EUROSCAN INSTRUMENTS: 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.
EUROSCAN INSTRUMENTS
Largest movements
- Current investments +€238,604
new in 2025: €238,604
- Cash -€84,729
down €84,729 (-19.8%), from €428,672 to €343,943
mainly Current investments (-€238,604) and Stocks and contracts (-€34,368)
- Stocks and contracts +€34,368
up €34,368 (+58.9%), from €58,310 to €92,678
- Reserves +€184,050
up €184,050 (+60.4%), from €304,920 to €488,970
of which Distributable reserves: +€184,050
- Tax, wage and social debts +€8,456
up €8,456 (+17.6%), from €47,982 to €56,438
- Gross operating margin -€70,519
down €70,519 (-18.3%), from €386,214 to €315,695
- Taxes -€20,920
down €20,920 (-18.4%), from €113,647 to €92,727
- Financial income +€5,529
up €5,529 (+249.2%), from €2,218 to €7,747
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 | €600,857 | €784,299 | +€183,442 | +30.5% |
| Fixed assets | 21/28 | €19,862 | €18,573 | -€1,290 | -6.5% |
| Tangible fixed assets | 22/27 | €19,862 | €18,573 | -€1,290 | -6.5% |
| Plant, machinery and equipment | 23 | €5,145 | €11,480 | +€6,335 | +123.1% |
| Furniture and vehicles | 24 | €11,187 | €7,093 | -€4,094 | -36.6% |
| Other tangible fixed assets | 26 | €3,530 | - | -€3,530 | |
| Current assets | 29/58 | €580,995 | €765,727 | +€184,732 | +31.8% |
| Stocks and contracts in progress | 3 | €58,310 | €92,678 | +€34,368 | +58.9% |
| Stocks | 30/36 | €58,310 | €92,678 | +€34,368 | +58.9% |
| Amounts receivable within one year | 40/41 | €83,396 | €79,810 | -€3,586 | -4.3% |
| Trade receivables | 40 | €76,167 | €79,214 | +€3,047 | +4.0% |
| Other amounts receivable | 41 | €7,229 | €596 | -€6,633 | -91.8% |
| Current investments | 50/53 | - | €238,604 | +€238,604 | |
| Cash at bank and in hand | 54/58 | €428,672 | €343,943 | -€84,729 | -19.8% |
| Deferred charges and accrued income | 490/1 | €10,618 | €10,692 | +€74 | +0.7% |
| Total equity and liabilities | 10/49 | €600,857 | €784,299 | +€183,442 | +30.5% |
| Equity | 10/15 | €437,428 | €614,391 | +€176,963 | +40.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €304,920 | €488,970 | +€184,050 | +60.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €298,720 | €482,770 | +€184,050 | +61.6% |
| Profit (loss) carried forward | 14 | €70,508 | €63,421 | -€7,087 | -10.1% |
| Amounts payable | 17/49 | €163,429 | €169,908 | +€6,479 | +4.0% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Other amounts payable | 178/9 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €87,815 | €94,952 | +€7,137 | +8.1% |
| Trade debts | 44 | €3,336 | €5,856 | +€2,521 | +75.6% |
| Suppliers | 440/4 | €3,336 | €5,856 | +€2,521 | +75.6% |
| Taxes, remuneration and social security | 45 | €47,982 | €56,438 | +€8,456 | +17.6% |
| Taxes | 450/3 | €47,982 | €56,438 | +€8,456 | +17.6% |
| Other amounts payable | 47/48 | €36,497 | €32,658 | -€3,839 | -10.5% |
| Accrued charges and deferred income | 492/3 | €5,614 | €4,956 | -€658 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,482 | €15,268 | -€1,214 | -7.4% |
| Other operating charges | 640/8 | €4,136 | €4,031 | -€105 | -2.5% |
| Gross operating margin | 9900 | €386,214 | €315,695 | -€70,519 | -18.3% |
| Operating profit (loss) | 9901 | €365,596 | €296,396 | -€69,200 | -18.9% |
| Financial income | 75/76B | €2,218 | €7,747 | +€5,529 | +249.2% |
| Recurring financial income | 75 | €2,218 | €7,747 | +€5,529 | +249.2% |
| Financial charges | 65/66B | €5,780 | €6,665 | +€885 | +15.3% |
| Recurring financial charges | 65 | €5,780 | €6,665 | +€885 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €362,034 | €297,478 | -€64,556 | -17.8% |
| Income taxes | 67/77 | €113,647 | €92,727 | -€20,920 | -18.4% |
| Profit (loss) for the period | 9904 | €248,387 | €204,751 | -€43,636 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €248,387 | €204,751 | -€43,636 | -17.6% |
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 9 October 2026 via checked.be.