EUROCOMPTA: what changed
Two fiscal 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.
EUROCOMPTA
Largest movements
- Cash -€32,567
down €32,567 (-19.6%), from €166,318 to €133,751
mainly Receivables within one year (-€26,740) and Tax, wage and social debts (-€18,222)
- Receivables within one year +€26,740
up €26,740 (+79.3%), from €33,740 to €60,480
of which Other amounts receivable: +€14,100
- Tangible fixed assets +€3,377
new in 2025: €3,377
- Reserves +€31,371
up €31,371 (+102.5%), from €30,594 to €61,965
- Tax, wage and social debts -€18,222
down €18,222 (-80.0%), from €22,781 to €4,559
of which Taxes: -€17,236
- Trade debts -€13,759
down €13,759 (-50.9%), from €27,008 to €13,249
of which Suppliers: -€10,230
- Gross operating margin -€7,546
down €7,546 (-10.7%), from €70,461 to €62,915
- Taxes -€5,440
down €5,440 (-28.6%), from €19,022 to €13,582
- Financial charges +€3,728
up €3,728 (+328.2%), from €1,136 to €4,864
- Other operating charges -€1,889
down €1,889 (-77.4%), from €2,440 to €551
- Depreciation +€1,327
new in 2025: €1,327
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.
Cash bridge derived
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 | €334,354 | €333,554 | -€800 | -0.2% |
| Fixed assets | 21/28 | €546 | €3,923 | +€3,377 | +618.5% |
| Tangible fixed assets | 22/27 | - | €3,377 | +€3,377 | |
| Furniture and vehicles | 24 | - | €3,377 | +€3,377 | |
| Financial fixed assets | 28 | €546 | €546 | = | 0.0% |
| Current assets | 29/58 | €333,808 | €329,631 | -€4,177 | -1.3% |
| Amounts receivable after more than one year | 29 | €130,680 | €130,680 | = | 0.0% |
| Trade receivables | 290 | €130,680 | €130,680 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,740 | €60,480 | +€26,740 | +79.3% |
| Trade receivables | 40 | €27,890 | €40,530 | +€12,640 | +45.3% |
| Other amounts receivable | 41 | €5,850 | €19,950 | +€14,100 | +241.0% |
| Cash at bank and in hand | 54/58 | €166,318 | €133,751 | -€32,567 | -19.6% |
| Deferred charges and accrued income | 490/1 | €3,070 | €4,720 | +€1,650 | +53.7% |
| Total equity and liabilities | 10/49 | €334,354 | €333,554 | -€800 | -0.2% |
| Equity | 10/15 | €280,242 | €311,613 | +€31,371 | +11.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,594 | €61,965 | +€31,371 | +102.5% |
| Distributable reserves | 133 | €30,594 | €61,965 | +€31,371 | +102.5% |
| Profit (loss) carried forward | 14 | €229,648 | €229,648 | = | 0.0% |
| Amounts payable | 17/49 | €54,112 | €21,941 | -€32,171 | -59.5% |
| Amounts payable within one year | 42/48 | €54,112 | €21,941 | -€32,171 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €3,192 | €3,015 | -€177 | -5.5% |
| Trade debts | 44 | €27,008 | €13,249 | -€13,759 | -50.9% |
| Suppliers | 440/4 | €23,479 | €13,249 | -€10,230 | -43.6% |
| Bills of exchange payable | 441 | €3,529 | - | -€3,529 | |
| Taxes, remuneration and social security | 45 | €22,781 | €4,559 | -€18,222 | -80.0% |
| Taxes | 450/3 | €21,795 | €4,559 | -€17,236 | -79.1% |
| Remuneration and social security | 454/9 | €986 | - | -€986 | |
| Other amounts payable | 47/48 | €1,131 | €1,118 | -€13 | -1.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,327 | +€1,327 | |
| Other operating charges | 640/8 | €2,440 | €551 | -€1,889 | -77.4% |
| Gross operating margin | 9900 | €70,461 | €62,915 | -€7,546 | -10.7% |
| Operating profit (loss) | 9901 | €68,021 | €61,037 | -€6,984 | -10.3% |
| Financial income | 75/76B | €872 | €545 | -€327 | -37.5% |
| Recurring financial income | 75 | €872 | €545 | -€327 | -37.5% |
| Financial charges | 65/66B | €1,136 | €4,864 | +€3,728 | +328.2% |
| Recurring financial charges | 65 | €1,136 | €4,864 | +€3,728 | +328.2% |
| Profit (loss) for the period before taxes | 9903 | €67,757 | €56,718 | -€11,039 | -16.3% |
| Income taxes | 67/77 | €19,022 | €13,582 | -€5,440 | -28.6% |
| Profit (loss) for the period | 9904 | €48,735 | €43,136 | -€5,599 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,735 | €43,136 | -€5,599 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.