EURACCOUNT: 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.
EURACCOUNT
Largest movements
- Current investments -€176,345
no longer reported in 2025 (was €176,345)
- Receivables within one year -€147,930
down €147,930 (-17.8%), from €829,126 to €681,196
of which Other amounts receivable: -€141,173
- Cash +€74,108
new in 2025: €74,108
mainly Current investments (+€176,345) and Receivables within one year (+€147,930)
- Profit (loss) carried forward -€174,454
down €174,454 (-28.6%), from €610,687 to €436,232
- Trade debts -€118,442
down €118,442 (-45.3%), from €261,515 to €143,073
- Other debts +€84,829
up €84,829 (+118%), from €71,811 to €156,640
- Tax, wage and social debts -€41,736
no longer reported in 2025 (was €41,736)
of which Taxes: -€41,040
- Gross operating margin -€113,358
down €113,358, from €1,396 to -€111,962
- Staff costs -€62,809
down €62,809 (-99.6%), from €63,046 to €237
- Taxes +€41,230
up €41,230, from -€36,505 to €4,725
- Financial charges +€8,137
up €8,137 (+591%), from €1,378 to €9,515
- Depreciation -€2,989
down €2,989 (-90.2%), from €3,313 to €324
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 | €1,006,208 | €756,405 | -€249,803 | -24.8% |
| Fixed assets | 21/28 | €738 | €413 | -€324 | -44.0% |
| Tangible fixed assets | 22/27 | €738 | €413 | -€324 | -44.0% |
| Plant, machinery and equipment | 23 | €24 | - | -€24 | |
| Furniture and vehicles | 24 | €359 | €218 | -€140 | -39.1% |
| Leasing and similar rights | 25 | €355 | - | -€355 | |
| Other tangible fixed assets | 26 | - | €195 | +€195 | |
| Current assets | 29/58 | €1,005,470 | €755,992 | -€249,478 | -24.8% |
| Amounts receivable within one year | 40/41 | €829,126 | €681,196 | -€147,930 | -17.8% |
| Trade receivables | 40 | €515,801 | €509,043 | -€6,757 | -1.3% |
| Other amounts receivable | 41 | €313,325 | €172,153 | -€141,173 | -45.1% |
| Current investments | 50/53 | €176,345 | - | -€176,345 | |
| Cash at bank and in hand | 54/58 | - | €74,108 | +€74,108 | |
| Deferred charges and accrued income | 490/1 | - | €689 | +€689 | |
| Total equity and liabilities | 10/49 | €1,006,208 | €756,405 | -€249,803 | -24.8% |
| Equity | 10/15 | €631,147 | €456,692 | -€174,454 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €610,687 | €436,232 | -€174,454 | -28.6% |
| Amounts payable | 17/49 | €375,062 | €299,713 | -€75,348 | -20.1% |
| Amounts payable within one year | 42/48 | €375,062 | €299,713 | -€75,348 | -20.1% |
| Trade debts | 44 | €261,515 | €143,073 | -€118,442 | -45.3% |
| Suppliers | 440/4 | €261,515 | €143,073 | -€118,442 | -45.3% |
| Taxes, remuneration and social security | 45 | €41,736 | - | -€41,736 | |
| Taxes | 450/3 | €41,040 | - | -€41,040 | |
| Remuneration and social security | 454/9 | €696 | - | -€696 | |
| Other amounts payable | 47/48 | €71,811 | €156,640 | +€84,829 | +118% |
| Non-recurring operating income | 76A | €916 | - | -€916 | |
| Remuneration, social security and pensions | 62 | €63,046 | €237 | -€62,809 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,313 | €324 | -€2,989 | -90.2% |
| Other operating charges | 640/8 | €878 | €1,298 | +€420 | +47.8% |
| Non-recurring operating charges | 66A | €1,528 | €46,802 | +€45,274 | +2,963% |
| Gross operating margin | 9900 | €1,396 | -€111,962 | -€113,358 | |
| Operating profit (loss) | 9901 | -€67,369 | -€160,623 | -€93,254 | -138% |
| Financial income | 75/76B | €2,125 | €408 | -€1,717 | -80.8% |
| Recurring financial income | 75 | €2,125 | €408 | -€1,717 | -80.8% |
| Financial charges | 65/66B | €1,378 | €9,515 | +€8,137 | +591% |
| Recurring financial charges | 65 | €1,378 | €9,515 | +€8,137 | +591% |
| Profit (loss) for the period before taxes | 9903 | -€66,622 | -€169,730 | -€103,108 | -155% |
| Income taxes | 67/77 | -€36,505 | €4,725 | +€41,230 | |
| Profit (loss) for the period | 9904 | -€30,116 | -€174,454 | -€144,338 | -479% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,116 | -€174,454 | -€144,338 | -479% |
Source: filed annual accounts (NBB), financial years ended 15 September 2024 and 15 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.