Euris: 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.
Euris
Largest movements
- Tangible fixed assets +€38,060
up €38,060 (+90.7%), from €41,949 to €80,009
- Cash -€3,621
down €3,621 (-13.1%), from €27,635 to €24,014
mainly Investment in fixed assets (net) (-€50,716) and Net result for the year (-€13,025)
- Deferred charges and accrued income +€2,238
up €2,238 (+103.9%), from €2,153 to €4,391
- Debts after one year +€27,570
up €27,570 (+41.3%), from €66,823 to €94,394
- Accrued charges and deferred income +€24,400
up €24,400 (+16266386.7%), from €0 to €24,400
- Profit (loss) carried forward -€13,025
down €13,025 (-72.9%), from -€17,879 to -€30,905
- Trade debts -€2,268
down €2,268 (-96.9%), from €2,341 to €73
- Gross operating margin -€6,374
down €6,374 (-97.0%), from €6,572 to €198
- Depreciation +€4,716
up €4,716 (+59.4%), from €7,940 to €12,656
- Financial income -€3,081
no longer reported in 2025 (was €3,081)
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 | €71,737 | €108,413 | +€36,677 | +51.1% |
| Fixed assets | 21/28 | €41,949 | €80,009 | +€38,060 | +90.7% |
| Tangible fixed assets | 22/27 | €41,949 | €80,009 | +€38,060 | +90.7% |
| Other tangible fixed assets | 26 | €41,949 | €80,009 | +€38,060 | +90.7% |
| Current assets | 29/58 | €29,788 | €28,404 | -€1,383 | -4.6% |
| Cash at bank and in hand | 54/58 | €27,635 | €24,014 | -€3,621 | -13.1% |
| Deferred charges and accrued income | 490/1 | €2,153 | €4,391 | +€2,238 | +103.9% |
| Total equity and liabilities | 10/49 | €71,737 | €108,413 | +€36,677 | +51.1% |
| Equity | 10/15 | €2,572 | -€10,453 | -€13,025 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,879 | -€30,905 | -€13,025 | -72.9% |
| Amounts payable | 17/49 | €69,165 | €118,867 | +€49,702 | +71.9% |
| Amounts payable after more than one year | 17 | €66,823 | €94,394 | +€27,570 | +41.3% |
| Financial debts | 170/4 | €66,823 | €94,394 | +€27,570 | +41.3% |
| Amounts payable within one year | 42/48 | €2,341 | €73 | -€2,268 | -96.9% |
| Trade debts | 44 | €2,341 | €73 | -€2,268 | -96.9% |
| Suppliers | 440/4 | €2,341 | €73 | -€2,268 | -96.9% |
| Accrued charges and deferred income | 492/3 | €0 | €24,400 | +€24,400 | +16266386.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,940 | €12,656 | +€4,716 | +59.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,572 | €198 | -€6,374 | -97.0% |
| Operating profit (loss) | 9901 | -€1,755 | -€12,858 | -€11,103 | -632.6% |
| Financial income | 75/76B | €3,081 | - | -€3,081 | |
| Recurring financial income | 75 | €3,081 | - | -€3,081 | |
| Financial charges | 65/66B | €180 | €167 | -€13 | -7.4% |
| Recurring financial charges | 65 | €180 | €167 | -€13 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €1,146 | -€13,025 | -€14,171 | |
| Profit (loss) for the period | 9904 | €1,146 | -€13,025 | -€14,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,146 | -€13,025 | -€14,171 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.