EUROCHASSIS: 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.
EUROCHASSIS
Largest movements
- Cash -€25,328
down €25,328 (-19.2%), from €131,861 to €106,533
mainly Investment in fixed assets (net) (-€32,978) and Net result for the year (-€12,331)
- Profit (loss) carried forward +€19,753
no longer reported in 2025 (was -€19,753)
- Reserves -€16,353
down €16,353 (-7.0%), from €234,476 to €218,123
of which Distributable reserves: -€16,353
- Revaluation surpluses -€15,731
down €15,731 (-2.6%), from €600,880 to €585,148
- Tax, wage and social debts -€11,609
down €11,609 (-64.1%), from €18,117 to €6,508
- Gross operating margin +€12,812
up €12,812 (+157%), from €8,159 to €20,971
- Depreciation +€4,176
up €4,176 (+19.5%), from €21,452 to €25,628
- Taxes +€1,279
up €1,279 (+297%), from €431 to €1,709
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 | €906,579 | €881,154 | -€25,425 | -2.8% |
| Fixed assets | 21/28 | €725,286 | €732,636 | +€7,350 | +1.0% |
| Tangible fixed assets | 22/27 | €725,286 | €732,636 | +€7,350 | +1.0% |
| Land and buildings | 22 | €712,378 | €692,364 | -€20,013 | -2.8% |
| Plant, machinery and equipment | 23 | €10,901 | €8,572 | -€2,329 | -21.4% |
| Furniture and vehicles | 24 | €2,007 | €31,699 | +€29,692 | +1,480% |
| Current assets | 29/58 | €181,293 | €148,518 | -€32,775 | -18.1% |
| Amounts receivable within one year | 40/41 | €47,561 | €39,816 | -€7,745 | -16.3% |
| Trade receivables | 40 | €47,408 | €39,664 | -€7,745 | -16.3% |
| Other amounts receivable | 41 | €153 | €153 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €131,861 | €106,533 | -€25,328 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,871 | €2,168 | +€297 | +15.9% |
| Total equity and liabilities | 10/49 | €906,579 | €881,154 | -€25,425 | -2.8% |
| Equity | 10/15 | €877,103 | €864,772 | -€12,331 | -1.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €600,880 | €585,148 | -€15,731 | -2.6% |
| Reserves | 13 | €234,476 | €218,123 | -€16,353 | -7.0% |
| Non-distributable reserves | 130/1 | €2,351 | €2,351 | = | 0.0% |
| Legal reserve | 130 | €2,351 | €2,351 | = | 0.0% |
| Distributable reserves | 133 | €232,125 | €215,772 | -€16,353 | -7.0% |
| Profit (loss) carried forward | 14 | -€19,753 | - | +€19,753 | |
| Amounts payable | 17/49 | €29,476 | €16,382 | -€13,094 | -44.4% |
| Amounts payable within one year | 42/48 | €29,476 | €16,382 | -€13,094 | -44.4% |
| Trade debts | 44 | €5,841 | €4,893 | -€948 | -16.2% |
| Suppliers | 440/4 | €5,841 | €4,893 | -€948 | -16.2% |
| Taxes, remuneration and social security | 45 | €18,117 | €6,508 | -€11,609 | -64.1% |
| Taxes | 450/3 | €18,117 | €6,508 | -€11,609 | -64.1% |
| Other amounts payable | 47/48 | €5,518 | €4,981 | -€536 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,452 | €25,628 | +€4,176 | +19.5% |
| Other operating charges | 640/8 | €1,653 | €1,539 | -€114 | -6.9% |
| Gross operating margin | 9900 | €8,159 | €20,971 | +€12,812 | +157% |
| Operating profit (loss) | 9901 | -€14,946 | -€6,196 | +€8,750 | +58.5% |
| Financial charges | 65/66B | €4,376 | €4,426 | +€50 | +1.1% |
| Recurring financial charges | 65 | €4,376 | €4,426 | +€50 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,322 | -€10,622 | +€8,700 | +45.0% |
| Income taxes | 67/77 | €431 | €1,709 | +€1,279 | +297% |
| Profit (loss) for the period | 9904 | -€19,753 | -€12,331 | +€7,421 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,753 | -€12,331 | +€7,421 | +37.6% |
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 18 October 2026 via checked.be.