EUREKA P.D. & E.: 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 P.D. & E.
Largest movements
- Cash +€76,121
up €76,121 (+47.1%), from €161,595 to €237,716
mainly Other debts (+€61,212) and Net result for the year (+€54,604)
- Tangible fixed assets -€12,120
down €12,120 (-33.8%), from €35,904 to €23,784
of which Furniture and vehicles: -€11,434
- Receivables within one year -€6,429
down €6,429 (-31.8%), from €20,196 to €13,767
- Other debts +€61,212
up €61,212 (+466%), from €13,144 to €74,356
- Reserves -€13,330
down €13,330 (-3.6%), from €372,456 to €359,126
of which Distributable reserves: -€13,330
- Tax, wage and social debts +€10,156
up €10,156 (+103%), from €9,814 to €19,969
of which Taxes: +€10,156
- Gross operating margin +€8,982
up €8,982 (+11.3%), from €79,431 to €88,413
- Taxes +€1,341
up €1,341 (+6.1%), from €21,908 to €23,249
- Financial charges +€933
up €933 (+246%), from €380 to €1,313
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 | €414,223 | €473,159 | +€58,936 | +14.2% |
| Fixed assets | 21/28 | €35,904 | €23,784 | -€12,120 | -33.8% |
| Tangible fixed assets | 22/27 | €35,904 | €23,784 | -€12,120 | -33.8% |
| Plant, machinery and equipment | 23 | €3,482 | €2,796 | -€686 | -19.7% |
| Furniture and vehicles | 24 | €32,421 | €20,988 | -€11,434 | -35.3% |
| Current assets | 29/58 | €378,319 | €449,375 | +€71,056 | +18.8% |
| Amounts receivable within one year | 40/41 | €20,196 | €13,767 | -€6,429 | -31.8% |
| Trade receivables | 40 | €20,196 | €13,767 | -€6,429 | -31.8% |
| Current investments | 50/53 | €196,528 | €197,893 | +€1,365 | +0.7% |
| Cash at bank and in hand | 54/58 | €161,595 | €237,716 | +€76,121 | +47.1% |
| Total equity and liabilities | 10/49 | €414,223 | €473,159 | +€58,936 | +14.2% |
| Equity | 10/15 | €391,056 | €377,726 | -€13,330 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €372,456 | €359,126 | -€13,330 | -3.6% |
| Tax-exempt reserves | 132 | €278 | €278 | = | 0.0% |
| Distributable reserves | 133 | €372,178 | €358,848 | -€13,330 | -3.6% |
| Amounts payable | 17/49 | €23,167 | €95,433 | +€72,266 | +312% |
| Amounts payable within one year | 42/48 | €23,167 | €95,433 | +€72,266 | +312% |
| Trade debts | 44 | €210 | €1,108 | +€898 | +429% |
| Suppliers | 440/4 | €210 | €1,108 | +€898 | +429% |
| Taxes, remuneration and social security | 45 | €9,814 | €19,969 | +€10,156 | +103% |
| Taxes | 450/3 | €8,814 | €18,969 | +€10,156 | +115% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €13,144 | €74,356 | +€61,212 | +466% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,080 | €12,120 | +€40 | +0.3% |
| Other operating charges | 640/8 | €1,093 | €597 | -€496 | -45.4% |
| Gross operating margin | 9900 | €79,431 | €88,413 | +€8,982 | +11.3% |
| Operating profit (loss) | 9901 | €66,259 | €75,696 | +€9,437 | +14.2% |
| Financial income | 75/76B | €2,654 | €3,470 | +€817 | +30.8% |
| Recurring financial income | 75 | €2,654 | €3,470 | +€817 | +30.8% |
| Financial charges | 65/66B | €380 | €1,313 | +€933 | +246% |
| Recurring financial charges | 65 | €380 | €1,313 | +€933 | +246% |
| Profit (loss) for the period before taxes | 9903 | €68,533 | €77,853 | +€9,321 | +13.6% |
| Income taxes | 67/77 | €21,908 | €23,249 | +€1,341 | +6.1% |
| Profit (loss) for the period | 9904 | €46,625 | €54,604 | +€7,979 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,625 | €54,604 | +€7,979 | +17.1% |
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 13 October 2026 via checked.be.