EUROPYA CONSTRUCT: 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.
EUROPYA CONSTRUCT
Largest movements
- Tangible fixed assets -€7,554
down €7,554 (-42.0%), from €18,004 to €10,451
of which Furniture and vehicles: -€9,554
- Receivables within one year +€5,834
up €5,834 (+33.2%), from €17,549 to €23,383
of which Other amounts receivable: +€9,396
- Debts after one year -€5,467
down €5,467 (-64.6%), from €8,467 to €3,000
- Profit (loss) carried forward +€4,354
up €4,354 (+34.1%), from €12,770 to €17,124
- Current portion of long-term debt -€2,925
down €2,925 (-34.9%), from €8,391 to €5,467
- Trade debts +€957
up €957 (+550.0%), from €174 to €1,131
- Tax, wage and social debts +€754
up €754 (+56.0%), from €1,345 to €2,099
- Gross operating margin +€5,021
up €5,021 (+32.0%), from €15,707 to €20,728
- Depreciation +€3,514
up €3,514 (+43.7%), from €8,040 to €11,554
- Financial charges +€781
up €781 (+69.0%), from €1,133 to €1,914
- Taxes +€657
up €657 (+48.9%), from €1,345 to €2,003
- Other operating charges +€212
up €212 (+59.7%), from €355 to €568
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 | €36,055 | €34,263 | -€1,792 | -5.0% |
| Fixed assets | 21/28 | €18,004 | €10,451 | -€7,554 | -42.0% |
| Tangible fixed assets | 22/27 | €18,004 | €10,451 | -€7,554 | -42.0% |
| Plant, machinery and equipment | 23 | - | €2,000 | +€2,000 | |
| Furniture and vehicles | 24 | €18,004 | €8,451 | -€9,554 | -53.1% |
| Current assets | 29/58 | €18,051 | €23,812 | +€5,761 | +31.9% |
| Amounts receivable within one year | 40/41 | €17,549 | €23,383 | +€5,834 | +33.2% |
| Trade receivables | 40 | €11,064 | €7,502 | -€3,562 | -32.2% |
| Other amounts receivable | 41 | €6,485 | €15,881 | +€9,396 | +144.9% |
| Cash at bank and in hand | 54/58 | €502 | €429 | -€73 | -14.6% |
| Total equity and liabilities | 10/49 | €36,055 | €34,263 | -€1,792 | -5.0% |
| Equity | 10/15 | €15,770 | €20,124 | +€4,354 | +27.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,770 | €17,124 | +€4,354 | +34.1% |
| Amounts payable | 17/49 | €20,286 | €14,139 | -€6,146 | -30.3% |
| Amounts payable after more than one year | 17 | €8,467 | €3,000 | -€5,467 | -64.6% |
| Financial debts | 170/4 | €8,467 | €3,000 | -€5,467 | -64.6% |
| Amounts payable within one year | 42/48 | €11,819 | €11,139 | -€680 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €8,391 | €5,467 | -€2,925 | -34.9% |
| Financial debts | 43 | €1,908 | €2,442 | +€534 | +28.0% |
| Credit institutions | 430/8 | €1,908 | €2,442 | +€534 | +28.0% |
| Trade debts | 44 | €174 | €1,131 | +€957 | +550.0% |
| Suppliers | 440/4 | €174 | €1,131 | +€957 | +550.0% |
| Taxes, remuneration and social security | 45 | €1,345 | €2,099 | +€754 | +56.0% |
| Taxes | 450/3 | €1,345 | €2,099 | +€754 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,040 | €11,554 | +€3,514 | +43.7% |
| Other operating charges | 640/8 | €355 | €568 | +€212 | +59.7% |
| Gross operating margin | 9900 | €15,707 | €20,728 | +€5,021 | +32.0% |
| Operating profit (loss) | 9901 | €7,312 | €8,607 | +€1,295 | +17.7% |
| Financial charges | 65/66B | €1,133 | €1,914 | +€781 | +69.0% |
| Recurring financial charges | 65 | €1,133 | €1,914 | +€781 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €6,180 | €6,693 | +€514 | +8.3% |
| Income taxes | 67/77 | €1,345 | €2,003 | +€657 | +48.9% |
| Profit (loss) for the period | 9904 | €4,834 | €4,690 | -€144 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,834 | €4,690 | -€144 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.