EUROPLAY: 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.
What changed
EUROPLAY
NACE 16.281, Manufacture of other wood products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€254,232
2024 · €69,663+€184,570
Equity
€6.9m
2024 · €6.6m+€254,232
Cash
€533,255
2024 · €379,960+€153,295
Balance sheet total
€8.1m
2024 · €8.2m-€98,063
Largest movements
Assets
- Tangible fixed assets -€330,448
down €330,448 (-12.6%), from €2.6m to €2.3m
of which Plant, machinery and equipment: -€208,367
- Stocks and contracts +€153,303
up €153,303 (+3.4%), from €4.5m to €4.6m
- Cash +€153,295
up €153,295 (+40.3%), from €379,960 to €533,255
mainly Depreciation (+€418,126) and Net result for the year (+€254,232)
Equity and liabilities
- Reserves +€1.9m
up €1.9m (+44.3%), from €4.2m to €6.1m
of which Distributable reserves: +€1.9m
- Profit (loss) carried forward -€1.6m
down €1.6m (-100%), from €1.6m to €0
- Debts after one year -€171,079
down €171,079 (-20.0%), from €853,569 to €682,489
- Tax, wage and social debts -€84,333
down €84,333 (-36.1%), from €233,822 to €149,489
of which Remuneration and social security: -€66,444
Income statement
- Gross operating margin +€268,470
up €268,470 (+10.9%), from €2.5m to €2.7m
- Taxes +€90,745
up €90,745, from €0 to €90,745
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.
Result 2024
€69,663
Gross operating margin
+€268,470
Staff costs
+€22,590
Depreciation
+€2,029
Write-downs
-€10,861
Other operating charges
-€1,301
Financial income
-€1,131
Financial charges
-€4,482
Taxes
-€90,745
Result 2025
€254,232
raises the resultlowers the result
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.
From operations
+€453,865
Investment
-€87,678
Financing
-€212,892
Cash 2024
€379,960
From operations (derived)
+€453,865
Net result for the year
+€254,232
Depreciation
+€418,126
Stocks and contracts
-€153,303
Receivables within one year
+€63,434
Deferred charges and accrued income
+€10,780
Trade debts
-€75,681
Tax, wage and social debts
-€84,333
Advances received
+€30,065
Accrued charges and deferred income
-€9,454
Investment (derived)
-€87,678
Investment in fixed assets (net)
-€87,678
Financing
-€212,892
Debts after one year
-€171,079
Current portion of long-term debt
+€2,430
Short-term financial debts
-€44,243
Cash 2025
€533,255
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,183,146 | €8,085,083 | -€98,063 | -1.2% |
| Fixed assets | 21/28 | €2,616,797 | €2,286,349 | -€330,448 | -12.6% |
| Tangible fixed assets | 22/27 | €2,616,797 | €2,286,349 | -€330,448 | -12.6% |
| Land and buildings | 22 | €1,797,984 | €1,702,350 | -€95,634 | -5.3% |
| Plant, machinery and equipment | 23 | €720,658 | €512,291 | -€208,367 | -28.9% |
| Furniture and vehicles | 24 | €98,155 | €71,708 | -€26,447 | -26.9% |
| Current assets | 29/58 | €5,566,350 | €5,798,735 | +€232,385 | +4.2% |
| Stocks and contracts in progress | 3 | €4,461,893 | €4,615,196 | +€153,303 | +3.4% |
| Stocks | 30/36 | €4,461,893 | €4,615,196 | +€153,303 | +3.4% |
| Amounts receivable within one year | 40/41 | €713,717 | €650,283 | -€63,434 | -8.9% |
| Trade receivables | 40 | €532,302 | €562,618 | +€30,316 | +5.7% |
| Other amounts receivable | 41 | €181,415 | €87,665 | -€93,750 | -51.7% |
| Cash at bank and in hand | 54/58 | €379,960 | €533,255 | +€153,295 | +40.3% |
| Deferred charges and accrued income | 490/1 | €10,780 | €0 | -€10,780 | -100% |
| Total equity and liabilities | 10/49 | €8,183,146 | €8,085,083 | -€98,063 | -1.2% |
| Equity | 10/15 | €6,642,131 | €6,896,364 | +€254,232 | +3.8% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €4,223,856 | €6,096,364 | +€1.9m | +44.3% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Legal reserve | 130 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €4,143,856 | €6,016,364 | +€1.9m | +45.2% |
| Profit (loss) carried forward | 14 | €1,618,276 | €0 | -€1.6m | -100% |
| Amounts payable | 17/49 | €1,541,015 | €1,188,719 | -€352,296 | -22.9% |
| Amounts payable after more than one year | 17 | €853,569 | €682,489 | -€171,079 | -20.0% |
| Financial debts | 170/4 | €853,569 | €682,489 | -€171,079 | -20.0% |
| Amounts payable within one year | 42/48 | €647,992 | €476,230 | -€171,762 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €168,649 | €171,079 | +€2,430 | +1.4% |
| Financial debts | 43 | €44,243 | €0 | -€44,243 | -100% |
| Credit institutions | 430/8 | €44,243 | €0 | -€44,243 | -100% |
| Trade debts | 44 | €175,810 | €100,129 | -€75,681 | -43.0% |
| Suppliers | 440/4 | €175,810 | €100,129 | -€75,681 | -43.0% |
| Advances received on contracts in progress | 46 | €25,468 | €55,534 | +€30,065 | +118% |
| Taxes, remuneration and social security | 45 | €233,822 | €149,489 | -€84,333 | -36.1% |
| Taxes | 450/3 | €25,491 | €7,602 | -€17,889 | -70.2% |
| Remuneration and social security | 454/9 | €208,331 | €141,886 | -€66,444 | -31.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €39,454 | €30,000 | -€9,454 | -24.0% |
| Remuneration, social security and pensions | 62 | €1,865,213 | €1,842,623 | -€22,590 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420,155 | €418,126 | -€2,029 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,861 | +€10,861 | |
| Other operating charges | 640/8 | €81,658 | €82,958 | +€1,301 | +1.6% |
| Gross operating margin | 9900 | €2,465,134 | €2,733,604 | +€268,470 | +10.9% |
| Operating profit (loss) | 9901 | €98,109 | €379,036 | +€280,927 | +286% |
| Financial income | 75/76B | €1,187 | €57 | -€1,131 | -95.2% |
| Recurring financial income | 75 | €1,187 | €57 | -€1,131 | -95.2% |
| Financial charges | 65/66B | €29,633 | €34,115 | +€4,482 | +15.1% |
| Recurring financial charges | 65 | €29,633 | €34,115 | +€4,482 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €69,663 | €344,978 | +€275,315 | +395% |
| Income taxes | 67/77 | €0 | €90,745 | +€90,745 | |
| Profit (loss) for the period | 9904 | €69,663 | €254,232 | +€184,570 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €69,663 | €254,232 | +€184,570 | +265% |
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 23 October 2026 via checked.be.