Europtics: 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.
Europtics
Largest movements
- Tangible fixed assets -€34,018
down €34,018 (-8.7%), from €391,773 to €357,755
of which Land and buildings: -€22,124
- Receivables within one year +€15,717
up €15,717 (+30.4%), from €51,617 to €67,334
of which Trade receivables: +€15,658
- Cash +€7,695
up €7,695 (+251%), from €3,066 to €10,761
mainly Depreciation (+€34,018) and Tax, wage and social debts (+€14,613)
- Stocks and contracts -€5,270
down €5,270 (-8.2%), from €64,500 to €59,230
- Debts after one year -€37,703
down €37,703 (-10.2%), from €370,860 to €333,157
of which Financial debts: -€30,563
- Tax, wage and social debts +€14,613
up €14,613 (+102%), from €14,347 to €28,960
of which Taxes: +€11,724
- Advances received +€5,460
up €5,460 (+9.8%), from €55,633 to €61,093
- Gross operating margin +€8,436
up €8,436 (+21.9%), from €38,511 to €46,947
- Financial charges -€3,298
down €3,298 (-19.0%), from €17,319 to €14,021
- Other operating charges -€1,749
down €1,749 (-100%), from €1,749 to €0
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 | €519,956 | €504,080 | -€15,876 | -3.1% |
| Fixed assets | 21/28 | €400,773 | €366,755 | -€34,018 | -8.5% |
| Tangible fixed assets | 22/27 | €391,773 | €357,755 | -€34,018 | -8.7% |
| Land and buildings | 22 | €352,343 | €330,219 | -€22,124 | -6.3% |
| Other tangible fixed assets | 26 | €39,430 | €27,536 | -€11,894 | -30.2% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €119,183 | €137,325 | +€18,142 | +15.2% |
| Stocks and contracts in progress | 3 | €64,500 | €59,230 | -€5,270 | -8.2% |
| Stocks | 30/36 | €64,500 | €59,230 | -€5,270 | -8.2% |
| Amounts receivable within one year | 40/41 | €51,617 | €67,334 | +€15,717 | +30.4% |
| Trade receivables | 40 | €51,176 | €66,834 | +€15,658 | +30.6% |
| Other amounts receivable | 41 | €441 | €500 | +€59 | +13.4% |
| Cash at bank and in hand | 54/58 | €3,066 | €10,761 | +€7,695 | +251% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €519,956 | €504,080 | -€15,876 | -3.1% |
| Equity | 10/15 | -€10,297 | -€12,145 | -€1,848 | -17.9% |
| Contributions | 10/11 | €41,000 | €41,000 | = | 0.0% |
| Revaluation surpluses | 12 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,297 | -€78,145 | -€1,848 | -2.4% |
| Amounts payable | 17/49 | €530,253 | €516,225 | -€14,028 | -2.6% |
| Amounts payable after more than one year | 17 | €370,860 | €333,157 | -€37,703 | -10.2% |
| Financial debts | 170/4 | €244,106 | €213,543 | -€30,563 | -12.5% |
| Other amounts payable | 178/9 | €126,754 | €119,614 | -€7,140 | -5.6% |
| Amounts payable within one year | 42/48 | €159,393 | €183,068 | +€23,675 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €29,360 | €30,563 | +€1,203 | +4.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €13,731 | €12,288 | -€1,443 | -10.5% |
| Suppliers | 440/4 | €13,731 | €12,288 | -€1,443 | -10.5% |
| Advances received on contracts in progress | 46 | €55,633 | €61,093 | +€5,460 | +9.8% |
| Taxes, remuneration and social security | 45 | €14,347 | €28,960 | +€14,613 | +102% |
| Taxes | 450/3 | €14,347 | €26,071 | +€11,724 | +81.7% |
| Remuneration and social security | 454/9 | - | €2,889 | +€2,889 | |
| Other amounts payable | 47/48 | €46,322 | €50,164 | +€3,842 | +8.3% |
| Remuneration, social security and pensions | 62 | €527 | €773 | +€246 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,416 | €34,018 | -€399 | -1.2% |
| Other operating charges | 640/8 | €1,749 | €0 | -€1,749 | -100% |
| Gross operating margin | 9900 | €38,511 | €46,947 | +€8,436 | +21.9% |
| Operating profit (loss) | 9901 | €1,818 | €12,157 | +€10,339 | +569% |
| Financial income | 75/76B | €74 | €16 | -€58 | -78.6% |
| Recurring financial income | 75 | €74 | €16 | -€58 | -78.6% |
| Financial charges | 65/66B | €17,319 | €14,021 | -€3,298 | -19.0% |
| Recurring financial charges | 65 | €17,319 | €14,021 | -€3,298 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,426 | -€1,848 | +€13,578 | +88.0% |
| Profit (loss) for the period | 9904 | -€15,426 | -€1,848 | +€13,578 | +88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,426 | -€1,848 | +€13,578 | +88.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.