EUROPROLIS: what changed
Two fiscal 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.
EUROPROLIS
Largest movements
- Cash +€66,580
up €66,580 (+93.4%), from €71,257 to €137,838
mainly Depreciation (+€52,195) and Other debts (+€31,540)
- Tangible fixed assets -€51,535
down €51,535 (-22.0%), from €234,240 to €182,705
- Deferred charges and accrued income +€3,618
up €3,618 (+480.4%), from €753 to €4,371
- Other debts +€31,540
up €31,540 (+79.9%), from €39,465 to €71,006
- Debts after one year -€7,531
down €7,531 (-5.1%), from €147,523 to €139,991
- Current portion of long-term debt -€5,111
down €5,111 (-40.4%), from €12,642 to €7,531
- Gross operating margin -€13,158
down €13,158 (-18.1%), from €72,646 to €59,488
- Taxes -€1,989
down €1,989, from €1,669 to -€320
- Financial charges -€932
down €932 (-31.2%), from €2,983 to €2,051
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.
Cash bridge derived
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 | €323,890 | €341,274 | +€17,383 | +5.4% |
| Fixed assets | 21/28 | €234,490 | €182,955 | -€51,535 | -22.0% |
| Tangible fixed assets | 22/27 | €234,240 | €182,705 | -€51,535 | -22.0% |
| Land and buildings | 22 | €69,591 | €47,195 | -€22,397 | -32.2% |
| Plant, machinery and equipment | 23 | €27,516 | €21,383 | -€6,134 | -22.3% |
| Furniture and vehicles | 24 | €137,132 | €114,128 | -€23,004 | -16.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €89,400 | €158,318 | +€68,918 | +77.1% |
| Amounts receivable within one year | 40/41 | €17,390 | €16,109 | -€1,280 | -7.4% |
| Trade receivables | 40 | €6,610 | €11,058 | +€4,449 | +67.3% |
| Other amounts receivable | 41 | €10,780 | €5,051 | -€5,729 | -53.1% |
| Cash at bank and in hand | 54/58 | €71,257 | €137,838 | +€66,580 | +93.4% |
| Deferred charges and accrued income | 490/1 | €753 | €4,371 | +€3,618 | +480.4% |
| Total equity and liabilities | 10/49 | €323,890 | €341,274 | +€17,383 | +5.4% |
| Equity | 10/15 | €114,356 | €113,892 | -€464 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,756 | €95,292 | -€464 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,276 | €8,276 | = | 0.0% |
| Distributable reserves | 133 | €85,620 | €85,156 | -€464 | -0.5% |
| Amounts payable | 17/49 | €209,534 | €227,382 | +€17,847 | +8.5% |
| Amounts payable after more than one year | 17 | €147,523 | €139,991 | -€7,531 | -5.1% |
| Financial debts | 170/4 | €147,523 | €139,991 | -€7,531 | -5.1% |
| Amounts payable within one year | 42/48 | €58,317 | €83,735 | +€25,418 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €12,642 | €7,531 | -€5,111 | -40.4% |
| Trade debts | 44 | €2,183 | €1,373 | -€810 | -37.1% |
| Suppliers | 440/4 | €2,183 | €1,373 | -€810 | -37.1% |
| Taxes, remuneration and social security | 45 | €4,027 | €3,825 | -€202 | -5.0% |
| Taxes | 450/3 | €4,027 | €3,825 | -€202 | -5.0% |
| Other amounts payable | 47/48 | €39,465 | €71,006 | +€31,540 | +79.9% |
| Accrued charges and deferred income | 492/3 | €3,694 | €3,655 | -€39 | -1.1% |
| Non-recurring operating income | 76A | €18,335 | €0 | -€18,335 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,742 | €52,195 | -€547 | -1.0% |
| Other operating charges | 640/8 | €6,177 | €6,066 | -€110 | -1.8% |
| Gross operating margin | 9900 | €72,646 | €59,488 | -€13,158 | -18.1% |
| Operating profit (loss) | 9901 | €13,727 | €1,227 | -€12,500 | -91.1% |
| Financial income | 75/76B | €55 | €40 | -€15 | -27.3% |
| Recurring financial income | 75 | €55 | €40 | -€15 | -27.3% |
| Financial charges | 65/66B | €2,983 | €2,051 | -€932 | -31.2% |
| Recurring financial charges | 65 | €2,983 | €2,051 | -€932 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €10,799 | -€784 | -€11,583 | |
| Income taxes | 67/77 | €1,669 | -€320 | -€1,989 | |
| Profit (loss) for the period | 9904 | €9,131 | -€464 | -€9,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,131 | -€464 | -€9,595 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.