EUROMIS: 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.
EUROMIS
Largest movements
- Receivables within one year -€94,924
down €94,924 (-31.2%), from €303,795 to €208,872
of which Other amounts receivable: -€65,083
- Cash -€67,036
down €67,036 (-83.9%), from €79,938 to €12,902
mainly Advances received (-€85,032) and Contributions, distributions and other (-€41,871)
- Tangible fixed assets +€4,824
up €4,824 (+75.5%), from €6,389 to €11,213
of which Plant, machinery and equipment: +€5,771
- Advances received -€85,032
no longer reported in 2025 (was €85,032)
- Short-term financial debts +€48,699
new in 2025: €48,699
- Reserves -€44,561
down €44,561 (-29.3%), from €151,882 to €107,320
of which Distributable reserves: -€44,561
- Trade debts -€35,383
down €35,383 (-40.0%), from €88,542 to €53,159
- Tax, wage and social debts -€16,580
down €16,580 (-49.9%), from €33,233 to €16,653
of which Taxes: -€14,893
- Financial charges +€63,723
up €63,723 (+100%), from €63,500 to €127,223
of which Financial charges: +€123,555
- Gross operating margin +€13,264
up €13,264 (+7.4%), from €178,951 to €192,215
- Taxes -€11,811
down €11,811 (-72.4%), from €16,320 to €4,509
- Staff costs -€5,947
down €5,947 (-8.4%), from €71,204 to €65,256
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 | €419,950 | €265,425 | -€154,526 | -36.8% |
| Fixed assets | 21/28 | €10,039 | €15,672 | +€5,633 | +56.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,389 | €11,213 | +€4,824 | +75.5% |
| Plant, machinery and equipment | 23 | €1,655 | €7,426 | +€5,771 | +349% |
| Furniture and vehicles | 24 | €4,734 | €3,787 | -€947 | -20.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,650 | €4,459 | +€809 | +22.2% |
| Current assets | 29/58 | €409,911 | €249,752 | -€160,158 | -39.1% |
| Stocks and contracts in progress | 3 | €17,478 | €18,950 | +€1,472 | +8.4% |
| Stocks | 30/36 | €17,478 | €18,950 | +€1,472 | +8.4% |
| Amounts receivable within one year | 40/41 | €303,795 | €208,872 | -€94,924 | -31.2% |
| Trade receivables | 40 | €178,038 | €148,197 | -€29,840 | -16.8% |
| Other amounts receivable | 41 | €125,758 | €60,674 | -€65,083 | -51.8% |
| Current investments | 50/53 | €50 | €50 | -€0 | -0.3% |
| Cash at bank and in hand | 54/58 | €79,938 | €12,902 | -€67,036 | -83.9% |
| Deferred charges and accrued income | 490/1 | €8,649 | €8,979 | +€330 | +3.8% |
| Total equity and liabilities | 10/49 | €419,950 | €265,425 | -€154,526 | -36.8% |
| Equity | 10/15 | €158,082 | €105,044 | -€53,038 | -33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,882 | €107,320 | -€44,561 | -29.3% |
| 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 | €150,022 | €105,460 | -€44,561 | -29.7% |
| Profit (loss) carried forward | 14 | - | -€8,477 | -€8,477 | |
| Amounts payable | 17/49 | €261,869 | €160,381 | -€101,488 | -38.8% |
| Amounts payable within one year | 42/48 | €261,806 | €160,381 | -€101,426 | -38.7% |
| Financial debts | 43 | - | €48,699 | +€48,699 | |
| Credit institutions | 430/8 | - | €48,699 | +€48,699 | |
| Trade debts | 44 | €88,542 | €53,159 | -€35,383 | -40.0% |
| Suppliers | 440/4 | €88,542 | €53,159 | -€35,383 | -40.0% |
| Advances received on contracts in progress | 46 | €85,032 | - | -€85,032 | |
| Taxes, remuneration and social security | 45 | €33,233 | €16,653 | -€16,580 | -49.9% |
| Taxes | 450/3 | €22,961 | €8,068 | -€14,893 | -64.9% |
| Remuneration and social security | 454/9 | €10,271 | €8,585 | -€1,687 | -16.4% |
| Other amounts payable | 47/48 | €55,000 | €41,871 | -€13,129 | -23.9% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Remuneration, social security and pensions | 62 | €71,204 | €65,256 | -€5,947 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | €3,675 | +€265 | +7.8% |
| Other operating charges | 640/8 | €2,572 | €2,719 | +€147 | +5.7% |
| Gross operating margin | 9900 | €178,951 | €192,215 | +€13,264 | +7.4% |
| Operating profit (loss) | 9901 | €101,765 | €120,565 | +€18,800 | +18.5% |
| Financial income | 75/76B | €521 | €1 | -€520 | -99.9% |
| Recurring financial income | 75 | €521 | €1 | -€520 | -99.9% |
| Financial charges | 65/66B | €63,500 | €127,223 | +€63,723 | +100% |
| Recurring financial charges | 65 | €3,465 | €127,020 | +€123,555 | +3,566% |
| Non-recurring financial charges | 66B | €60,035 | €203 | -€59,832 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €38,785 | -€6,658 | -€45,443 | |
| Income taxes | 67/77 | €16,320 | €4,509 | -€11,811 | -72.4% |
| Profit (loss) for the period | 9904 | €22,465 | -€11,167 | -€33,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,465 | -€11,167 | -€33,632 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.