €259,413 | +€27,181 | +11.7% |
| Stocks and contracts in progress | 3 | €83,774 | €89,493 | +€5,719 | +6.8% |
| Stocks | 30/36 | €83,774 | €89,493 | +€5,719 | +6.8% |
| Amounts receivable within one year | 40/41 | €256 | €599 | +€343 | +134% |
| Trade receivables | 40 | €12 | €599 | +€586 | +4,707% |
| Other amounts receivable | 41 | €244 | - | -€244 | |
| Current investments | 50/53 | €30,087 | €30,298 | +€211 | +0.7% |
| Cash at bank and in hand | 54/58 | €107,204 | €127,791 | +€20,587 | +19.2% |
| Deferred charges and accrued income | 490/1 | €10,911 | €11,231 | +€321 | +2.9% |
| Total equity and liabilities | 10/49 | €342,898 | €370,815 | +€27,917 | +8.1% |
| Equity | 10/15 | €56,059 | €52,066 | -€3,993 | -7.1% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,559 | €24,566 | -€3,993 | -14.0% |
| Amounts payable | 17/49 | €286,839 | €318,749 | +€31,910 | +11.1% |
| Amounts payable after more than one year | 17 | €21,400 | €32,840 | +€11,440 | +53.5% |
| Financial debts | 170/4 | €21,400 | €32,840 | +€11,440 | +53.5% |
| Amounts payable within one year | 42/48 | €265,439 | €285,909 | +€20,470 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €38,236 | €12,701 | -€25,535 | -66.8% |
| Trade debts | 44 | €117,767 | €116,750 | -€1,017 | -0.9% |
| Suppliers | 440/4 | €117,767 | €116,750 | -€1,017 | -0.9% |
| Taxes, remuneration and social security | 45 | €39,187 | €41,210 | +€2,022 | +5.2% |
| Taxes | 450/3 | €16,982 | €19,720 | +€2,739 | +16.1% |
| Remuneration and social security | 454/9 | €22,206 | €21,489 | -€716 | -3.2% |
| Other amounts payable | 47/48 | €70,248 | €115,248 | +€45,000 | +64.1% |
| Remuneration, social security and pensions | 62 | €161,292 | €169,447 | +€8,155 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,746 | €30,481 | +€735 | +2.5% |
| Other operating charges | 640/8 | €1,764 | €1,143 | -€621 | -35.2% |
| Gross operating margin | 9900 | €267,519 | €322,062 | +€54,543 | +20.4% |
| Operating profit (loss) | 9901 | €74,716 | €120,991 | +€46,274 | +61.9% |
| Financial income | 75/76B | €354 | €449 | +€95 | +26.9% |
| Recurring financial income | 75 | €354 | €449 | +€95 | +26.9% |
| Financial charges | 65/66B | €4,049 | €3,577 | -€472 | -11.7% |
| Recurring financial charges | 65 | €4,049 | €3,577 | -€472 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €71,021 | €117,863 | +€46,842 | +66.0% |
| Income taxes | 67/77 | €4,491 | €3,336 | -€1,156 | -25.7% |
| Profit (loss) for the period | 9904 | €66,530 | €114,527 | +€47,997 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,530 | €114,527 | +€47,997 | +72.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.