EUROBIS: 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.
What changed
EUROBIS
NACE 46.360, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.4m-€359,806
Equity
€3.6m
2024 · €3.5m+€32,396
Cash
€344,683
2024 · €78,758+€265,925
Balance sheet total
€4.4m
2024 · €5.3m-€909,450
Largest movements
Assets
- Current investments -€1.1m
down €1.1m (-73.3%), from €1.5m to €400,000
- Receivables within one year +€275,449
up €275,449 (+64.5%), from €426,978 to €702,427
of which Trade receivables: +€297,983
- Cash +€265,925
up €265,925 (+338%), from €78,758 to €344,683
mainly Current investments (+€1.1m) and Net result for the year (+€1.0m)
- Stocks and contracts -€230,477
down €230,477 (-8.9%), from €2.6m to €2.4m
- Intangible fixed assets -€93,886
down €93,886 (-73.2%), from €128,196 to €34,310
Equity and liabilities
- Other debts -€703,359
down €703,359 (-58.1%), from €1.2m to €507,466
- Trade debts -€250,061
down €250,061 (-56.0%), from €446,514 to €196,453
Income statement
- Gross operating margin -€316,359
down €316,359 (-12.5%), from €2.5m to €2.2m
- Taxes -€44,978
down €44,978 (-10.3%), from €434,692 to €389,714
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.
Result 2024
€1.4m
Gross operating margin
-€316,359
Staff costs
-€22,864
Depreciation
+€1,919
Write-downs
+€15,722
Other operating charges
+€3,338
Other operating items
-€70,416
Financial income
-€16,859
Financial charges
+€7,513
Taxes
+€44,978
Deferred taxes and other
-€6,780
Result 2025
€1.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€257,177
Investment
+€1.0m
Financing
-€1.0m
Cash 2024
€78,758
From operations (derived)
+€257,177
Net result for the year
+€1.0m
Depreciation
+€180,880
Stocks and contracts
+€230,477
Receivables within one year
-€275,449
Deferred charges and accrued income
+€15,718
Provisions
+€6,780
Trade debts
-€250,061
Tax, wage and social debts
+€20,122
Other debts
-€703,359
Accrued charges and deferred income
-€328
Investment (derived)
+€1.0m
Investment in fixed assets (net)
-€76,252
Current investments
+€1.1m
Financing
-€1.0m
Debts after one year
-€15,000
Contributions, distributions and other
-€1.0m
Cash 2025
€344,683
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,322,674 | €4,413,224 | -€909,450 | -17.1% |
| Fixed assets | 21/28 | €676,451 | €571,823 | -€104,628 | -15.5% |
| Intangible fixed assets | 21 | €128,196 | €34,310 | -€93,886 | -73.2% |
| Tangible fixed assets | 22/27 | €548,256 | €537,513 | -€10,742 | -2.0% |
| Land and buildings | 22 | €452,887 | €437,064 | -€15,824 | -3.5% |
| Plant, machinery and equipment | 23 | €72,805 | €52,775 | -€20,031 | -27.5% |
| Furniture and vehicles | 24 | €22,563 | €47,675 | +€25,112 | +111% |
| Current assets | 29/58 | €4,646,222 | €3,841,400 | -€804,822 | -17.3% |
| Stocks and contracts in progress | 3 | €2,602,193 | €2,371,716 | -€230,477 | -8.9% |
| Stocks | 30/36 | €2,602,193 | €2,371,716 | -€230,477 | -8.9% |
| Amounts receivable within one year | 40/41 | €426,978 | €702,427 | +€275,449 | +64.5% |
| Trade receivables | 40 | €300,099 | €598,081 | +€297,983 | +99.3% |
| Other amounts receivable | 41 | €126,879 | €104,345 | -€22,534 | -17.8% |
| Current investments | 50/53 | €1,500,000 | €400,000 | -€1.1m | -73.3% |
| Cash at bank and in hand | 54/58 | €78,758 | €344,683 | +€265,925 | +338% |
| Deferred charges and accrued income | 490/1 | €38,293 | €22,575 | -€15,718 | -41.0% |
| Total equity and liabilities | 10/49 | €5,322,674 | €4,413,224 | -€909,450 | -17.1% |
| Equity | 10/15 | €3,531,670 | €3,564,066 | +€32,396 | +0.9% |
| Contributions | 10/11 | €39,700 | €39,700 | = | 0.0% |
| Reserves | 13 | €3,462,551 | €3,482,890 | +€20,339 | +0.6% |
| Tax-exempt reserves | 132 | - | €20,339 | +€20,339 | |
| Distributable reserves | 133 | €3,462,551 | €3,462,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,420 | €41,477 | +€12,057 | +41.0% |
| Provisions and deferred taxes | 16 | - | €6,780 | +€6,780 | |
| Deferred taxes | 168 | - | €6,780 | +€6,780 | |
| Amounts payable | 17/49 | €1,791,003 | €842,378 | -€948,626 | -53.0% |
| Amounts payable after more than one year | 17 | €81,250 | €66,250 | -€15,000 | -18.5% |
| Financial debts | 170/4 | €81,250 | €66,250 | -€15,000 | -18.5% |
| Amounts payable within one year | 42/48 | €1,709,232 | €775,934 | -€933,298 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €446,514 | €196,453 | -€250,061 | -56.0% |
| Suppliers | 440/4 | €446,514 | €196,453 | -€250,061 | -56.0% |
| Taxes, remuneration and social security | 45 | €36,893 | €57,015 | +€20,122 | +54.5% |
| Taxes | 450/3 | €320 | €18,453 | +€18,133 | +5,662% |
| Remuneration and social security | 454/9 | €36,573 | €38,562 | +€1,989 | +5.4% |
| Other amounts payable | 47/48 | €1,210,825 | €507,466 | -€703,359 | -58.1% |
| Accrued charges and deferred income | 492/3 | €522 | €194 | -€328 | -62.8% |
| Non-recurring operating income | 76A | €21,741 | €30,400 | +€8,659 | +39.8% |
| Remuneration, social security and pensions | 62 | €489,120 | €511,983 | +€22,864 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,800 | €180,880 | -€1,919 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,562 | €839 | -€15,722 | -94.9% |
| Other operating charges | 640/8 | €31,046 | €27,709 | -€3,338 | -10.8% |
| Non-recurring operating charges | 66A | €6,954 | €77,370 | +€70,416 | +1,013% |
| Gross operating margin | 9900 | €2,531,501 | €2,215,142 | -€316,359 | -12.5% |
| Operating profit (loss) | 9901 | €1,805,019 | €1,416,360 | -€388,659 | -21.5% |
| Financial income | 75/76B | €81,916 | €65,057 | -€16,859 | -20.6% |
| Recurring financial income | 75 | €81,916 | €65,057 | -€16,859 | -20.6% |
| Financial charges | 65/66B | €60,041 | €52,528 | -€7,513 | -12.5% |
| Recurring financial charges | 65 | €60,041 | €52,528 | -€7,513 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €1,826,894 | €1,428,889 | -€398,005 | -21.8% |
| Transfer from deferred taxes | 780 | - | €820 | +€820 | |
| Transfer to deferred taxes | 680 | - | €7,600 | +€7,600 | |
| Income taxes | 67/77 | €434,692 | €389,714 | -€44,978 | -10.3% |
| Profit (loss) for the period | 9904 | €1,392,202 | €1,032,396 | -€359,806 | -25.8% |
| Transfer from tax-exempt reserves | 789 | - | €2,461 | +€2,461 | |
| Transfer to tax-exempt reserves | 689 | - | €22,800 | +€22,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,392,202 | €1,012,057 | -€380,145 | -27.3% |
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 29 October 2026 via checked.be.