EURASCA LEUVEN: 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.
EURASCA LEUVEN
Largest movements
- Intangible fixed assets +€19,066
up €19,066 (+794%), from €2,400 to €21,466
- Current investments -€14,586
down €14,586 (-11.7%), from €124,987 to €110,401
- Receivables within one year +€9,244
up €9,244 (+24.9%), from €37,162 to €46,406
of which Trade receivables: +€9,072
- Cash +€8,003
up €8,003 (+98.0%), from €8,169 to €16,172
mainly Net result for the year (+€22,412) and Current investments (+€14,586)
- Deferred charges and accrued income +€3,495
up €3,495 (+79.7%), from €4,385 to €7,880
- Profit (loss) carried forward +€22,412
up €22,412 (+38.2%), from €58,598 to €81,010
- Accrued charges and deferred income -€2,570
down €2,570 (-11.8%), from €21,690 to €19,120
- Trade debts +€2,553
up €2,553 (+58.2%), from €4,387 to €6,940
- Gross operating margin +€21,848
up €21,848 (+29.6%), from €73,706 to €95,554
- Financial income +€1,002
up €1,002 (+100%), from €1,000 to €2,002
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 | €194,149 | €218,521 | +€24,372 | +12.6% |
| Fixed assets | 21/28 | €19,446 | €37,662 | +€18,216 | +93.7% |
| Intangible fixed assets | 21 | €2,400 | €21,466 | +€19,066 | +794% |
| Tangible fixed assets | 22/27 | €2,795 | €1,945 | -€850 | -30.4% |
| Plant, machinery and equipment | 23 | €2,795 | €1,945 | -€850 | -30.4% |
| Financial fixed assets | 28 | €14,251 | €14,251 | = | 0.0% |
| Current assets | 29/58 | €174,703 | €180,858 | +€6,156 | +3.5% |
| Amounts receivable within one year | 40/41 | €37,162 | €46,406 | +€9,244 | +24.9% |
| Trade receivables | 40 | €37,162 | €46,234 | +€9,072 | +24.4% |
| Other amounts receivable | 41 | - | €172 | +€172 | |
| Current investments | 50/53 | €124,987 | €110,401 | -€14,586 | -11.7% |
| Cash at bank and in hand | 54/58 | €8,169 | €16,172 | +€8,003 | +98.0% |
| Deferred charges and accrued income | 490/1 | €4,385 | €7,880 | +€3,495 | +79.7% |
| Total equity and liabilities | 10/49 | €194,149 | €218,521 | +€24,372 | +12.6% |
| Equity | 10/15 | €156,010 | €178,422 | +€22,412 | +14.4% |
| Contributions | 10/11 | €91,953 | €91,953 | = | 0.0% |
| Reserves | 13 | €5,459 | €5,459 | = | 0.0% |
| Distributable reserves | 133 | €5,459 | €5,459 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,598 | €81,010 | +€22,412 | +38.2% |
| Amounts payable | 17/49 | €38,139 | €40,098 | +€1,959 | +5.1% |
| Amounts payable within one year | 42/48 | €16,449 | €20,978 | +€4,529 | +27.5% |
| Trade debts | 44 | €4,387 | €6,940 | +€2,553 | +58.2% |
| Suppliers | 440/4 | €4,387 | €6,940 | +€2,553 | +58.2% |
| Taxes, remuneration and social security | 45 | €12,062 | €14,038 | +€1,976 | +16.4% |
| Taxes | 450/3 | €2,959 | €4,019 | +€1,060 | +35.8% |
| Remuneration and social security | 454/9 | €9,103 | €10,019 | +€916 | +10.1% |
| Accrued charges and deferred income | 492/3 | €21,690 | €19,120 | -€2,570 | -11.8% |
| Remuneration, social security and pensions | 62 | €73,231 | €72,470 | -€761 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,487 | €1,784 | +€297 | +20.0% |
| Other operating charges | 640/8 | €426 | €400 | -€27 | -6.2% |
| Gross operating margin | 9900 | €73,706 | €95,554 | +€21,848 | +29.6% |
| Operating profit (loss) | 9901 | -€1,438 | €20,900 | +€22,338 | |
| Financial income | 75/76B | €1,000 | €2,002 | +€1,002 | +100% |
| Recurring financial income | 75 | €1,000 | €2,002 | +€1,002 | +100% |
| Financial charges | 65/66B | €323 | €490 | +€168 | +52.0% |
| Recurring financial charges | 65 | €323 | €490 | +€168 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | -€760 | €22,412 | +€23,173 | |
| Profit (loss) for the period | 9904 | -€760 | €22,412 | +€23,173 | |
| Profit (loss) for the period to be appropriated | 9905 | -€760 | €22,412 | +€23,173 |
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 1 November 2026 via checked.be.