EUREKA-LUX: 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.
EUREKA-LUX
Largest movements
- Cash +€90,585
up €90,585 (+90.7%), from €99,877 to €190,462
mainly Receivables within one year (+€50,449) and Net result for the year (+€48,947)
- Receivables within one year -€50,449
down €50,449 (-69.8%), from €72,260 to €21,811
of which Trade receivables: -€50,449
- Deferred charges and accrued income -€10,992
no longer reported in 2025 (was €10,992)
- Tangible fixed assets -€6,958
down €6,958 (-23.5%), from €29,548 to €22,590
- Other debts +€26,735
up €26,735 (+51.1%), from €52,329 to €79,064
- Tax, wage and social debts -€10,942
down €10,942 (-25.4%), from €43,139 to €32,197
- Trade debts +€7,445
up €7,445 (+31,336%), from €24 to €7,469
- Gross operating margin -€15,132
down €15,132 (-17.0%), from €89,035 to €73,902
- Taxes -€2,530
down €2,530 (-14.4%), from €17,590 to €15,060
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 | €212,677 | €234,863 | +€22,186 | +10.4% |
| Fixed assets | 21/28 | €29,548 | €22,590 | -€6,958 | -23.5% |
| Tangible fixed assets | 22/27 | €29,548 | €22,590 | -€6,958 | -23.5% |
| Furniture and vehicles | 24 | €29,548 | €22,590 | -€6,958 | -23.5% |
| Current assets | 29/58 | €183,129 | €212,273 | +€29,144 | +15.9% |
| Amounts receivable within one year | 40/41 | €72,260 | €21,811 | -€50,449 | -69.8% |
| Trade receivables | 40 | €69,672 | €19,223 | -€50,449 | -72.4% |
| Other amounts receivable | 41 | €2,588 | €2,588 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €99,877 | €190,462 | +€90,585 | +90.7% |
| Deferred charges and accrued income | 490/1 | €10,992 | - | -€10,992 | |
| Total equity and liabilities | 10/49 | €212,677 | €234,863 | +€22,186 | +10.4% |
| Equity | 10/15 | €117,186 | €116,133 | -€1,053 | -0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €102,300 | €102,300 | = | 0.0% |
| Distributable reserves | 133 | €102,300 | €102,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,486 | €1,433 | -€1,053 | -42.3% |
| Amounts payable | 17/49 | €95,492 | €118,730 | +€23,238 | +24.3% |
| Amounts payable within one year | 42/48 | €95,492 | €118,730 | +€23,238 | +24.3% |
| Trade debts | 44 | €24 | €7,469 | +€7,445 | +31,336% |
| Suppliers | 440/4 | €24 | €7,469 | +€7,445 | +31,336% |
| Taxes, remuneration and social security | 45 | €43,139 | €32,197 | -€10,942 | -25.4% |
| Taxes | 450/3 | €43,139 | €32,197 | -€10,942 | -25.4% |
| Other amounts payable | 47/48 | €52,329 | €79,064 | +€26,735 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,119 | €8,520 | +€401 | +4.9% |
| Other operating charges | 640/8 | €1,050 | €1,168 | +€118 | +11.2% |
| Gross operating margin | 9900 | €89,035 | €73,902 | -€15,132 | -17.0% |
| Operating profit (loss) | 9901 | €79,865 | €64,215 | -€15,650 | -19.6% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €52 | €207 | +€155 | +298% |
| Recurring financial charges | 65 | €52 | €207 | +€155 | +298% |
| Profit (loss) for the period before taxes | 9903 | €79,819 | €64,008 | -€15,811 | -19.8% |
| Income taxes | 67/77 | €17,590 | €15,060 | -€2,530 | -14.4% |
| Profit (loss) for the period | 9904 | €62,229 | €48,947 | -€13,281 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,229 | €48,947 | -€13,281 | -21.3% |
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 21 October 2026 via checked.be.