EUROCOUNT: 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.
EUROCOUNT
Largest movements
- Receivables within one year -€53,387
down €53,387 (-42.8%), from €124,835 to €71,448
of which Trade receivables: -€40,604
- Tangible fixed assets +€14,712
up €14,712 (+52.1%), from €28,229 to €42,941
of which Furniture and vehicles: +€13,147
- Reserves -€74,286
down €74,286 (-29.6%), from €251,309 to €177,023
- Profit (loss) carried forward +€16,357
up €16,357 (+52.0%), from -€31,478 to -€15,120
- Debts after one year +€15,247
up €15,247 (+183%), from €8,332 to €23,579
- Current portion of long-term debt -€6,417
down €6,417 (-53.7%), from €11,945 to €5,528
- Tax, wage and social debts +€5,570
up €5,570 (+203%), from €2,749 to €8,319
- Depreciation -€5,622
down €5,622 (-55.0%), from €10,230 to €4,608
- Gross operating margin +€3,797
up €3,797 (+11.2%), from €34,011 to €37,808
- Taxes +€2,945
up €2,945 (+75.7%), from €3,888 to €6,832
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 | €246,407 | €203,970 | -€42,438 | -17.2% |
| Fixed assets | 21/28 | €34,729 | €47,441 | +€12,712 | +36.6% |
| Intangible fixed assets | 21 | €6,500 | €4,500 | -€2,000 | -30.8% |
| Tangible fixed assets | 22/27 | €28,229 | €42,941 | +€14,712 | +52.1% |
| Plant, machinery and equipment | 23 | - | €1,565 | +€1,565 | |
| Furniture and vehicles | 24 | €28,229 | €41,376 | +€13,147 | +46.6% |
| Current assets | 29/58 | €211,678 | €156,529 | -€55,150 | -26.1% |
| Amounts receivable within one year | 40/41 | €124,835 | €71,448 | -€53,387 | -42.8% |
| Trade receivables | 40 | €52,250 | €11,646 | -€40,604 | -77.7% |
| Other amounts receivable | 41 | €72,585 | €59,802 | -€12,783 | -17.6% |
| Cash at bank and in hand | 54/58 | €86,373 | €84,881 | -€1,493 | -1.7% |
| Deferred charges and accrued income | 490/1 | €470 | €200 | -€270 | -57.5% |
| Total equity and liabilities | 10/49 | €246,407 | €203,970 | -€42,438 | -17.2% |
| Equity | 10/15 | €220,081 | €162,152 | -€57,929 | -26.3% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €251,309 | €177,023 | -€74,286 | -29.6% |
| Distributable reserves | 133 | €251,309 | €177,023 | -€74,286 | -29.6% |
| Profit (loss) carried forward | 14 | -€31,478 | -€15,120 | +€16,357 | +52.0% |
| Amounts payable | 17/49 | €26,326 | €41,817 | +€15,491 | +58.8% |
| Amounts payable after more than one year | 17 | €8,332 | €23,579 | +€15,247 | +183% |
| Financial debts | 170/4 | €8,332 | €23,579 | +€15,247 | +183% |
| Amounts payable within one year | 42/48 | €17,994 | €18,239 | +€245 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €11,945 | €5,528 | -€6,417 | -53.7% |
| Trade debts | 44 | €3,300 | €4,392 | +€1,092 | +33.1% |
| Suppliers | 440/4 | €3,300 | €4,392 | +€1,092 | +33.1% |
| Taxes, remuneration and social security | 45 | €2,749 | €8,319 | +€5,570 | +203% |
| Taxes | 450/3 | €2,749 | €8,319 | +€5,570 | +203% |
| Non-recurring operating income | 76A | €88 | - | -€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,230 | €4,608 | -€5,622 | -55.0% |
| Other operating charges | 640/8 | €277 | €520 | +€243 | +87.7% |
| Non-recurring operating charges | 66A | - | €7,198 | +€7,198 | |
| Gross operating margin | 9900 | €34,011 | €37,808 | +€3,797 | +11.2% |
| Operating profit (loss) | 9901 | €23,504 | €25,482 | +€1,978 | +8.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,451 | €2,292 | -€159 | -6.5% |
| Recurring financial charges | 65 | €2,451 | €2,292 | -€159 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €21,053 | €23,190 | +€2,136 | +10.1% |
| Income taxes | 67/77 | €3,888 | €6,832 | +€2,945 | +75.7% |
| Profit (loss) for the period | 9904 | €17,166 | €16,357 | -€808 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,166 | €16,357 | -€808 | -4.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.