EUROFISCAUDIT: 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.
EUROFISCAUDIT
Largest movements
- Receivables after one year +€125,000
up €125,000 (+39.1%), from €320,000 to €445,000
- Deferred charges and accrued income +€16,393
up €16,393 (+64.1%), from €25,585 to €41,978
- Reserves +€61,417
up €61,417 (+26.8%), from €228,849 to €290,265
of which Distributable reserves: +€61,417
- Tax, wage and social debts +€43,890
up €43,890 (+31.1%), from €141,305 to €185,195
of which Taxes: +€45,050
- Other debts +€28,214
up €28,214 (+1,254%), from €2,250 to €30,463
- Gross operating margin +€56,520
up €56,520 (+61.8%), from €91,390 to €147,910
- Taxes +€27,759
up €27,759 (+81.1%), from €34,246 to €62,005
- Other operating charges +€7,185
up €7,185 (+1,600%), from €449 to €7,634
- Financial charges +€6,230
up €6,230 (+1,855%), from €336 to €6,566
- Financial income +€5,470
up €5,470 (+53.0%), from €10,329 to €15,799
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,402 | €615,351 | +€130,949 | +27.0% |
| Fixed assets | 21/28 | €5,911 | €4,132 | -€1,779 | -30.1% |
| Tangible fixed assets | 22/27 | €5,687 | €3,908 | -€1,779 | -31.3% |
| Furniture and vehicles | 24 | €5,687 | €3,908 | -€1,779 | -31.3% |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €478,491 | €611,219 | +€132,728 | +27.7% |
| Amounts receivable after more than one year | 29 | €320,000 | €445,000 | +€125,000 | +39.1% |
| Other amounts receivable | 291 | €320,000 | €445,000 | +€125,000 | +39.1% |
| Amounts receivable within one year | 40/41 | €127,386 | €121,593 | -€5,793 | -4.5% |
| Trade receivables | 40 | €113,639 | €121,258 | +€7,620 | +6.7% |
| Other amounts receivable | 41 | €13,747 | €335 | -€13,413 | -97.6% |
| Cash at bank and in hand | 54/58 | €5,519 | €2,647 | -€2,872 | -52.0% |
| Deferred charges and accrued income | 490/1 | €25,585 | €41,978 | +€16,393 | +64.1% |
| Total equity and liabilities | 10/49 | €484,402 | €615,351 | +€130,949 | +27.0% |
| Equity | 10/15 | €276,522 | €337,938 | +€61,417 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €228,849 | €290,265 | +€61,417 | +26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €226,989 | €288,405 | +€61,417 | +27.1% |
| Profit (loss) carried forward | 14 | €29,073 | €29,073 | = | 0.0% |
| Amounts payable | 17/49 | €207,880 | €277,412 | +€69,532 | +33.4% |
| Amounts payable within one year | 42/48 | €207,380 | €277,412 | +€70,032 | +33.8% |
| Trade debts | 44 | €63,825 | €61,753 | -€2,072 | -3.2% |
| Suppliers | 440/4 | €63,825 | €61,753 | -€2,072 | -3.2% |
| Taxes, remuneration and social security | 45 | €141,305 | €185,195 | +€43,890 | +31.1% |
| Taxes | 450/3 | €140,145 | €185,195 | +€45,050 | +32.1% |
| Remuneration and social security | 454/9 | €1,160 | - | -€1,160 | |
| Other amounts payable | 47/48 | €2,250 | €30,463 | +€28,214 | +1,254% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €2,661 | -€93 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €449 | €7,634 | +€7,185 | +1,600% |
| Gross operating margin | 9900 | €91,390 | €147,910 | +€56,520 | +61.8% |
| Operating profit (loss) | 9901 | €88,188 | €137,615 | +€49,428 | +56.0% |
| Financial income | 75/76B | €10,329 | €15,799 | +€5,470 | +53.0% |
| Recurring financial income | 75 | €10,329 | €15,799 | +€5,470 | +53.0% |
| Financial charges | 65/66B | €336 | €6,566 | +€6,230 | +1,855% |
| Recurring financial charges | 65 | €336 | €6,566 | +€6,230 | +1,855% |
| Profit (loss) for the period before taxes | 9903 | €98,181 | €146,848 | +€48,667 | +49.6% |
| Income taxes | 67/77 | €34,246 | €62,005 | +€27,759 | +81.1% |
| Profit (loss) for the period | 9904 | €63,935 | €84,843 | +€20,909 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,935 | €84,843 | +€20,909 | +32.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.