EUROCAF: 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.
EUROCAF
Largest movements
- Cash +€60,956
up €60,956 (+200%), from €30,482 to €91,438
mainly Depreciation (+€45,000) and Net result for the year (+€15,956)
- Tangible fixed assets -€45,000
down €45,000 (-89.4%), from €50,326 to €5,326
of which Furniture and vehicles: -€45,000
- Profit (loss) carried forward +€14,096
up €14,096 (+18.9%), from €74,608 to €88,704
- Reserves +€1,860
new in 2025: €1,860
- Gross operating margin +€52,385
up €52,385 (+218%), from €24,034 to €76,419
- Depreciation +€45,000
new in 2025: €45,000
- Staff costs +€1,997
up €1,997 (+14.9%), from €13,416 to €15,413
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 | €80,808 | €96,764 | +€15,956 | +19.7% |
| Fixed assets | 21/28 | €50,326 | €5,326 | -€45,000 | -89.4% |
| Tangible fixed assets | 22/27 | €50,326 | €5,326 | -€45,000 | -89.4% |
| Plant, machinery and equipment | 23 | €3,003 | €3,003 | = | 0.0% |
| Furniture and vehicles | 24 | €47,323 | €2,323 | -€45,000 | -95.1% |
| Current assets | 29/58 | €30,482 | €91,438 | +€60,956 | +200% |
| Cash at bank and in hand | 54/58 | €30,482 | €91,438 | +€60,956 | +200% |
| Total equity and liabilities | 10/49 | €80,808 | €96,764 | +€15,956 | +19.7% |
| Equity | 10/15 | €80,808 | €96,764 | +€15,956 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €74,608 | €88,704 | +€14,096 | +18.9% |
| Remuneration, social security and pensions | 62 | €13,416 | €15,413 | +€1,997 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | €340 | - | -€340 | |
| Gross operating margin | 9900 | €24,034 | €76,419 | +€52,385 | +218% |
| Operating profit (loss) | 9901 | €10,278 | €16,006 | +€5,728 | +55.7% |
| Financial charges | 65/66B | - | €51 | +€51 | |
| Recurring financial charges | 65 | - | €51 | +€51 | |
| Profit (loss) for the period before taxes | 9903 | €10,278 | €15,956 | +€5,677 | +55.2% |
| Profit (loss) for the period | 9904 | €10,278 | €15,956 | +€5,677 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,278 | €15,956 | +€5,677 | +55.2% |
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 19 October 2026 via checked.be.