Eurekia: 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.
Eurekia
Largest movements
- Receivables within one year +€28,277
up €28,277 (+117%), from €24,086 to €52,362
of which Other amounts receivable: +€32,520
- Cash +€18,584
up €18,584 (+72.0%), from €25,812 to €44,397
mainly Net result for the year (+€44,929) and Depreciation (+€11,940)
- Tangible fixed assets -€4,790
down €4,790 (-2.6%), from €181,611 to €176,821
of which Land and buildings: -€4,367
- Reserves +€44,929
up €44,929 (+23.2%), from €193,953 to €238,881
of which Distributable reserves: +€44,929
- Provisions -€5,251
down €5,251 (-100%), from €5,251 to €0
- Provisions +€9,749
up €9,749 (+65.0%), from -€15,000 to -€5,251
- Gross operating margin -€5,667
down €5,667 (-7.5%), from €75,500 to €69,834
- Taxes -€4,195
down €4,195 (-19.3%), from €21,764 to €17,569
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 | €231,674 | €273,690 | +€42,015 | +18.1% |
| Fixed assets | 21/28 | €181,611 | €176,821 | -€4,790 | -2.6% |
| Tangible fixed assets | 22/27 | €181,611 | €176,821 | -€4,790 | -2.6% |
| Land and buildings | 22 | €181,029 | €176,662 | -€4,367 | -2.4% |
| Furniture and vehicles | 24 | €582 | €158 | -€424 | -72.8% |
| Current assets | 29/58 | €50,063 | €96,869 | +€46,806 | +93.5% |
| Amounts receivable within one year | 40/41 | €24,086 | €52,362 | +€28,277 | +117% |
| Trade receivables | 40 | €14,013 | €9,769 | -€4,244 | -30.3% |
| Other amounts receivable | 41 | €10,073 | €42,593 | +€32,520 | +323% |
| Cash at bank and in hand | 54/58 | €25,812 | €44,397 | +€18,584 | +72.0% |
| Deferred charges and accrued income | 490/1 | €165 | €110 | -€55 | -33.3% |
| Total equity and liabilities | 10/49 | €231,674 | €273,690 | +€42,015 | +18.1% |
| Equity | 10/15 | €206,353 | €251,281 | +€44,929 | +21.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €193,953 | €238,881 | +€44,929 | +23.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €193,953 | €238,881 | +€44,929 | +23.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €5,251 | €0 | -€5,251 | -100% |
| Provisions for liabilities and charges | 160/5 | €5,251 | €0 | -€5,251 | -100% |
| Pensions and similar obligations | 160 | €5,251 | €0 | -€5,251 | -100% |
| Amounts payable | 17/49 | €20,071 | €22,409 | +€2,338 | +11.6% |
| Amounts payable within one year | 42/48 | €18,857 | €22,409 | +€3,552 | +18.8% |
| Trade debts | 44 | €1,749 | €4,272 | +€2,523 | +144% |
| Suppliers | 440/4 | €1,749 | €4,272 | +€2,523 | +144% |
| Taxes, remuneration and social security | 45 | €17,108 | €18,137 | +€1,029 | +6.0% |
| Taxes | 450/3 | €17,108 | €18,137 | +€1,029 | +6.0% |
| Accrued charges and deferred income | 492/3 | €1,214 | €0 | -€1,214 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,192 | €11,940 | -€252 | -2.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,000 | -€5,251 | +€9,749 | +65.0% |
| Other operating charges | 640/8 | €995 | €618 | -€377 | -37.8% |
| Gross operating margin | 9900 | €75,500 | €69,834 | -€5,667 | -7.5% |
| Operating profit (loss) | 9901 | €77,314 | €62,526 | -€14,787 | -19.1% |
| Financial income | 75/76B | €77 | €129 | +€52 | +68.0% |
| Recurring financial income | 75 | €77 | €129 | +€52 | +68.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €87 | €158 | +€71 | +81.4% |
| Recurring financial charges | 65 | €87 | €158 | +€71 | +81.4% |
| Profit (loss) for the period before taxes | 9903 | €77,303 | €62,497 | -€14,806 | -19.2% |
| Income taxes | 67/77 | €21,764 | €17,569 | -€4,195 | -19.3% |
| Profit (loss) for the period | 9904 | €55,540 | €44,929 | -€10,611 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,540 | €44,929 | -€10,611 | -19.1% |
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 15 October 2026 via checked.be.