EURASTRA: 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.
EURASTRA
Largest movements
- Cash -€2,546
down €2,546 (-100.0%), from €2,546 to €0
mainly Net result for the year (-€4,307) and Trade debts (-€327)
- Profit (loss) carried forward -€4,307
down €4,307 (-17.6%), from -€24,513 to -€28,820
- Depreciation -€632
down €632 (-100.0%), from €632 to €0
- Gross operating margin -€386
down €386 (-13.5%), from -€2,861 to -€3,247
- Financial income +€338
up €338 (+22.7%), from €1,487 to €1,825
- Other operating charges +€266
up €266 (+10.9%), from €2,431 to €2,697
- Financial charges +€64
up €64 (+51.9%), from €124 to €188
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 | €121,443 | €117,283 | -€4,160 | -3.4% |
| Fixed assets | 21/28 | €83,270 | €83,270 | = | 0.0% |
| Tangible fixed assets | 22/27 | €83,270 | €83,270 | = | 0.0% |
| Land and buildings | 22 | €83,270 | €83,270 | = | 0.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €38,173 | €34,013 | -€4,160 | -10.9% |
| Amounts receivable within one year | 40/41 | €33,187 | €32,187 | -€999 | -3.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €33,187 | €32,187 | -€999 | -3.0% |
| Cash at bank and in hand | 54/58 | €2,546 | €0 | -€2,546 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,440 | €1,825 | -€615 | -25.2% |
| Total equity and liabilities | 10/49 | €121,443 | €117,283 | -€4,160 | -3.4% |
| Equity | 10/15 | €119,551 | €115,244 | -€4,307 | -3.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €20,117 | €20,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €7,723 | €7,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,513 | -€28,820 | -€4,307 | -17.6% |
| Amounts payable | 17/49 | €1,891 | €2,038 | +€147 | +7.8% |
| Amounts payable within one year | 42/48 | €1,891 | €2,038 | +€147 | +7.8% |
| Financial debts | 43 | - | €474 | +€474 | |
| Credit institutions | 430/8 | - | €474 | +€474 | |
| Trade debts | 44 | €1,891 | €1,564 | -€327 | -17.3% |
| Suppliers | 440/4 | €1,891 | €1,564 | -€327 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €0 | -€632 | -100.0% |
| Other operating charges | 640/8 | €2,431 | €2,697 | +€266 | +10.9% |
| Gross operating margin | 9900 | -€2,861 | -€3,247 | -€386 | -13.5% |
| Operating profit (loss) | 9901 | -€5,924 | -€5,944 | -€20 | -0.3% |
| Financial income | 75/76B | €1,487 | €1,825 | +€338 | +22.7% |
| Recurring financial income | 75 | €1,487 | €1,825 | +€338 | +22.7% |
| Financial charges | 65/66B | €124 | €188 | +€64 | +51.9% |
| Recurring financial charges | 65 | €124 | €188 | +€64 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,560 | -€4,307 | +€253 | +5.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,560 | -€4,307 | +€253 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,560 | -€4,307 | +€253 | +5.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.