EUROBAR: 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.
EUROBAR
Largest movements
- Cash -€31,410
down €31,410 (-37.3%), from €84,099 to €52,689
mainly Contributions, distributions and other (-€35,939) and Investment in fixed assets (net) (-€21,847)
- Receivables within one year +€21,480
up €21,480 (+688%), from €3,122 to €24,602
of which Trade receivables: +€12,382
- Tangible fixed assets +€10,183
up €10,183 (+26.9%), from €37,891 to €48,074
of which Furniture and vehicles: +€19,959
- Trade debts +€13,570
up €13,570 (+360%), from €3,774 to €17,345
- Accrued charges and deferred income -€9,989
down €9,989 (-23.5%), from €42,501 to €32,512
- Other debts -€8,234
down €8,234 (-18.3%), from €45,000 to €36,766
- Tax, wage and social debts +€4,814
up €4,814 (+44.7%), from €10,769 to €15,583
of which Taxes: +€5,813
- Gross operating margin +€20,496
up €20,496 (+38.0%), from €53,933 to €74,430
- Taxes +€5,925
up €5,925 (+97.1%), from €6,100 to €12,025
- Staff costs -€5,069
down €5,069 (-60.7%), from €8,353 to €3,284
- Financial charges +€3,632
up €3,632 (+380%), from €955 to €4,587
- Depreciation +€3,060
up €3,060 (+35.6%), from €8,604 to €11,664
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 | €129,248 | €129,409 | +€161 | +0.1% |
| Fixed assets | 21/28 | €37,891 | €48,074 | +€10,183 | +26.9% |
| Tangible fixed assets | 22/27 | €37,891 | €48,074 | +€10,183 | +26.9% |
| Plant, machinery and equipment | 23 | €21,382 | €16,368 | -€5,015 | -23.5% |
| Furniture and vehicles | 24 | €2,594 | €22,553 | +€19,959 | +769% |
| Other tangible fixed assets | 26 | €13,915 | €9,153 | -€4,762 | -34.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €91,356 | €81,335 | -€10,022 | -11.0% |
| Stocks and contracts in progress | 3 | €2,313 | €2,010 | -€303 | -13.1% |
| Stocks | 30/36 | €2,313 | €2,010 | -€303 | -13.1% |
| Amounts receivable within one year | 40/41 | €3,122 | €24,602 | +€21,480 | +688% |
| Trade receivables | 40 | €410 | €12,792 | +€12,382 | +3,021% |
| Other amounts receivable | 41 | €2,712 | €11,811 | +€9,099 | +335% |
| Cash at bank and in hand | 54/58 | €84,099 | €52,689 | -€31,410 | -37.3% |
| Deferred charges and accrued income | 490/1 | €1,822 | €2,033 | +€211 | +11.6% |
| Total equity and liabilities | 10/49 | €129,248 | €129,409 | +€161 | +0.1% |
| Equity | 10/15 | €27,203 | €27,203 | = | 0.0% |
| Contributions | 10/11 | €6,550 | €6,550 | = | 0.0% |
| Reserves | 13 | €20,653 | €20,653 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,653 | €20,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €102,044 | €102,205 | +€161 | +0.2% |
| Amounts payable within one year | 42/48 | €59,543 | €69,693 | +€10,150 | +17.0% |
| Trade debts | 44 | €3,774 | €17,345 | +€13,570 | +360% |
| Suppliers | 440/4 | €3,774 | €17,345 | +€13,570 | +360% |
| Taxes, remuneration and social security | 45 | €10,769 | €15,583 | +€4,814 | +44.7% |
| Taxes | 450/3 | €9,535 | €15,348 | +€5,813 | +61.0% |
| Remuneration and social security | 454/9 | €1,234 | €235 | -€999 | -81.0% |
| Other amounts payable | 47/48 | €45,000 | €36,766 | -€8,234 | -18.3% |
| Accrued charges and deferred income | 492/3 | €42,501 | €32,512 | -€9,989 | -23.5% |
| Remuneration, social security and pensions | 62 | €8,353 | €3,284 | -€5,069 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,604 | €11,664 | +€3,060 | +35.6% |
| Other operating charges | 640/8 | €10,235 | €7,673 | -€2,562 | -25.0% |
| Gross operating margin | 9900 | €53,933 | €74,430 | +€20,496 | +38.0% |
| Operating profit (loss) | 9901 | €26,740 | €51,808 | +€25,068 | +93.7% |
| Financial income | 75/76B | €242 | €743 | +€501 | +208% |
| Recurring financial income | 75 | €242 | €743 | +€501 | +208% |
| Financial charges | 65/66B | €955 | €4,587 | +€3,632 | +380% |
| Recurring financial charges | 65 | €955 | €4,587 | +€3,632 | +380% |
| Profit (loss) for the period before taxes | 9903 | €26,027 | €47,964 | +€21,937 | +84.3% |
| Income taxes | 67/77 | €6,100 | €12,025 | +€5,925 | +97.1% |
| Profit (loss) for the period | 9904 | €19,927 | €35,939 | +€16,012 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,927 | €35,939 | +€16,012 | +80.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.