EUROSERV: 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.
EUROSERV
Largest movements
- Tangible fixed assets -€25,093
down €25,093 (-21.2%), from €118,598 to €93,505
- Receivables within one year -€10,478
down €10,478 (-24.2%), from €43,357 to €32,879
of which Trade receivables: -€15,768
- Cash +€3,267
up €3,267 (+20.7%), from €15,821 to €19,088
mainly Depreciation (+€25,093) and Receivables within one year (+€10,478)
- Short-term financial debts -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Other debts -€7,151
down €7,151 (-76.2%), from €9,386 to €2,236
- Profit (loss) carried forward -€5,208
down €5,208 (-4.8%), from -€108,135 to -€113,343
- Gross operating margin -€30,529
down €30,529 (-59.0%), from €51,746 to €21,217
- Other operating charges -€2,291
down €2,291 (-40.5%), from €5,657 to €3,366
- Financial charges -€1,751
down €1,751 (-30.4%), from €5,768 to €4,016
of which Financial charges: -€5,724
- Financial income -€550
down €550 (-8.3%), from €6,600 to €6,050
of which Financial income: -€550
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 | €177,776 | €145,472 | -€32,304 | -18.2% |
| Fixed assets | 21/28 | €118,598 | €93,505 | -€25,093 | -21.2% |
| Tangible fixed assets | 22/27 | €118,598 | €93,505 | -€25,093 | -21.2% |
| Land and buildings | 22 | €58,805 | €54,852 | -€3,953 | -6.7% |
| Furniture and vehicles | 24 | €46,176 | €34,636 | -€11,540 | -25.0% |
| Other tangible fixed assets | 26 | €13,617 | €4,017 | -€9,600 | -70.5% |
| Current assets | 29/58 | €59,178 | €51,967 | -€7,211 | -12.2% |
| Amounts receivable within one year | 40/41 | €43,357 | €32,879 | -€10,478 | -24.2% |
| Trade receivables | 40 | €43,357 | €27,589 | -€15,768 | -36.4% |
| Other amounts receivable | 41 | - | €5,290 | +€5,290 | |
| Cash at bank and in hand | 54/58 | €15,821 | €19,088 | +€3,267 | +20.7% |
| Total equity and liabilities | 10/49 | €177,776 | €145,472 | -€32,304 | -18.2% |
| Equity | 10/15 | -€26,096 | -€31,305 | -€5,208 | -20.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,039 | €7,039 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Other | 1319 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,539 | €4,539 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,135 | -€113,343 | -€5,208 | -4.8% |
| Amounts payable | 17/49 | €203,873 | €176,777 | -€27,096 | -13.3% |
| Amounts payable after more than one year | 17 | €90,950 | €90,950 | = | 0.0% |
| Financial debts | 170/4 | €90,950 | €90,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,923 | €85,827 | -€27,096 | -24.0% |
| Financial debts | 43 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Other loans | 439 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Trade debts | 44 | €3,536 | €2,541 | -€996 | -28.2% |
| Suppliers | 440/4 | €3,536 | €2,541 | -€996 | -28.2% |
| Taxes, remuneration and social security | 45 | - | €1,050 | +€1,050 | |
| Taxes | 450/3 | - | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €9,386 | €2,236 | -€7,151 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,093 | €25,093 | = | 0.0% |
| Other operating charges | 640/8 | €5,657 | €3,366 | -€2,291 | -40.5% |
| Gross operating margin | 9900 | €51,746 | €21,217 | -€30,529 | -59.0% |
| Operating profit (loss) | 9901 | €20,996 | -€7,242 | -€28,238 | |
| Financial income | 75/76B | €6,600 | €6,050 | -€550 | -8.3% |
| Recurring financial income | 75 | €6,600 | €6,050 | -€550 | -8.3% |
| Non-recurring financial income | 76B | €6,600 | €6,050 | -€550 | -8.3% |
| Financial charges | 65/66B | €5,768 | €4,016 | -€1,751 | -30.4% |
| Recurring financial charges | 65 | €5,768 | €44 | -€5,724 | -99.2% |
| Non-recurring financial charges | 66B | - | €3,973 | +€3,973 | |
| Profit (loss) for the period before taxes | 9903 | €21,828 | -€5,208 | -€27,037 | |
| Profit (loss) for the period | 9904 | €21,828 | -€5,208 | -€27,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,828 | -€5,208 | -€27,037 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.