EURAUDIT: 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.
EURAUDIT
Largest movements
- Receivables within one year +€2,305
up €2,305 (+14.6%), from €15,746 to €18,051
of which Other amounts receivable: +€2,620
- Cash -€1,594
down €1,594 (-96.7%), from €1,648 to €54
mainly Current portion of long-term debt (-€4,691) and Receivables within one year (-€2,305)
- Current portion of long-term debt -€4,691
no longer reported in 2025 (was €4,691)
- Other debts +€2,590
up €2,590 (+1334.3%), from €194 to €2,784
- Profit (loss) carried forward +€2,347
up €2,347, from -€866 to €1,481
- Reserves +€648
up €648 (+6.0%), from €10,772 to €11,420
of which Non-distributable reserves: +€648
- Gross operating margin +€2,901
up €2,901 (+193.7%), from €1,497 to €4,398
- Write-downs -€1,500
no longer reported in 2025 (was €1,500)
- Financial charges -€312
down €312 (-65.6%), from €476 to €164
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 | €33,614 | €34,325 | +€711 | +2.1% |
| Fixed assets | 21/28 | €12,500 | €12,500 | = | 0.0% |
| Intangible fixed assets | 21 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €21,114 | €21,825 | +€711 | +3.4% |
| Amounts receivable within one year | 40/41 | €15,746 | €18,051 | +€2,305 | +14.6% |
| Trade receivables | 40 | €315 | - | -€315 | |
| Other amounts receivable | 41 | €15,431 | €18,051 | +€2,620 | +17.0% |
| Current investments | 50/53 | €3,720 | €3,720 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,648 | €54 | -€1,594 | -96.7% |
| Total equity and liabilities | 10/49 | €33,614 | €34,325 | +€711 | +2.1% |
| Equity | 10/15 | €28,506 | €31,501 | +€2,995 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,772 | €11,420 | +€648 | +6.0% |
| Non-distributable reserves | 130/1 | €3,072 | €3,720 | +€648 | +21.1% |
| Own shares acquired | 1312 | €3,072 | €3,720 | +€648 | +21.1% |
| Distributable reserves | 133 | €7,700 | €7,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€866 | €1,481 | +€2,347 | |
| Amounts payable | 17/49 | €5,108 | €2,824 | -€2,284 | -44.7% |
| Amounts payable within one year | 42/48 | €5,108 | €2,824 | -€2,284 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €4,691 | - | -€4,691 | |
| Trade debts | 44 | - | €40 | +€40 | |
| Suppliers | 440/4 | - | €40 | +€40 | |
| Taxes, remuneration and social security | 45 | €223 | - | -€223 | |
| Taxes | 450/3 | €223 | - | -€223 | |
| Other amounts payable | 47/48 | €194 | €2,784 | +€2,590 | +1334.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,500 | - | -€1,500 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,497 | €4,398 | +€2,901 | +193.7% |
| Operating profit (loss) | 9901 | -€390 | €3,998 | +€4,388 | |
| Financial charges | 65/66B | €476 | €164 | -€312 | -65.6% |
| Recurring financial charges | 65 | €476 | €164 | -€312 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€866 | €3,835 | +€4,701 | |
| Profit (loss) for the period | 9904 | -€866 | €3,835 | +€4,701 | |
| Profit (loss) for the period to be appropriated | 9905 | -€866 | €3,835 | +€4,701 |
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 10 October 2026 via checked.be.