EUROMODE: 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.
EUROMODE
Largest movements
- Cash +€2,065
up €2,065 (+29.2%), from €7,067 to €9,132
mainly Net result for the year (+€1,251) and Depreciation (+€1,229)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,197
up €2,197 (+110%), from €1,999 to €4,195
- Taxes -€1,109
down €1,109, from €923 to -€186
- Financial income -€466
down €466 (-62.8%), from €741 to €276
- Financial charges -€334
down €334 (-73.6%), from €454 to €120
- Depreciation +€111
up €111 (+10.0%), from €1,118 to €1,229
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 | €138,783 | €140,080 | +€1,297 | +0.9% |
| Fixed assets | 21/28 | €20,787 | €19,558 | -€1,229 | -5.9% |
| Tangible fixed assets | 22/27 | €20,787 | €19,558 | -€1,229 | -5.9% |
| Land and buildings | 22 | €18,095 | €18,095 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,693 | €1,463 | -€1,229 | -45.7% |
| Current assets | 29/58 | €117,996 | €120,522 | +€2,526 | +2.1% |
| Amounts receivable within one year | 40/41 | - | €268 | +€268 | |
| Trade receivables | 40 | - | €186 | +€186 | |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Current investments | 50/53 | €110,929 | €111,122 | +€193 | +0.2% |
| Cash at bank and in hand | 54/58 | €7,067 | €9,132 | +€2,065 | +29.2% |
| Total equity and liabilities | 10/49 | €138,783 | €140,080 | +€1,297 | +0.9% |
| Equity | 10/15 | €97,748 | €99,000 | +€1,251 | +1.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €153,567 | €153,567 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,167 | €7,167 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,250 | €6,250 | = | 0.0% |
| Other | 1319 | €917 | €917 | = | 0.0% |
| Distributable reserves | 133 | €146,400 | €146,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,319 | -€117,068 | +€1,251 | +1.1% |
| Amounts payable | 17/49 | €41,035 | €41,080 | +€45 | +0.1% |
| Amounts payable within one year | 42/48 | €41,035 | €41,080 | +€45 | +0.1% |
| Trade debts | 44 | €668 | - | -€668 | |
| Suppliers | 440/4 | €668 | - | -€668 | |
| Taxes, remuneration and social security | 45 | €1,907 | €1,907 | = | 0.0% |
| Taxes | 450/3 | €1,907 | €1,907 | = | 0.0% |
| Other amounts payable | 47/48 | €38,461 | €39,174 | +€713 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,229 | +€111 | +10.0% |
| Other operating charges | 640/8 | €1,995 | €2,056 | +€61 | +3.1% |
| Gross operating margin | 9900 | €1,999 | €4,195 | +€2,197 | +110% |
| Operating profit (loss) | 9901 | -€1,114 | €910 | +€2,024 | |
| Financial income | 75/76B | €741 | €276 | -€466 | -62.8% |
| Recurring financial income | 75 | €741 | €276 | -€466 | -62.8% |
| Financial charges | 65/66B | €454 | €120 | -€334 | -73.6% |
| Recurring financial charges | 65 | €454 | €120 | -€334 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | -€827 | €1,066 | +€1,893 | |
| Income taxes | 67/77 | €923 | -€186 | -€1,109 | |
| Profit (loss) for the period | 9904 | -€1,750 | €1,251 | +€3,001 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,750 | €1,251 | +€3,001 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.