EURIVAL: 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.
EURIVAL
Largest movements
- Cash -€32,910
down €32,910 (-100.0%), from €32,913 to €3
- Deferred charges and accrued income +€21,496
new in 2025: €21,496
- Tangible fixed assets -€13,832
down €13,832 (-31.7%), from €43,620 to €29,788
- Receivables within one year -€6,385
down €6,385 (-44.0%), from €14,497 to €8,112
- Profit (loss) carried forward -€36,173
down €36,173 (-65.4%), from €55,310 to €19,137
- Debts within one year +€4,542
up €4,542 (+16.4%), from €27,715 to €32,256
of which Other debts: +€31,558
- Purchases and services +€13,373
new in 2025: €13,373
- Gross operating margin +€7,790
up €7,790 (+57.9%), from -€13,463 to -€5,673
- Turnover -€3,028
down €3,028 (-28.2%), from €10,728 to €7,701
- Other operating charges +€350
new in 2025: €350
- Depreciation -€260
down €260 (-6.7%), from €3,860 to €3,600
From the 2020 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,080 | €59,449 | -€31,631 | -34.7% |
| Fixed assets | 21/28 | €43,670 | €29,838 | -€13,832 | -31.7% |
| Tangible fixed assets | 22/27 | €43,620 | €29,788 | -€13,832 | -31.7% |
| Land and buildings | 22 | - | €28,994 | +€28,994 | |
| Furniture and vehicles | 24 | - | €794 | +€794 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €47,409 | €29,611 | -€17,799 | -37.5% |
| Amounts receivable within one year | 40/41 | €14,497 | €8,112 | -€6,385 | -44.0% |
| Other amounts receivable | 41 | - | €8,112 | +€8,112 | |
| Cash at bank and in hand | 54/58 | €32,913 | €3 | -€32,910 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €21,496 | +€21,496 | |
| Total equity and liabilities | 10/49 | €91,080 | €59,449 | -€31,631 | -34.7% |
| Equity | 10/15 | €63,365 | €27,192 | -€36,173 | -57.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,550 | +€18,550 | |
| Uncalled capital | 101 | - | €12,350 | +€12,350 | |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,855 | +€1,855 | |
| Legal reserve | 130 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €55,310 | €19,137 | -€36,173 | -65.4% |
| Amounts payable | 17/49 | €27,715 | €32,256 | +€4,542 | +16.4% |
| Amounts payable within one year | 42/48 | €27,715 | €32,256 | +€4,542 | +16.4% |
| Financial debts | 43 | - | €687 | +€687 | |
| Credit institutions | 430/8 | - | €687 | +€687 | |
| Trade debts | 44 | €15,444 | €12 | -€15,432 | -99.9% |
| Bills of exchange payable | 441 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | - | €31,558 | +€31,558 | |
| Turnover | 70 | €10,728 | €7,701 | -€3,028 | -28.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,373 | +€13,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,860 | €3,600 | -€260 | -6.7% |
| Other operating charges | 640/8 | - | €350 | +€350 | |
| Gross operating margin | 9900 | -€13,463 | -€5,673 | +€7,790 | +57.9% |
| Operating profit (loss) | 9901 | -€17,993 | -€9,623 | +€8,370 | +46.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | €31 | €1 | -€30 | -97.4% |
| Financial charges | 65/66B | - | €122 | +€122 | |
| Recurring financial charges | 65 | €48 | €122 | +€74 | +155% |
| Profit (loss) for the period before taxes | 9903 | -€18,010 | -€9,744 | +€8,266 | +45.9% |
| Income taxes | 67/77 | -€28 | €0 | +€28 | |
| Profit (loss) for the period | 9904 | -€17,982 | -€9,744 | +€8,238 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,982 | -€9,744 | +€8,238 | +45.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2020 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.