EUROLIJSTEN: what changed
What changed
EUROLIJSTEN
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
€109,462
2024 · €212,709-€103,247
Equity
€2.6m
2024 · €2.5m+€109,462
Cash
€345,082
2024 · €372,306-€27,224
Balance sheet total
€5.3m
2024 · €4.8m+€514,691
Largest movements
Assets
- Receivables within one year +€735,274
up €735,274 (+106%), from €695,975 to €1.4m
of which Other amounts receivable: +€601,440
- Stocks and contracts -€235,447
down €235,447 (-8.9%), from €2.6m to €2.4m
- Intangible fixed assets +€61,593
up €61,593 (+34.1%), from €180,720 to €242,314
Equity and liabilities
- Debts after one year +€638,993
up €638,993 (+232%), from €275,927 to €914,920
- Short-term financial debts -€575,000
no longer reported in 2025 (was €575,000)
- Trade debts +€245,091
up €245,091 (+30.9%), from €792,340 to €1.0m
- Reserves +€105,250
up €105,250 (+20.5%), from €514,450 to €619,700
of which Tax-exempt reserves: +€105,250
Income statement
- Gross operating margin -€122,487
down €122,487 (-6.4%), from €1.9m to €1.8m
- Staff costs +€50,416
up €50,416 (+3.5%), from €1.4m to €1.5m
- Taxes -€32,609
down €32,609 (-37.7%), from €86,562 to €53,953
- Provisions -€24,515
down €24,515 (-62.8%), from €39,034 to €14,519
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€212,709
Gross operating margin
-€122,487
Staff costs
-€50,416
Depreciation
-€415
Provisions
+€24,515
Other operating charges
+€192
Financial income
+€6,372
Financial charges
+€6,383
Taxes
+€32,609
Result 2025
€109,462
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,027
Investment
-€164,528
Financing
+€114,278
Cash 2024
€372,306
From operations (derived)
+€23,027
Net result for the year
+€109,462
Depreciation
+€90,422
Stocks and contracts
+€235,447
Receivables within one year
-€735,274
Deferred charges and accrued income
+€32,019
Provisions
+€14,519
Trade debts
+€245,091
Tax, wage and social debts
+€31,991
Accrued charges and deferred income
-€650
Investment (derived)
-€164,528
Investment in fixed assets (net)
-€164,528
Financing
+€114,278
Debts after one year
+€638,993
Current portion of long-term debt
+€50,285
Short-term financial debts
-€575,000
Cash 2025
€345,082
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,772,101 | €5,286,792 | +€514,691 | +10.8% |
| Fixed assets | 21/28 | €1,013,997 | €1,088,103 | +€74,107 | +7.3% |
| Intangible fixed assets | 21 | €180,720 | €242,314 | +€61,593 | +34.1% |
| Tangible fixed assets | 22/27 | €827,387 | €839,900 | +€12,513 | +1.5% |
| Plant, machinery and equipment | 23 | €716,701 | €721,550 | +€4,849 | +0.7% |
| Furniture and vehicles | 24 | €110,686 | €118,350 | +€7,664 | +6.9% |
| Financial fixed assets | 28 | €5,890 | €5,890 | = | 0.0% |
| Current assets | 29/58 | €3,758,104 | €4,198,688 | +€440,584 | +11.7% |
| Stocks and contracts in progress | 3 | €2,643,583 | €2,408,135 | -€235,447 | -8.9% |
| Stocks | 30/36 | €2,643,583 | €2,408,135 | -€235,447 | -8.9% |
| Amounts receivable within one year | 40/41 | €695,975 | €1,431,249 | +€735,274 | +106% |
| Trade receivables | 40 | €695,975 | €829,809 | +€133,834 | +19.2% |
| Other amounts receivable | 41 | - | €601,440 | +€601,440 | |
| Cash at bank and in hand | 54/58 | €372,306 | €345,082 | -€27,224 | -7.3% |
| Deferred charges and accrued income | 490/1 | €46,241 | €14,222 | -€32,019 | -69.2% |
| Total equity and liabilities | 10/49 | €4,772,101 | €5,286,792 | +€514,691 | +10.8% |
| Equity | 10/15 | €2,514,777 | €2,624,239 | +€109,462 | +4.4% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Capital | 10 | €1,250,000 | €1,250,000 | = | 0.0% |
| Issued capital | 100 | €1,250,000 | €1,250,000 | = | 0.0% |
| Revaluation surpluses | 12 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €514,450 | €619,700 | +€105,250 | +20.5% |
| Non-distributable reserves | 130/1 | €125,000 | €125,000 | = | 0.0% |
| Legal reserve | 130 | €125,000 | €125,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €189,450 | €294,700 | +€105,250 | +55.6% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327 | €4,539 | +€4,212 | +1,286% |
| Provisions and deferred taxes | 16 | €248,390 | €262,909 | +€14,519 | +5.8% |
| Provisions for liabilities and charges | 160/5 | €248,390 | €262,909 | +€14,519 | +5.8% |
| Pensions and similar obligations | 160 | €248,390 | €262,909 | +€14,519 | +5.8% |
| Amounts payable | 17/49 | €2,008,933 | €2,399,643 | +€390,710 | +19.4% |
| Amounts payable after more than one year | 17 | €275,927 | €914,920 | +€638,993 | +232% |
| Financial debts | 170/4 | €275,927 | €914,920 | +€638,993 | +232% |
| Amounts payable within one year | 42/48 | €1,732,356 | €1,484,723 | -€247,633 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €74,242 | €124,526 | +€50,285 | +67.7% |
| Financial debts | 43 | €575,000 | - | -€575,000 | |
| Credit institutions | 430/8 | €575,000 | - | -€575,000 | |
| Trade debts | 44 | €792,340 | €1,037,431 | +€245,091 | +30.9% |
| Suppliers | 440/4 | €792,340 | €1,037,431 | +€245,091 | +30.9% |
| Taxes, remuneration and social security | 45 | €290,775 | €322,766 | +€31,991 | +11.0% |
| Taxes | 450/3 | €53,631 | €75,112 | +€21,480 | +40.1% |
| Remuneration and social security | 454/9 | €237,143 | €247,654 | +€10,511 | +4.4% |
| Accrued charges and deferred income | 492/3 | €650 | - | -€650 | |
| Remuneration, social security and pensions | 62 | €1,423,866 | €1,474,283 | +€50,416 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,006 | €90,422 | +€415 | +0.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €39,034 | €14,519 | -€24,515 | -62.8% |
| Other operating charges | 640/8 | €6,592 | €6,400 | -€192 | -2.9% |
| Gross operating margin | 9900 | €1,922,894 | €1,800,406 | -€122,487 | -6.4% |
| Operating profit (loss) | 9901 | €363,395 | €214,783 | -€148,611 | -40.9% |
| Financial income | 75/76B | €64,348 | €70,719 | +€6,372 | +9.9% |
| Recurring financial income | 75 | €64,348 | €70,719 | +€6,372 | +9.9% |
| Financial charges | 65/66B | €128,471 | €122,088 | -€6,383 | -5.0% |
| Recurring financial charges | 65 | €128,471 | €122,088 | -€6,383 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €299,271 | €163,415 | -€135,856 | -45.4% |
| Income taxes | 67/77 | €86,562 | €53,953 | -€32,609 | -37.7% |
| Profit (loss) for the period | 9904 | €212,709 | €109,462 | -€103,247 | -48.5% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,459 | €4,212 | -€103,247 | -96.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.