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.
EUROBIS
Largest movements
- Receivables within one year +€71,618
up €71,618 (+316,333%), from €23 to €71,641
of which Trade receivables: +€66,630
- Tangible fixed assets -€19,869
down €19,869 (-20.2%), from €98,366 to €78,497
- Reserves -€528,950
down €528,950 (-30.9%), from €1.7m to €1.2m
of which Distributable reserves: -€550,000
- Debts after one year +€502,186
up €502,186 (+2,398%), from €20,942 to €523,128
of which Other amounts payable: +€441,509
- Tax, wage and social debts +€64,111
up €64,111 (+88.5%), from €72,437 to €136,548
of which Taxes: +€61,558
- Gross operating margin -€58,834
down €58,834 (-52.4%), from €112,258 to €53,424
- Taxes -€25,095
down €25,095 (-77.2%), from €32,490 to €7,395
- Depreciation +€18,891
up €18,891 (+1,933%), from €977 to €19,869
- Financial charges +€3,668
up €3,668 (+877%), from €418 to €4,086
- Financial income +€1,816
up €1,816 (+734%), from €247 to €2,063
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 | €1,922,733 | €1,975,335 | +€52,601 | +2.7% |
| Fixed assets | 21/28 | €1,918,269 | €1,898,400 | -€19,869 | -1.0% |
| Tangible fixed assets | 22/27 | €98,366 | €78,497 | -€19,869 | -20.2% |
| Furniture and vehicles | 24 | €98,366 | €78,497 | -€19,869 | -20.2% |
| Financial fixed assets | 28 | €1,819,902 | €1,819,902 | = | 0.0% |
| Current assets | 29/58 | €4,465 | €76,935 | +€72,470 | +1,623% |
| Amounts receivable within one year | 40/41 | €23 | €71,641 | +€71,618 | +316,333% |
| Trade receivables | 40 | - | €66,630 | +€66,630 | |
| Other amounts receivable | 41 | €23 | €5,011 | +€4,988 | +22,031% |
| Cash at bank and in hand | 54/58 | €2,348 | €957 | -€1,391 | -59.2% |
| Deferred charges and accrued income | 490/1 | €2,094 | €4,337 | +€2,243 | +107% |
| Total equity and liabilities | 10/49 | €1,922,733 | €1,975,335 | +€52,601 | +2.7% |
| Equity | 10/15 | €1,803,010 | €1,275,598 | -€527,412 | -29.3% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €1,711,550 | €1,182,600 | -€528,950 | -30.9% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Distributable reserves | 133 | €1,600,000 | €1,050,000 | -€550,000 | -34.4% |
| Profit (loss) carried forward | 14 | €28,460 | €29,998 | +€1,538 | +5.4% |
| Amounts payable | 17/49 | €119,723 | €699,737 | +€580,014 | +484% |
| Amounts payable after more than one year | 17 | €20,942 | €523,128 | +€502,186 | +2,398% |
| Financial debts | 170/4 | - | €60,677 | +€60,677 | |
| Other amounts payable | 178/9 | €20,942 | €462,451 | +€441,509 | +2,108% |
| Amounts payable within one year | 42/48 | €98,781 | €176,609 | +€77,827 | +78.8% |
| Current portion of amounts payable after more than one year | 42 | - | €18,551 | +€18,551 | |
| Trade debts | 44 | €26,344 | €21,510 | -€4,834 | -18.4% |
| Suppliers | 440/4 | €26,344 | €21,510 | -€4,834 | -18.4% |
| Taxes, remuneration and social security | 45 | €72,437 | €136,548 | +€64,111 | +88.5% |
| Taxes | 450/3 | €53,211 | €114,768 | +€61,558 | +116% |
| Remuneration and social security | 454/9 | €19,226 | €21,779 | +€2,553 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €19,869 | +€18,891 | +1,933% |
| Other operating charges | 640/8 | €1,521 | €1,549 | +€29 | +1.9% |
| Gross operating margin | 9900 | €112,258 | €53,424 | -€58,834 | -52.4% |
| Operating profit (loss) | 9901 | €109,760 | €32,006 | -€77,754 | -70.8% |
| Financial income | 75/76B | €247 | €2,063 | +€1,816 | +734% |
| Recurring financial income | 75 | €247 | €2,063 | +€1,816 | +734% |
| Financial charges | 65/66B | €418 | €4,086 | +€3,668 | +877% |
| Recurring financial charges | 65 | €418 | €4,086 | +€3,668 | +877% |
| Profit (loss) for the period before taxes | 9903 | €109,590 | €29,983 | -€79,607 | -72.6% |
| Income taxes | 67/77 | €32,490 | €7,395 | -€25,095 | -77.2% |
| Profit (loss) for the period | 9904 | €77,100 | €22,588 | -€54,512 | -70.7% |
| Transfer to tax-exempt reserves | 689 | €21,050 | €21,050 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,050 | €1,538 | -€54,512 | -97.3% |
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 29 October 2026 via checked.be.