EUROFIGEST: 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.
EUROFIGEST
Largest movements
- Cash +€191,542
up €191,542 (+35.9%), from €533,153 to €724,695
mainly Debts after one year (+€98,000) and Receivables within one year (+€82,812)
- Receivables within one year -€82,812
down €82,812 (-42.8%), from €193,348 to €110,535
of which Other amounts receivable: -€69,909
- Current investments -€60,000
down €60,000 (-15.0%), from €400,000 to €340,000
- Debts after one year +€98,000
up €98,000 (+11.5%), from €853,500 to €951,500
- Other debts -€60,228
down €60,228 (-95.3%), from €63,192 to €2,964
- Profit (loss) carried forward +€23,306
up €23,306 (+43.5%), from -€53,519 to -€30,214
- Trade debts -€15,085
down €15,085 (-12.4%), from €121,329 to €106,244
- Gross operating margin -€121,078
down €121,078 (-41.3%), from €293,433 to €172,355
- Write-downs +€35,098
up €35,098, from -€24,467 to €10,631
- Staff costs +€7,546
up €7,546 (+6.9%), from €108,736 to €116,282
- Taxes -€5,209
down €5,209 (-41.4%), from €12,583 to €7,374
- Financial income -€4,982
down €4,982 (-57.9%), from €8,602 to €3,620
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 | €1,138,554 | €1,180,711 | +€42,157 | +3.7% |
| Fixed assets | 21/28 | €9,631 | €4,520 | -€5,110 | -53.1% |
| Tangible fixed assets | 22/27 | €9,631 | €4,520 | -€5,110 | -53.1% |
| Furniture and vehicles | 24 | €8,231 | €3,820 | -€4,410 | -53.6% |
| Other tangible fixed assets | 26 | €1,400 | €700 | -€700 | -50.0% |
| Current assets | 29/58 | €1,128,923 | €1,176,191 | +€47,268 | +4.2% |
| Amounts receivable within one year | 40/41 | €193,348 | €110,535 | -€82,812 | -42.8% |
| Trade receivables | 40 | €106,509 | €93,606 | -€12,903 | -12.1% |
| Other amounts receivable | 41 | €86,838 | €16,929 | -€69,909 | -80.5% |
| Current investments | 50/53 | €400,000 | €340,000 | -€60,000 | -15.0% |
| Cash at bank and in hand | 54/58 | €533,153 | €724,695 | +€191,542 | +35.9% |
| Deferred charges and accrued income | 490/1 | €2,422 | €960 | -€1,462 | -60.4% |
| Total equity and liabilities | 10/49 | €1,138,554 | €1,180,711 | +€42,157 | +3.7% |
| Equity | 10/15 | -€19,419 | €3,886 | +€23,306 | |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,519 | -€30,214 | +€23,306 | +43.5% |
| Amounts payable | 17/49 | €1,157,973 | €1,176,825 | +€18,852 | +1.6% |
| Amounts payable after more than one year | 17 | €853,500 | €951,500 | +€98,000 | +11.5% |
| Other amounts payable | 178/9 | €853,500 | €951,500 | +€98,000 | +11.5% |
| Amounts payable within one year | 42/48 | €216,418 | €140,928 | -€75,489 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €20,958 | €20,958 | = | 0.0% |
| Trade debts | 44 | €121,329 | €106,244 | -€15,085 | -12.4% |
| Suppliers | 440/4 | €121,329 | €106,244 | -€15,085 | -12.4% |
| Taxes, remuneration and social security | 45 | €10,939 | €10,762 | -€177 | -1.6% |
| Taxes | 450/3 | €513 | - | -€513 | |
| Remuneration and social security | 454/9 | €10,425 | €10,762 | +€336 | +3.2% |
| Other amounts payable | 47/48 | €63,192 | €2,964 | -€60,228 | -95.3% |
| Accrued charges and deferred income | 492/3 | €88,055 | €84,396 | -€3,659 | -4.2% |
| Remuneration, social security and pensions | 62 | €108,736 | €116,282 | +€7,546 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,643 | €5,110 | +€467 | +10.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,467 | €10,631 | +€35,098 | |
| Other operating charges | 640/8 | €6,283 | €6,458 | +€176 | +2.8% |
| Gross operating margin | 9900 | €293,433 | €172,355 | -€121,078 | -41.3% |
| Operating profit (loss) | 9901 | €198,239 | €33,873 | -€164,366 | -82.9% |
| Financial income | 75/76B | €8,602 | €3,620 | -€4,982 | -57.9% |
| Recurring financial income | 75 | €8,602 | €3,620 | -€4,982 | -57.9% |
| Financial charges | 65/66B | €7,317 | €6,813 | -€504 | -6.9% |
| Recurring financial charges | 65 | €7,317 | €6,813 | -€504 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €199,524 | €30,680 | -€168,844 | -84.6% |
| Income taxes | 67/77 | €12,583 | €7,374 | -€5,209 | -41.4% |
| Profit (loss) for the period | 9904 | €186,940 | €23,306 | -€163,635 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €186,940 | €23,306 | -€163,635 | -87.5% |
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 14 October 2026 via checked.be.