EUROPLASMA: 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.
EUROPLASMA
Largest movements
- Cash +€356,520
up €356,520 (+313%), from €114,072 to €470,593
mainly Other debts (+€2.3m) and Depreciation (+€398,092)
- Receivables within one year +€298,554
up €298,554 (+86.3%), from €346,049 to €644,603
of which Trade receivables: +€425,843
- Intangible fixed assets -€121,798
down €121,798 (-18.4%), from €660,199 to €538,401
- Tangible fixed assets -€95,100
down €95,100 (-13.7%), from €694,970 to €599,869
of which Plant, machinery and equipment: -€113,053
- Stocks and contracts -€66,319
down €66,319 (-10.5%), from €630,343 to €564,024
of which Stocks: -€70,767
- Other debts +€2.3m
up €2.3m (+84.8%), from €2.7m to €5.0m
- Profit (loss) carried forward -€1.5m
down €1.5m (-70.1%), from -€2.2m to -€3.7m
- Trade debts -€315,737
down €315,737 (-38.1%), from €829,117 to €513,380
- Tax, wage and social debts -€39,124
down €39,124 (-22.3%), from €175,837 to €136,713
of which Remuneration and social security: -€39,108
- Other operating charges -€742,084
down €742,084 (-98.8%), from €750,804 to €8,720
- Gross operating margin +€292,887
up €292,887 (+541%), from €54,117 to €347,004
- Write-downs +€186,657
up €186,657, from -€19,132 to €167,525
- Provisions +€140,346
up €140,346, from -€140,346 to €0
- Depreciation -€127,696
down €127,696 (-24.3%), from €525,788 to €398,092
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 | €2,518,638 | €2,882,343 | +€363,705 | +14.4% |
| Fixed assets | 21/28 | €1,413,051 | €1,196,153 | -€216,898 | -15.3% |
| Intangible fixed assets | 21 | €660,199 | €538,401 | -€121,798 | -18.4% |
| Tangible fixed assets | 22/27 | €694,970 | €599,869 | -€95,100 | -13.7% |
| Plant, machinery and equipment | 23 | €600,064 | €487,010 | -€113,053 | -18.8% |
| Furniture and vehicles | 24 | €11,048 | €6,856 | -€4,192 | -37.9% |
| Leasing and similar rights | 25 | €31,989 | €9,978 | -€22,011 | -68.8% |
| Other tangible fixed assets | 26 | €51,869 | €96,025 | +€44,155 | +85.1% |
| Financial fixed assets | 28 | €57,882 | €57,882 | = | 0.0% |
| Current assets | 29/58 | €1,105,587 | €1,686,191 | +€580,603 | +52.5% |
| Stocks and contracts in progress | 3 | €630,343 | €564,024 | -€66,319 | -10.5% |
| Stocks | 30/36 | €513,530 | €442,763 | -€70,767 | -13.8% |
| Contracts in progress | 37 | €116,812 | €121,261 | +€4,448 | +3.8% |
| Amounts receivable within one year | 40/41 | €346,049 | €644,603 | +€298,554 | +86.3% |
| Trade receivables | 40 | €40,938 | €466,781 | +€425,843 | +1,040% |
| Other amounts receivable | 41 | €305,111 | €177,823 | -€127,289 | -41.7% |
| Cash at bank and in hand | 54/58 | €114,072 | €470,593 | +€356,520 | +313% |
| Deferred charges and accrued income | 490/1 | €15,123 | €6,971 | -€8,152 | -53.9% |
| Total equity and liabilities | 10/49 | €2,518,638 | €2,882,343 | +€363,705 | +14.4% |
| Equity | 10/15 | -€1,837,051 | -€3,375,507 | -€1.5m | -83.7% |
| Contributions | 10/11 | €358,602 | €358,602 | = | 0.0% |
| Capital | 10 | €358,602 | €358,602 | = | 0.0% |
| Issued capital | 100 | €358,602 | €358,602 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€2,195,653 | -€3,734,109 | -€1.5m | -70.1% |
| Amounts payable | 17/49 | €4,355,689 | €6,257,850 | +€1.9m | +43.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,699,223 | €5,607,696 | +€1.9m | +51.6% |
| Current portion of amounts payable after more than one year | 42 | €11,755 | €0 | -€11,755 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €829,117 | €513,380 | -€315,737 | -38.1% |
| Suppliers | 440/4 | €829,117 | €513,380 | -€315,737 | -38.1% |
| Taxes, remuneration and social security | 45 | €175,837 | €136,713 | -€39,124 | -22.3% |
| Taxes | 450/3 | €2,296 | €2,280 | -€16 | -0.7% |
| Remuneration and social security | 454/9 | €173,541 | €134,433 | -€39,108 | -22.5% |
| Other amounts payable | 47/48 | €2,682,514 | €4,957,603 | +€2.3m | +84.8% |
| Accrued charges and deferred income | 492/3 | €656,467 | €650,155 | -€6,312 | -1.0% |
| Remuneration, social security and pensions | 62 | €1,059,014 | €1,102,945 | +€43,932 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525,788 | €398,092 | -€127,696 | -24.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,132 | €167,525 | +€186,657 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€140,346 | €0 | +€140,346 | |
| Other operating charges | 640/8 | €750,804 | €8,720 | -€742,084 | -98.8% |
| Gross operating margin | 9900 | €54,117 | €347,004 | +€292,887 | +541% |
| Operating profit (loss) | 9901 | -€2,122,011 | -€1,330,278 | +€791,733 | +37.3% |
| Financial income | 75/76B | €33,316 | €12,928 | -€20,388 | -61.2% |
| Recurring financial income | 75 | €33,316 | €12,928 | -€20,388 | -61.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €104,740 | €218,825 | +€114,086 | +109% |
| Recurring financial charges | 65 | €104,740 | €218,825 | +€114,086 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€2,193,435 | -€1,536,176 | +€657,259 | +30.0% |
| Income taxes | 67/77 | €2,218 | €2,280 | +€62 | +2.8% |
| Profit (loss) for the period | 9904 | -€2,195,653 | -€1,538,456 | +€657,198 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,195,653 | -€1,538,456 | +€657,198 | +29.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.