EUROCEM: 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.
EUROCEM
Largest movements
- Receivables within one year +€21,423
up €21,423 (+1,528%), from €1,402 to €22,825
- Cash -€11,722
down €11,722 (-12.8%), from €91,370 to €79,648
mainly Receivables within one year (-€21,423) and Stocks and contracts (-€8,294)
- Stocks and contracts +€8,294
up €8,294 (+401%), from €2,067 to €10,361
- Profit (loss) carried forward +€7,373
up €7,373 (+41.6%), from -€17,716 to -€10,343
- Trade debts +€4,897
up €4,897 (+148%), from €3,302 to €8,199
- Tax, wage and social debts +€2,820
up €2,820 (+475%), from €593 to €3,413
- Other debts +€2,161
up €2,161 (+26.3%), from €8,217 to €10,378
- Gross operating margin +€14,719
up €14,719, from -€6,769 to €7,949
- Financial charges -€265
down €265 (-67.0%), from €395 to €130
- Financial income +€99
up €99 (+27.3%), from €363 to €463
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,624 | €113,874 | +€17,251 | +17.9% |
| Fixed assets | 21/28 | €1,462 | €1,039 | -€423 | -28.9% |
| Tangible fixed assets | 22/27 | €842 | €419 | -€423 | -50.2% |
| Furniture and vehicles | 24 | €842 | €419 | -€423 | -50.2% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €95,162 | €112,835 | +€17,674 | +18.6% |
| Stocks and contracts in progress | 3 | €2,067 | €10,361 | +€8,294 | +401% |
| Stocks | 30/36 | €2,067 | €10,361 | +€8,294 | +401% |
| Amounts receivable within one year | 40/41 | €1,402 | €22,825 | +€21,423 | +1,528% |
| Trade receivables | 40 | €1,402 | €22,825 | +€21,423 | +1,528% |
| Cash at bank and in hand | 54/58 | €91,370 | €79,648 | -€11,722 | -12.8% |
| Deferred charges and accrued income | 490/1 | €322 | €1 | -€321 | -99.7% |
| Total equity and liabilities | 10/49 | €96,624 | €113,874 | +€17,251 | +17.9% |
| Equity | 10/15 | €84,511 | €91,884 | +€7,373 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,627 | €83,627 | = | 0.0% |
| Distributable reserves | 133 | €83,627 | €83,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,716 | -€10,343 | +€7,373 | +41.6% |
| Amounts payable | 17/49 | €12,113 | €21,990 | +€9,878 | +81.5% |
| Amounts payable within one year | 42/48 | €12,113 | €21,990 | +€9,878 | +81.5% |
| Trade debts | 44 | €3,302 | €8,199 | +€4,897 | +148% |
| Suppliers | 440/4 | €3,302 | €8,199 | +€4,897 | +148% |
| Taxes, remuneration and social security | 45 | €593 | €3,413 | +€2,820 | +475% |
| Taxes | 450/3 | €593 | €3,413 | +€2,820 | +475% |
| Other amounts payable | 47/48 | €8,217 | €10,378 | +€2,161 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €423 | = | 0.0% |
| Other operating charges | 640/8 | €471 | €486 | +€15 | +3.1% |
| Gross operating margin | 9900 | -€6,769 | €7,949 | +€14,719 | |
| Operating profit (loss) | 9901 | -€7,663 | €7,041 | +€14,704 | |
| Financial income | 75/76B | €363 | €463 | +€99 | +27.3% |
| Recurring financial income | 75 | €363 | €463 | +€99 | +27.3% |
| Financial charges | 65/66B | €395 | €130 | -€265 | -67.0% |
| Recurring financial charges | 65 | €395 | €130 | -€265 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,695 | €7,373 | +€15,068 | |
| Profit (loss) for the period | 9904 | -€7,695 | €7,373 | +€15,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,695 | €7,373 | +€15,068 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.