EUROPTIC: 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.
EUROPTIC
Largest movements
- Financial fixed assets +€155,062
up €155,062 (+310.1%), from €50,000 to €205,062
- Stocks and contracts +€24,394
up €24,394 (+11.3%), from €215,767 to €240,161
- Receivables within one year +€12,253
up €12,253 (+5.7%), from €214,799 to €227,052
of which Trade receivables: +€22,253
- Cash +€11,094
up €11,094 (+107.3%), from €10,344 to €21,438
mainly Debts after one year (+€62,128) and Trade debts (+€48,644)
- Debts after one year +€62,128
new in 2025: €62,128
- Trade debts +€48,644
up €48,644 (+28.5%), from €170,514 to €219,158
- Other debts +€48,538
up €48,538 (+2554.6%), from €1,900 to €50,438
- Profit (loss) carried forward +€22,473
up €22,473 (+17.2%), from €130,613 to €153,086
- Current portion of long-term debt +€14,016
up €14,016 (+265.8%), from €5,274 to €19,290
- Gross operating margin -€37,855
down €37,855 (-21.3%), from €177,812 to €139,957
- Staff costs +€4,091
up €4,091 (+4.3%), from €94,580 to €98,671
- Financial charges +€3,887
up €3,887 (+73.1%), from €5,321 to €9,208
- Taxes -€3,742
down €3,742 (-45.8%), from €8,168 to €4,426
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 | €494,992 | €694,325 | +€199,333 | +40.3% |
| Fixed assets | 21/28 | €52,471 | €205,674 | +€153,203 | +292.0% |
| Tangible fixed assets | 22/27 | €2,471 | €612 | -€1,859 | -75.2% |
| Furniture and vehicles | 24 | €917 | €612 | -€305 | -33.3% |
| Other tangible fixed assets | 26 | €1,554 | - | -€1,554 | |
| Financial fixed assets | 28 | €50,000 | €205,062 | +€155,062 | +310.1% |
| Current assets | 29/58 | €442,521 | €488,651 | +€46,130 | +10.4% |
| Stocks and contracts in progress | 3 | €215,767 | €240,161 | +€24,394 | +11.3% |
| Stocks | 30/36 | €215,767 | €240,161 | +€24,394 | +11.3% |
| Amounts receivable within one year | 40/41 | €214,799 | €227,052 | +€12,253 | +5.7% |
| Trade receivables | 40 | €127,599 | €149,852 | +€22,253 | +17.4% |
| Other amounts receivable | 41 | €87,200 | €77,200 | -€10,000 | -11.5% |
| Cash at bank and in hand | 54/58 | €10,344 | €21,438 | +€11,094 | +107.3% |
| Deferred charges and accrued income | 490/1 | €1,611 | - | -€1,611 | |
| Total equity and liabilities | 10/49 | €494,992 | €694,325 | +€199,333 | +40.3% |
| Equity | 10/15 | €294,223 | €316,696 | +€22,473 | +7.6% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,613 | €153,086 | +€22,473 | +17.2% |
| Amounts payable | 17/49 | €200,769 | €377,629 | +€176,860 | +88.1% |
| Amounts payable after more than one year | 17 | - | €62,128 | +€62,128 | |
| Financial debts | 170/4 | - | €62,128 | +€62,128 | |
| Amounts payable within one year | 42/48 | €200,769 | €315,501 | +€114,732 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €5,274 | €19,290 | +€14,016 | +265.8% |
| Trade debts | 44 | €170,514 | €219,158 | +€48,644 | +28.5% |
| Suppliers | 440/4 | €170,514 | €219,158 | +€48,644 | +28.5% |
| Taxes, remuneration and social security | 45 | €23,081 | €26,615 | +€3,534 | +15.3% |
| Taxes | 450/3 | €13,873 | €12,070 | -€1,803 | -13.0% |
| Remuneration and social security | 454/9 | €9,208 | €14,545 | +€5,337 | +58.0% |
| Other amounts payable | 47/48 | €1,900 | €50,438 | +€48,538 | +2554.6% |
| Remuneration, social security and pensions | 62 | €94,580 | €98,671 | +€4,091 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,860 | €1,860 | = | 0.0% |
| Other operating charges | 640/8 | €3,720 | €3,319 | -€401 | -10.8% |
| Gross operating margin | 9900 | €177,812 | €139,957 | -€37,855 | -21.3% |
| Operating profit (loss) | 9901 | €77,652 | €36,107 | -€41,545 | -53.5% |
| Financial charges | 65/66B | €5,321 | €9,208 | +€3,887 | +73.1% |
| Recurring financial charges | 65 | €5,321 | €9,208 | +€3,887 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €72,331 | €26,899 | -€45,432 | -62.8% |
| Income taxes | 67/77 | €8,168 | €4,426 | -€3,742 | -45.8% |
| Profit (loss) for the period | 9904 | €64,163 | €22,473 | -€41,690 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,163 | €22,473 | -€41,690 | -65.0% |
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 5 October 2026 via checked.be.