EUROPATRANS: 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.
EUROPATRANS
Largest movements
- Cash +€67,685
up €67,685 (+35,391%), from €191 to €67,876
mainly Net result for the year (+€83,045) and Depreciation (+€63,743)
- Tangible fixed assets -€62,959
down €62,959 (-4.7%), from €1.3m to €1.3m
of which Land and buildings: -€50,048
- Reserves +€83,045
up €83,045 (+46.2%), from €179,608 to €262,653
of which Distributable reserves: +€83,045
- Debts after one year -€68,667
down €68,667 (-6.6%), from €1.0m to €971,415
- Tax, wage and social debts -€15,102
down €15,102 (-76.5%), from €19,733 to €4,631
- Gross operating margin -€60,883
down €60,883 (-16.7%), from €365,187 to €304,304
- Taxes -€20,094
down €20,094 (-37.4%), from €53,698 to €33,604
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 | €1,354,119 | €1,358,851 | +€4,731 | +0.3% |
| Fixed assets | 21/28 | €1,332,878 | €1,269,919 | -€62,959 | -4.7% |
| Tangible fixed assets | 22/27 | €1,332,878 | €1,269,919 | -€62,959 | -4.7% |
| Land and buildings | 22 | €1,274,315 | €1,224,267 | -€50,048 | -3.9% |
| Plant, machinery and equipment | 23 | €13,489 | €10,602 | -€2,887 | -21.4% |
| Furniture and vehicles | 24 | €4,344 | €3,377 | -€967 | -22.3% |
| Leasing and similar rights | 25 | €40,730 | €31,673 | -€9,057 | -22.2% |
| Current assets | 29/58 | €21,241 | €88,931 | +€67,690 | +319% |
| Amounts receivable within one year | 40/41 | €21,050 | €20,204 | -€846 | -4.0% |
| Trade receivables | 40 | €15,827 | €20,204 | +€4,378 | +27.7% |
| Other amounts receivable | 41 | €5,223 | - | -€5,223 | |
| Cash at bank and in hand | 54/58 | €191 | €67,876 | +€67,685 | +35,391% |
| Deferred charges and accrued income | 490/1 | - | €851 | +€851 | |
| Total equity and liabilities | 10/49 | €1,354,119 | €1,358,851 | +€4,731 | +0.3% |
| Equity | 10/15 | €180,608 | €263,653 | +€83,045 | +46.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €179,608 | €262,653 | +€83,045 | +46.2% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €179,508 | €262,553 | +€83,045 | +46.3% |
| Amounts payable | 17/49 | €1,173,511 | €1,095,198 | -€78,313 | -6.7% |
| Amounts payable after more than one year | 17 | €1,040,082 | €971,415 | -€68,667 | -6.6% |
| Financial debts | 170/4 | €1,040,082 | €971,415 | -€68,667 | -6.6% |
| Amounts payable within one year | 42/48 | €133,430 | €123,783 | -€9,647 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €67,720 | €70,087 | +€2,367 | +3.5% |
| Financial debts | 43 | €38,337 | €41,000 | +€2,663 | +6.9% |
| Credit institutions | 430/8 | €38,337 | €41,000 | +€2,663 | +6.9% |
| Trade debts | 44 | €7,639 | €5,452 | -€2,187 | -28.6% |
| Suppliers | 440/4 | €7,639 | €5,452 | -€2,187 | -28.6% |
| Taxes, remuneration and social security | 45 | €19,733 | €4,631 | -€15,102 | -76.5% |
| Taxes | 450/3 | €19,733 | €4,631 | -€15,102 | -76.5% |
| Other amounts payable | 47/48 | - | €2,613 | +€2,613 | |
| Remuneration, social security and pensions | 62 | €64,410 | €64,442 | +€32 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,946 | €63,743 | -€203 | -0.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €255 | - | -€255 | |
| Other operating charges | 640/8 | €6,888 | €8,069 | +€1,181 | +17.2% |
| Gross operating margin | 9900 | €365,187 | €304,304 | -€60,883 | -16.7% |
| Operating profit (loss) | 9901 | €229,688 | €168,049 | -€61,639 | -26.8% |
| Financial income | 75/76B | €36 | €9 | -€28 | -76.4% |
| Recurring financial income | 75 | €36 | €9 | -€28 | -76.4% |
| Financial charges | 65/66B | €52,230 | €51,409 | -€821 | -1.6% |
| Recurring financial charges | 65 | €52,230 | €51,409 | -€821 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €177,494 | €116,649 | -€60,845 | -34.3% |
| Income taxes | 67/77 | €53,698 | €33,604 | -€20,094 | -37.4% |
| Profit (loss) for the period | 9904 | €123,796 | €83,045 | -€40,751 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €123,796 | €83,045 | -€40,751 | -32.9% |
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 28 October 2026 via checked.be.