EURASPHALTE: what changed
Two fiscal 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.
EURASPHALTE
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+102.1%), from €1.7m to €3.4m
of which Trade receivables: +€1.7m
- Tangible fixed assets -€133,437
down €133,437 (-32.2%), from €414,164 to €280,727
- Cash +€126,155
up €126,155 (+16.1%), from €782,635 to €908,790
mainly Trade debts (+€1.8m) and Net result for the year (+€204,027)
- Trade debts +€1.8m
up €1.8m (+81.8%), from €2.1m to €3.9m
- Debts after one year -€109,045
down €109,045 (-23.6%), from €461,205 to €352,160
- Turnover +€8.7m
new in 2025: €8.7m
- Purchases and services +€8.3m
new in 2025: €8.3m
- Gross operating margin +€170,928
up €170,928 (+67.7%), from €252,401 to €423,329
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.
Cash bridge derived
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 | €3,004,467 | €4,697,703 | +€1.7m | +56.4% |
| Fixed assets | 21/28 | €428,741 | €294,011 | -€134,730 | -31.4% |
| Intangible fixed assets | 21 | €6,333 | - | -€6,333 | |
| Tangible fixed assets | 22/27 | €414,164 | €280,727 | -€133,437 | -32.2% |
| Leasing and similar rights | 25 | €414,164 | €280,727 | -€133,437 | -32.2% |
| Financial fixed assets | 28 | €8,244 | €13,284 | +€5,040 | +61.1% |
| Current assets | 29/58 | €2,575,726 | €4,403,692 | +€1.8m | +71.0% |
| Amounts receivable after more than one year | 29 | €892 | €892 | = | 0.0% |
| Other amounts receivable | 291 | €892 | €892 | = | 0.0% |
| Stocks and contracts in progress | 3 | €124,503 | €124,503 | = | 0.0% |
| Stocks | 30/36 | €124,503 | €124,503 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,666,752 | €3,368,564 | +€1.7m | +102.1% |
| Trade receivables | 40 | €1,595,590 | €3,282,075 | +€1.7m | +105.7% |
| Other amounts receivable | 41 | €71,162 | €86,489 | +€15,327 | +21.5% |
| Cash at bank and in hand | 54/58 | €782,635 | €908,790 | +€126,155 | +16.1% |
| Deferred charges and accrued income | 490/1 | €944 | €943 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €3,004,467 | €4,697,703 | +€1.7m | +56.4% |
| Equity | 10/15 | €218,611 | €262,638 | +€44,027 | +20.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,806 | €180,833 | +€44,027 | +32.2% |
| Amounts payable | 17/49 | €2,785,856 | €4,435,065 | +€1.6m | +59.2% |
| Amounts payable after more than one year | 17 | €461,205 | €352,160 | -€109,045 | -23.6% |
| Financial debts | 170/4 | €461,205 | €352,160 | -€109,045 | -23.6% |
| Amounts payable within one year | 42/48 | €2,324,651 | €4,082,905 | +€1.8m | +75.6% |
| Trade debts | 44 | €2,149,112 | €3,907,366 | +€1.8m | +81.8% |
| Suppliers | 440/4 | €2,149,112 | €3,907,366 | +€1.8m | +81.8% |
| Other amounts payable | 47/48 | €175,539 | €175,539 | = | 0.0% |
| Turnover | 70 | - | €8,746,979 | +€8.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,323,650 | +€8.3m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,821 | €139,770 | -€12,051 | -7.9% |
| Other operating charges | 640/8 | €85 | €86 | +€1 | +1.2% |
| Gross operating margin | 9900 | €252,401 | €423,329 | +€170,928 | +67.7% |
| Operating profit (loss) | 9901 | €100,495 | €283,473 | +€182,978 | +182.1% |
| Financial income | 75/76B | €8,115 | €1,134 | -€6,981 | -86.0% |
| Recurring financial income | 75 | €8,115 | €1,134 | -€6,981 | -86.0% |
| Financial charges | 65/66B | €4,166 | €3,422 | -€744 | -17.9% |
| Recurring financial charges | 65 | €4,166 | €3,422 | -€744 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €104,444 | €281,185 | +€176,741 | +169.2% |
| Income taxes | 67/77 | €391 | €77,158 | +€76,767 | +19633.5% |
| Profit (loss) for the period | 9904 | €104,053 | €204,027 | +€99,974 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,053 | €204,027 | +€99,974 | +96.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.