EURKA: 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.
EURKA
Largest movements
- Tangible fixed assets +€14,404
up €14,404 (+2,955%), from €487 to €14,891
of which Plant, machinery and equipment: +€14,708
- Cash +€4,917
up €4,917 (+175%), from €2,809 to €7,726
mainly Other debts (+€8,373) and Net result for the year (+€5,786)
- Receivables within one year -€4,807
down €4,807 (-63.4%), from €7,576 to €2,769
of which Other amounts receivable: -€4,027
- Deferred charges and accrued income +€1,049
new in 2025: €1,049
- Other debts +€8,373
new in 2025: €8,373
- Reserves +€5,786
up €5,786 (+23.6%), from €24,551 to €30,337
of which Distributable reserves: +€5,786
- Tax, wage and social debts +€4,054
up €4,054 (+191%), from €2,127 to €6,180
- Short-term financial debts -€3,098
no longer reported in 2025 (was €3,098)
- Advances received +€1,401
new in 2025: €1,401
- Gross operating margin -€3,916
down €3,916 (-18.9%), from €20,701 to €16,785
- Depreciation +€1,129
up €1,129 (+205%), from €551 to €1,679
- Other operating charges +€993
up €993 (+17.7%), from €5,596 to €6,589
- Financial charges +€369
up €369 (+55.5%), from €664 to €1,033
- Taxes +€292
up €292 (+18.7%), from €1,564 to €1,856
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 | €54,205 | €70,075 | +€15,869 | +29.3% |
| Fixed assets | 21/28 | €487 | €14,891 | +€14,404 | +2,955% |
| Tangible fixed assets | 22/27 | €487 | €14,891 | +€14,404 | +2,955% |
| Plant, machinery and equipment | 23 | - | €14,708 | +€14,708 | |
| Furniture and vehicles | 24 | €487 | €183 | -€304 | -62.4% |
| Current assets | 29/58 | €53,718 | €55,183 | +€1,466 | +2.7% |
| Stocks and contracts in progress | 3 | €43,333 | €43,640 | +€307 | +0.7% |
| Stocks | 30/36 | €43,333 | €43,640 | +€307 | +0.7% |
| Amounts receivable within one year | 40/41 | €7,576 | €2,769 | -€4,807 | -63.4% |
| Trade receivables | 40 | €3,549 | €2,769 | -€780 | -22.0% |
| Other amounts receivable | 41 | €4,027 | - | -€4,027 | |
| Cash at bank and in hand | 54/58 | €2,809 | €7,726 | +€4,917 | +175% |
| Deferred charges and accrued income | 490/1 | - | €1,049 | +€1,049 | |
| Total equity and liabilities | 10/49 | €54,205 | €70,075 | +€15,869 | +29.3% |
| Equity | 10/15 | €43,143 | €48,929 | +€5,786 | +13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,551 | €30,337 | +€5,786 | +23.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,691 | €28,477 | +€5,786 | +25.5% |
| Amounts payable | 17/49 | €11,062 | €21,146 | +€10,083 | +91.2% |
| Amounts payable within one year | 42/48 | €11,062 | €21,146 | +€10,083 | +91.2% |
| Financial debts | 43 | €3,098 | - | -€3,098 | |
| Credit institutions | 430/8 | €3,098 | - | -€3,098 | |
| Trade debts | 44 | €5,838 | €5,191 | -€646 | -11.1% |
| Suppliers | 440/4 | €5,838 | €5,191 | -€646 | -11.1% |
| Advances received on contracts in progress | 46 | - | €1,401 | +€1,401 | |
| Taxes, remuneration and social security | 45 | €2,127 | €6,180 | +€4,054 | +191% |
| Taxes | 450/3 | €2,127 | €6,180 | +€4,054 | +191% |
| Other amounts payable | 47/48 | - | €8,373 | +€8,373 | |
| Non-recurring operating income | 76A | - | €1,158 | +€1,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €1,679 | +€1,129 | +205% |
| Other operating charges | 640/8 | €5,596 | €6,589 | +€993 | +17.7% |
| Gross operating margin | 9900 | €20,701 | €16,785 | -€3,916 | -18.9% |
| Operating profit (loss) | 9901 | €14,554 | €8,517 | -€6,037 | -41.5% |
| Financial income | 75/76B | €180 | €158 | -€23 | -12.5% |
| Recurring financial income | 75 | €180 | €158 | -€23 | -12.5% |
| Financial charges | 65/66B | €664 | €1,033 | +€369 | +55.5% |
| Recurring financial charges | 65 | €664 | €1,033 | +€369 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €14,070 | €7,642 | -€6,428 | -45.7% |
| Income taxes | 67/77 | €1,564 | €1,856 | +€292 | +18.7% |
| Profit (loss) for the period | 9904 | €12,506 | €5,786 | -€6,720 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,506 | €5,786 | -€6,720 | -53.7% |
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.