EUROMI BIOSCIENCES: 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.
EUROMI BIOSCIENCES
Largest movements
- Intangible fixed assets +€358,191
up €358,191 (+239%), from €149,934 to €508,125
- Receivables within one year +€176,409
up €176,409 (+27.5%), from €640,902 to €817,312
of which Trade receivables: +€210,177
- Stocks and contracts -€53,051
down €53,051 (-1.8%), from €3.0m to €2.9m
- Other debts -€1.1m
down €1.1m (-23.4%), from €4.8m to €3.7m
- Profit (loss) carried forward +€954,359
up €954,359 (+53.8%), from -€1.8m to -€819,223
- Trade debts +€664,417
up €664,417 (+86.2%), from €770,915 to €1.4m
- Gross operating margin +€1.2m
up €1.2m (+193%), from €637,753 to €1.9m
- Staff costs +€397,629
up €397,629 (+120%), from €331,405 to €729,035
- Financial charges -€190,061
down €190,061 (-74.6%), from €254,767 to €64,706
- Depreciation +€85,389
up €85,389 (+127%), from €67,377 to €152,766
- Write-downs +€20,171
new in 2025: €20,171
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,108,697 | €4,581,672 | +€472,975 | +11.5% |
| Fixed assets | 21/28 | €408,079 | €732,488 | +€324,409 | +79.5% |
| Intangible fixed assets | 21 | €149,934 | €508,125 | +€358,191 | +239% |
| Tangible fixed assets | 22/27 | €258,144 | €224,363 | -€33,782 | -13.1% |
| Land and buildings | 22 | €67,288 | €21,656 | -€45,632 | -67.8% |
| Plant, machinery and equipment | 23 | €119,820 | €108,225 | -€11,595 | -9.7% |
| Furniture and vehicles | 24 | €16,751 | €8,679 | -€8,072 | -48.2% |
| Assets under construction and advance payments | 27 | €54,285 | €85,802 | +€31,517 | +58.1% |
| Current assets | 29/58 | €3,700,619 | €3,849,184 | +€148,565 | +4.0% |
| Stocks and contracts in progress | 3 | €2,974,406 | €2,921,355 | -€53,051 | -1.8% |
| Stocks | 30/36 | €2,974,406 | €2,921,355 | -€53,051 | -1.8% |
| Amounts receivable within one year | 40/41 | €640,902 | €817,312 | +€176,409 | +27.5% |
| Trade receivables | 40 | €410,234 | €620,411 | +€210,177 | +51.2% |
| Other amounts receivable | 41 | €230,669 | €196,901 | -€33,768 | -14.6% |
| Cash at bank and in hand | 54/58 | €75,541 | €74,129 | -€1,412 | -1.9% |
| Deferred charges and accrued income | 490/1 | €9,769 | €36,388 | +€26,619 | +272% |
| Total equity and liabilities | 10/49 | €4,108,697 | €4,581,672 | +€472,975 | +11.5% |
| Equity | 10/15 | -€1,571,876 | -€617,517 | +€954,359 | +60.7% |
| Contributions | 10/11 | €201,706 | €201,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,773,582 | -€819,223 | +€954,359 | +53.8% |
| Amounts payable | 17/49 | €5,680,574 | €5,199,189 | -€481,385 | -8.5% |
| Amounts payable within one year | 42/48 | €5,680,574 | €5,199,189 | -€481,385 | -8.5% |
| Trade debts | 44 | €770,915 | €1,435,332 | +€664,417 | +86.2% |
| Suppliers | 440/4 | €770,915 | €1,435,332 | +€664,417 | +86.2% |
| Taxes, remuneration and social security | 45 | €61,624 | €48,817 | -€12,807 | -20.8% |
| Taxes | 450/3 | €763 | €1,953 | +€1,190 | +156% |
| Remuneration and social security | 454/9 | €60,861 | €46,863 | -€13,997 | -23.0% |
| Other amounts payable | 47/48 | €4,848,035 | €3,715,041 | -€1.1m | -23.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €331,405 | €729,035 | +€397,629 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,377 | €152,766 | +€85,389 | +127% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,171 | +€20,171 | |
| Other operating charges | 640/8 | €3,500 | €8,197 | +€4,697 | +134% |
| Gross operating margin | 9900 | €637,753 | €1,866,145 | +€1.2m | +193% |
| Operating profit (loss) | 9901 | €235,470 | €955,976 | +€720,506 | +306% |
| Financial income | 75/76B | €13,379 | €25,170 | +€11,790 | +88.1% |
| Recurring financial income | 75 | €13,379 | €25,170 | +€11,790 | +88.1% |
| Financial charges | 65/66B | €254,767 | €64,706 | -€190,061 | -74.6% |
| Recurring financial charges | 65 | €254,767 | €64,706 | -€190,061 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,918 | €916,440 | +€922,358 | |
| Income taxes | 67/77 | -€18,758 | -€37,919 | -€19,161 | -102% |
| Profit (loss) for the period | 9904 | €12,841 | €954,359 | +€941,519 | +7,332% |
| Profit (loss) for the period to be appropriated | 9905 | €12,841 | €954,359 | +€941,519 | +7,332% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.