EUROBEACH: 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.
EUROBEACH
Largest movements
- Tangible fixed assets -€9,091
down €9,091 (-2.7%), from €331,818 to €322,727
- Receivables within one year +€5,763
up €5,763 (+122%), from €4,721 to €10,484
of which Trade receivables: +€5,763
- Cash +€3,589
up €3,589 (+9,728%), from €37 to €3,625
mainly Net result for the year (+€27,655) and Depreciation (+€9,091)
- Debts after one year -€34,961
down €34,961 (-62.5%), from €55,905 to €20,944
- Reserves +€27,655
up €27,655 (+25.5%), from €108,360 to €136,014
of which Distributable reserves: +€27,655
- Trade debts +€5,020
up €5,020 (+317%), from €1,581 to €6,601
- Accrued charges and deferred income +€4,636
up €4,636, from €0 to €4,636
- Other debts -€3,428
down €3,428 (-2.9%), from €118,512 to €115,084
- Gross operating margin +€12,003
up €12,003 (+27.3%), from €44,012 to €56,015
- Taxes +€3,799
up €3,799 (+61.3%), from €6,196 to €9,995
- Financial charges -€1,126
down €1,126 (-28.5%), from €3,943 to €2,817
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 | €336,762 | €336,837 | +€74 | 0.0% |
| Fixed assets | 21/28 | €331,818 | €322,727 | -€9,091 | -2.7% |
| Tangible fixed assets | 22/27 | €331,818 | €322,727 | -€9,091 | -2.7% |
| Land and buildings | 22 | €331,818 | €322,727 | -€9,091 | -2.7% |
| Current assets | 29/58 | €4,944 | €14,109 | +€9,165 | +185% |
| Amounts receivable within one year | 40/41 | €4,721 | €10,484 | +€5,763 | +122% |
| Trade receivables | 40 | €4,721 | €10,484 | +€5,763 | +122% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37 | €3,625 | +€3,589 | +9,728% |
| Deferred charges and accrued income | 490/1 | €186 | €0 | -€186 | -100% |
| Total equity and liabilities | 10/49 | €336,762 | €336,837 | +€74 | 0.0% |
| Equity | 10/15 | €120,760 | €148,414 | +€27,655 | +22.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,360 | €136,014 | +€27,655 | +25.5% |
| 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 | €106,500 | €134,154 | +€27,655 | +26.0% |
| Amounts payable | 17/49 | €216,003 | €188,422 | -€27,580 | -12.8% |
| Amounts payable after more than one year | 17 | €55,905 | €20,944 | -€34,961 | -62.5% |
| Financial debts | 170/4 | €55,905 | €20,944 | -€34,961 | -62.5% |
| Amounts payable within one year | 42/48 | €160,097 | €162,842 | +€2,745 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €33,804 | €34,961 | +€1,157 | +3.4% |
| Trade debts | 44 | €1,581 | €6,601 | +€5,020 | +317% |
| Suppliers | 440/4 | €1,581 | €6,601 | +€5,020 | +317% |
| Taxes, remuneration and social security | 45 | €6,200 | €6,195 | -€5 | -0.1% |
| Taxes | 450/3 | €6,200 | €6,195 | -€5 | -0.1% |
| Other amounts payable | 47/48 | €118,512 | €115,084 | -€3,428 | -2.9% |
| Accrued charges and deferred income | 492/3 | €0 | €4,636 | +€4,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,091 | €9,091 | = | 0.0% |
| Other operating charges | 640/8 | €6,249 | €6,457 | +€208 | +3.3% |
| Non-recurring operating charges | 66A | €1,995 | €0 | -€1,995 | -100% |
| Gross operating margin | 9900 | €44,012 | €56,015 | +€12,003 | +27.3% |
| Operating profit (loss) | 9901 | €26,677 | €40,467 | +€13,790 | +51.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,943 | €2,817 | -€1,126 | -28.5% |
| Recurring financial charges | 65 | €3,943 | €2,817 | -€1,126 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €22,734 | €37,650 | +€14,916 | +65.6% |
| Income taxes | 67/77 | €6,196 | €9,995 | +€3,799 | +61.3% |
| Profit (loss) for the period | 9904 | €16,538 | €27,655 | +€11,116 | +67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,538 | €27,655 | +€11,116 | +67.2% |
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 22 October 2026 via checked.be.