EUROSALES: 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.
EUROSALES
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Receivables within one year -€61,922
down €61,922 (-16.2%), from €381,634 to €319,713
- Reserves +€81,000
up €81,000 (+24.2%), from €334,275 to €415,275
- Tax, wage and social debts -€29,319
down €29,319 (-33.5%), from €87,415 to €58,096
of which Taxes: -€29,319
- Gross operating margin +€8,769
up €8,769 (+7.8%), from €112,921 to €121,690
- Taxes -€1,729
down €1,729 (-4.9%), from €35,214 to €33,486
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 | €439,219 | €491,812 | +€52,593 | +12.0% |
| Fixed assets | 21/28 | €20,776 | €16,989 | -€3,787 | -18.2% |
| Tangible fixed assets | 22/27 | €20,776 | €16,989 | -€3,787 | -18.2% |
| Plant, machinery and equipment | 23 | €703 | €485 | -€218 | -31.0% |
| Furniture and vehicles | 24 | €5,990 | €4,139 | -€1,851 | -30.9% |
| Other tangible fixed assets | 26 | €14,084 | €12,366 | -€1,719 | -12.2% |
| Current assets | 29/58 | €418,443 | €474,823 | +€56,380 | +13.5% |
| Amounts receivable within one year | 40/41 | €381,634 | €319,713 | -€61,922 | -16.2% |
| Trade receivables | 40 | €381,634 | €319,713 | -€61,922 | -16.2% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €36,354 | €33,098 | -€3,256 | -9.0% |
| Deferred charges and accrued income | 490/1 | €455 | €2,013 | +€1,558 | +342% |
| Total equity and liabilities | 10/49 | €439,219 | €491,812 | +€52,593 | +12.0% |
| Equity | 10/15 | €347,351 | €428,751 | +€81,399 | +23.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €334,275 | €415,275 | +€81,000 | +24.2% |
| Distributable reserves | 133 | €334,275 | €415,275 | +€81,000 | +24.2% |
| Profit (loss) carried forward | 14 | €676 | €1,075 | +€399 | +59.0% |
| Amounts payable | 17/49 | €91,868 | €63,061 | -€28,806 | -31.4% |
| Amounts payable within one year | 42/48 | €91,868 | €63,061 | -€28,806 | -31.4% |
| Trade debts | 44 | €3,371 | €1,947 | -€1,424 | -42.3% |
| Suppliers | 440/4 | €3,371 | €1,947 | -€1,424 | -42.3% |
| Taxes, remuneration and social security | 45 | €87,415 | €58,096 | -€29,319 | -33.5% |
| Taxes | 450/3 | €84,462 | €55,142 | -€29,319 | -34.7% |
| Remuneration and social security | 454/9 | €2,953 | €2,953 | = | 0.0% |
| Other amounts payable | 47/48 | €1,082 | €3,019 | +€1,937 | +179% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,787 | €3,787 | = | 0.0% |
| Other operating charges | 640/8 | €240 | €957 | +€717 | +299% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €112,921 | €121,690 | +€8,769 | +7.8% |
| Operating profit (loss) | 9901 | €108,894 | €116,946 | +€8,052 | +7.4% |
| Financial income | 75/76B | €1 | €1,036 | +€1,035 | +74,991% |
| Recurring financial income | 75 | €1 | €1,036 | +€1,035 | +74,991% |
| Financial charges | 65/66B | €2,191 | €1,380 | -€811 | -37.0% |
| Recurring financial charges | 65 | €2,191 | €1,380 | -€811 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €106,704 | €116,603 | +€9,898 | +9.3% |
| Income taxes | 67/77 | €35,214 | €33,486 | -€1,729 | -4.9% |
| Profit (loss) for the period | 9904 | €71,490 | €83,117 | +€11,627 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,490 | €83,117 | +€11,627 | +16.3% |
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 29 October 2026 via checked.be.