EUROGEST: 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.
EUROGEST
Largest movements
- Tangible fixed assets -€72,088
down €72,088 (-12.8%), from €561,096 to €489,008
of which Plant, machinery and equipment: -€38,890
- Receivables within one year -€36,947
down €36,947 (-46.4%), from €79,674 to €42,727
of which Trade receivables: -€36,870
- Financial fixed assets -€9,667
no longer reported in 2025 (was €9,667)
- Trade debts -€66,166
down €66,166 (-64.9%), from €101,995 to €35,829
- Debts after one year -€36,499
down €36,499 (-13.3%), from €274,011 to €237,512
of which Financial debts: -€36,499
- Other debts -€36,317
down €36,317 (-5.1%), from €717,957 to €681,640
- Profit (loss) carried forward +€16,409
up €16,409 (+2.8%), from -€590,456 to -€574,047
- Depreciation -€7,039
down €7,039 (-8.9%), from €79,127 to €72,088
- Gross operating margin -€2,860
down €2,860 (-2.3%), from €126,834 to €123,974
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 | €661,906 | €537,091 | -€124,815 | -18.9% |
| Fixed assets | 21/28 | €570,763 | €489,008 | -€81,755 | -14.3% |
| Tangible fixed assets | 22/27 | €561,096 | €489,008 | -€72,088 | -12.8% |
| Land and buildings | 22 | €441,872 | €408,674 | -€33,198 | -7.5% |
| Plant, machinery and equipment | 23 | €119,224 | €80,334 | -€38,890 | -32.6% |
| Financial fixed assets | 28 | €9,667 | - | -€9,667 | |
| Current assets | 29/58 | €91,143 | €48,083 | -€43,061 | -47.2% |
| Amounts receivable within one year | 40/41 | €79,674 | €42,727 | -€36,947 | -46.4% |
| Trade receivables | 40 | €78,218 | €41,348 | -€36,870 | -47.1% |
| Other amounts receivable | 41 | €1,455 | €1,378 | -€77 | -5.3% |
| Cash at bank and in hand | 54/58 | €11,470 | €5,356 | -€6,114 | -53.3% |
| Total equity and liabilities | 10/49 | €661,906 | €537,091 | -€124,815 | -18.9% |
| Equity | 10/15 | -€472,707 | -€456,298 | +€16,409 | +3.5% |
| Contributions | 10/11 | €117,749 | €117,749 | = | 0.0% |
| Contributions outside capital | 11 | €117,749 | €117,749 | = | 0.0% |
| Share premium | 1100/10 | €117,749 | €117,749 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€590,456 | -€574,047 | +€16,409 | +2.8% |
| Amounts payable | 17/49 | €1,134,613 | €993,389 | -€141,224 | -12.4% |
| Amounts payable after more than one year | 17 | €274,011 | €237,512 | -€36,499 | -13.3% |
| Financial debts | 170/4 | €271,981 | €235,482 | -€36,499 | -13.4% |
| Other amounts payable | 178/9 | €2,030 | €2,030 | = | 0.0% |
| Amounts payable within one year | 42/48 | €858,786 | €753,809 | -€104,977 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €38,216 | €36,341 | -€1,875 | -4.9% |
| Trade debts | 44 | €101,995 | €35,829 | -€66,166 | -64.9% |
| Suppliers | 440/4 | €101,995 | €35,829 | -€66,166 | -64.9% |
| Taxes, remuneration and social security | 45 | €619 | - | -€619 | |
| Taxes | 450/3 | €119 | - | -€119 | |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €717,957 | €681,640 | -€36,317 | -5.1% |
| Accrued charges and deferred income | 492/3 | €1,816 | €2,067 | +€251 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,127 | €72,088 | -€7,039 | -8.9% |
| Other operating charges | 640/8 | €25,009 | €25,593 | +€584 | +2.3% |
| Gross operating margin | 9900 | €126,834 | €123,974 | -€2,860 | -2.3% |
| Operating profit (loss) | 9901 | €22,698 | €26,293 | +€3,595 | +15.8% |
| Financial charges | 65/66B | €10,049 | €9,884 | -€166 | -1.6% |
| Recurring financial charges | 65 | €10,049 | €9,884 | -€166 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €12,649 | €16,409 | +€3,760 | +29.7% |
| Profit (loss) for the period | 9904 | €12,649 | €16,409 | +€3,760 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,649 | €16,409 | +€3,760 | +29.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.