EUROPASSUR: 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.
EUROPASSUR
Largest movements
- Cash +€9,022
up €9,022 (+37.3%), from €24,195 to €33,217
mainly Net result for the year (+€32,721) and Other debts (+€5,059)
- Tangible fixed assets -€3,809
down €3,809 (-22.2%), from €17,134 to €13,325
of which Land and buildings: -€2,366
- Receivables within one year -€3,034
down €3,034 (-8.8%), from €34,500 to €31,466
- Other debts +€5,059
up €5,059 (+20.2%), from €25,000 to €30,059
- Tax, wage and social debts -€3,089
down €3,089 (-100%), from €3,089 to €0
- Profit (loss) carried forward +€2,721
up €2,721 (+8.7%), from €31,153 to €33,875
- Trade debts -€2,518
down €2,518 (-68.7%), from €3,663 to €1,145
- Gross operating margin +€16,428
up €16,428 (+36.0%), from €45,652 to €62,080
- Taxes +€3,034
up €3,034, from €0 to €3,034
- Staff costs -€2,229
down €2,229 (-9.8%), from €22,655 to €20,426
- Depreciation -€768
down €768 (-16.8%), from €4,577 to €3,809
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 | €77,164 | €79,338 | +€2,174 | +2.8% |
| Fixed assets | 21/28 | €17,134 | €13,325 | -€3,809 | -22.2% |
| Tangible fixed assets | 22/27 | €17,134 | €13,325 | -€3,809 | -22.2% |
| Land and buildings | 22 | €13,011 | €10,645 | -€2,366 | -18.2% |
| Furniture and vehicles | 24 | €4,123 | €2,680 | -€1,443 | -35.0% |
| Current assets | 29/58 | €60,030 | €66,013 | +€5,983 | +10.0% |
| Amounts receivable within one year | 40/41 | €34,500 | €31,466 | -€3,034 | -8.8% |
| Other amounts receivable | 41 | €34,500 | €31,466 | -€3,034 | -8.8% |
| Cash at bank and in hand | 54/58 | €24,195 | €33,217 | +€9,022 | +37.3% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,330 | -€5 | -0.4% |
| Total equity and liabilities | 10/49 | €77,164 | €79,338 | +€2,174 | +2.8% |
| Equity | 10/15 | €45,412 | €48,134 | +€2,721 | +6.0% |
| Contributions | 10/11 | €14,259 | €14,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,153 | €33,875 | +€2,721 | +8.7% |
| Amounts payable | 17/49 | €31,752 | €31,204 | -€547 | -1.7% |
| Amounts payable within one year | 42/48 | €31,752 | €31,204 | -€547 | -1.7% |
| Trade debts | 44 | €3,663 | €1,145 | -€2,518 | -68.7% |
| Suppliers | 440/4 | €3,663 | €1,145 | -€2,518 | -68.7% |
| Taxes, remuneration and social security | 45 | €3,089 | €0 | -€3,089 | -100% |
| Remuneration and social security | 454/9 | €3,089 | €0 | -€3,089 | -100% |
| Other amounts payable | 47/48 | €25,000 | €30,059 | +€5,059 | +20.2% |
| Remuneration, social security and pensions | 62 | €22,655 | €20,426 | -€2,229 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,577 | €3,809 | -€768 | -16.8% |
| Other operating charges | 640/8 | €1,623 | €1,809 | +€186 | +11.5% |
| Gross operating margin | 9900 | €45,652 | €62,080 | +€16,428 | +36.0% |
| Operating profit (loss) | 9901 | €16,797 | €36,036 | +€19,239 | +115% |
| Financial income | 75/76B | €1 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €216 | €281 | +€65 | +30.2% |
| Recurring financial charges | 65 | €216 | €281 | +€65 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €16,582 | €35,755 | +€19,173 | +116% |
| Income taxes | 67/77 | €0 | €3,034 | +€3,034 | |
| Profit (loss) for the period | 9904 | €16,582 | €32,721 | +€16,140 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,582 | €32,721 | +€16,140 | +97.3% |
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 25 October 2026 via checked.be.