EUROBATIME: 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.
EUROBATIME
Largest movements
- Receivables within one year -€12,581
down €12,581 (-34.9%), from €36,027 to €23,446
of which Trade receivables: -€9,779
- Financial fixed assets -€10,000
down €10,000 (-97.1%), from €10,302 to €302
- Tangible fixed assets -€7,926
down €7,926 (-1.9%), from €427,605 to €419,680
of which Furniture and vehicles: -€26,415
- Trade debts -€394,946
down €394,946 (-95.7%), from €412,738 to €17,792
- Debts after one year +€349,551
up €349,551 (+3,738%), from €9,351 to €358,902
- Current portion of long-term debt +€21,248
up €21,248 (+185%), from €11,497 to €32,745
- Profit (loss) carried forward -€11,034
new in 2025: -€11,034
- Other debts +€6,524
up €6,524 (+15.9%), from €41,068 to €47,592
- Depreciation -€49,214
down €49,214 (-74.1%), from €66,396 to €17,182
- Gross operating margin -€26,259
down €26,259 (-59.9%), from €43,805 to €17,546
- Financial charges +€11,195
up €11,195 (+205%), from €5,471 to €16,665
of which Financial charges: +€11,676
- Other operating charges -€1,100
down €1,100 (-47.2%), from €2,331 to €1,231
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 | €483,436 | €447,747 | -€35,690 | -7.4% |
| Fixed assets | 21/28 | €437,907 | €419,982 | -€17,926 | -4.1% |
| Tangible fixed assets | 22/27 | €427,605 | €419,680 | -€7,926 | -1.9% |
| Land and buildings | 22 | €359,308 | €350,581 | -€8,727 | -2.4% |
| Plant, machinery and equipment | 23 | €32,104 | €59,508 | +€27,404 | +85.4% |
| Furniture and vehicles | 24 | €35,116 | €8,702 | -€26,415 | -75.2% |
| Other tangible fixed assets | 26 | €1,076 | €889 | -€188 | -17.4% |
| Financial fixed assets | 28 | €10,302 | €302 | -€10,000 | -97.1% |
| Current assets | 29/58 | €45,529 | €27,765 | -€17,764 | -39.0% |
| Amounts receivable within one year | 40/41 | €36,027 | €23,446 | -€12,581 | -34.9% |
| Trade receivables | 40 | €32,679 | €22,900 | -€9,779 | -29.9% |
| Other amounts receivable | 41 | €3,348 | €546 | -€2,802 | -83.7% |
| Cash at bank and in hand | 54/58 | €7,275 | €3,031 | -€4,244 | -58.3% |
| Deferred charges and accrued income | 490/1 | €2,227 | €1,288 | -€939 | -42.2% |
| Total equity and liabilities | 10/49 | €483,436 | €447,747 | -€35,690 | -7.4% |
| Equity | 10/15 | €5,336 | -€11,034 | -€16,370 | |
| Reserves | 13 | €5,336 | - | -€5,336 | |
| Distributable reserves | 133 | €5,336 | - | -€5,336 | |
| Profit (loss) carried forward | 14 | - | -€11,034 | -€11,034 | |
| Amounts payable | 17/49 | €478,100 | €458,780 | -€19,320 | -4.0% |
| Amounts payable after more than one year | 17 | €9,351 | €358,902 | +€349,551 | +3,738% |
| Financial debts | 170/4 | €9,351 | €358,902 | +€349,551 | +3,738% |
| Amounts payable within one year | 42/48 | €468,749 | €99,878 | -€368,871 | -78.7% |
| Current portion of amounts payable after more than one year | 42 | €11,497 | €32,745 | +€21,248 | +185% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €412,738 | €17,792 | -€394,946 | -95.7% |
| Suppliers | 440/4 | €412,738 | €17,792 | -€394,946 | -95.7% |
| Taxes, remuneration and social security | 45 | €3,440 | €1,750 | -€1,690 | -49.1% |
| Taxes | 450/3 | €3,440 | €1,750 | -€1,690 | -49.1% |
| Other amounts payable | 47/48 | €41,068 | €47,592 | +€6,524 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,396 | €17,182 | -€49,214 | -74.1% |
| Other operating charges | 640/8 | €2,331 | €1,231 | -€1,100 | -47.2% |
| Non-recurring operating charges | 66A | - | €151 | +€151 | |
| Gross operating margin | 9900 | €43,805 | €17,546 | -€26,259 | -59.9% |
| Operating profit (loss) | 9901 | -€24,921 | -€1,017 | +€23,904 | +95.9% |
| Financial income | 75/76B | €908 | €1,312 | +€404 | +44.5% |
| Recurring financial income | 75 | €908 | €1,312 | +€404 | +44.5% |
| Financial charges | 65/66B | €5,471 | €16,665 | +€11,195 | +205% |
| Recurring financial charges | 65 | €4,989 | €16,665 | +€11,676 | +234% |
| Non-recurring financial charges | 66B | €482 | - | -€482 | |
| Profit (loss) for the period before taxes | 9903 | -€29,484 | -€16,370 | +€13,114 | +44.5% |
| Profit (loss) for the period | 9904 | -€29,484 | -€16,370 | +€13,114 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,484 | -€16,370 | +€13,114 | +44.5% |
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 30 October 2026 via checked.be.