EUROPA TRAILERS: 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.
EUROPA TRAILERS
Largest movements
- Receivables within one year +€44,327
up €44,327 (+33.4%), from €132,729 to €177,056
of which Trade receivables: +€43,734
- Stocks and contracts -€32,000
down €32,000 (-35.8%), from €89,350 to €57,350
- Tangible fixed assets -€6,500
down €6,500 (-21.2%), from €30,719 to €24,219
- Trade debts +€16,739
up €16,739 (+37.4%), from €44,703 to €61,442
- Profit (loss) carried forward -€12,827
down €12,827 (-14.1%), from -€91,158 to -€103,985
- Gross operating margin +€23,152
up €23,152, from -€7,628 to €15,524
- Write-downs +€21,414
new in 2026: €21,414
- Depreciation +€1,461
up €1,461 (+29.0%), from €5,039 to €6,500
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,656 | €260,568 | +€3,912 | +1.5% |
| Fixed assets | 21/28 | €30,719 | €24,219 | -€6,500 | -21.2% |
| Tangible fixed assets | 22/27 | €30,719 | €24,219 | -€6,500 | -21.2% |
| Furniture and vehicles | 24 | €30,719 | €24,219 | -€6,500 | -21.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €225,937 | €236,349 | +€10,412 | +4.6% |
| Stocks and contracts in progress | 3 | €89,350 | €57,350 | -€32,000 | -35.8% |
| Stocks | 30/36 | €89,350 | €57,350 | -€32,000 | -35.8% |
| Amounts receivable within one year | 40/41 | €132,729 | €177,056 | +€44,327 | +33.4% |
| Trade receivables | 40 | €94,599 | €138,332 | +€43,734 | +46.2% |
| Other amounts receivable | 41 | €38,131 | €38,724 | +€593 | +1.6% |
| Cash at bank and in hand | 54/58 | €3,141 | €819 | -€2,322 | -73.9% |
| Deferred charges and accrued income | 490/1 | €716 | €1,124 | +€408 | +57.0% |
| Total equity and liabilities | 10/49 | €256,656 | €260,568 | +€3,912 | +1.5% |
| Equity | 10/15 | -€1,960 | -€14,787 | -€12,827 | -654% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,598 | €70,598 | = | 0.0% |
| Distributable reserves | 133 | €70,598 | €70,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,158 | -€103,985 | -€12,827 | -14.1% |
| Amounts payable | 17/49 | €258,616 | €275,355 | +€16,739 | +6.5% |
| Amounts payable after more than one year | 17 | €147,513 | €147,513 | = | 0.0% |
| Other amounts payable | 178/9 | €147,513 | €147,513 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,103 | €127,842 | +€16,739 | +15.1% |
| Trade debts | 44 | €44,703 | €61,442 | +€16,739 | +37.4% |
| Suppliers | 440/4 | €44,703 | €61,442 | +€16,739 | +37.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €66,400 | €66,400 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,039 | €6,500 | +€1,461 | +29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,414 | +€21,414 | |
| Other operating charges | 640/8 | €442 | €501 | +€59 | +13.4% |
| Gross operating margin | 9900 | -€7,628 | €15,524 | +€23,152 | |
| Operating profit (loss) | 9901 | -€13,109 | -€12,891 | +€218 | +1.7% |
| Financial income | 75/76B | €0 | €103 | +€103 | |
| Recurring financial income | 75 | €0 | €103 | +€103 | |
| Financial charges | 65/66B | €36 | €39 | +€3 | +9.7% |
| Recurring financial charges | 65 | €36 | €39 | +€3 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,144 | -€12,827 | +€317 | +2.4% |
| Profit (loss) for the period | 9904 | -€13,144 | -€12,827 | +€317 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,144 | -€12,827 | +€317 | +2.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.