EUROSIM: 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.
What changed
EUROSIM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€33,641
2024 · €30,512+€3,129
Equity
€656,911
2024 · €642,770+€14,141
Cash
€4,941
2024 · €668+€4,273
Balance sheet total
€812,287
2024 · €805,880+€6,407
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€14,141
up €14,141 (+4.8%), from €296,053 to €310,194
- Tax, wage and social debts -€10,060
down €10,060 (-80.9%), from €12,432 to €2,372
Income statement
- Financial charges -€1,812
down €1,812 (-23.3%), from €7,772 to €5,960
- Financial income +€1,671
up €1,671 (+6.4%), from €26,158 to €27,829
- Taxes +€508
up €508 (+6.9%), from €7,323 to €7,831
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.
Result 2024
€30,512
Gross operating margin
-€137
Depreciation
+€178
Other operating charges
+€103
Other operating items
+€10
Financial income
+€1,671
Financial charges
+€1,812
Taxes
-€508
Result 2025
€33,641
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€23,768
Investment
+€35
Financing
-€19,530
Cash 2024
€668
From operations (derived)
+€23,768
Net result for the year
+€33,641
Receivables after one year
+€1,734
Receivables within one year
+€3,309
Deferred charges and accrued income
-€7,212
Trade debts
+€1,872
Tax, wage and social debts
-€10,060
Advances received
+€1,500
Other debts
-€1,016
Investment (derived)
+€35
Investment in fixed assets (net)
+€35
Financing
-€19,530
Debts after one year
-€30
Contributions, distributions and other
-€19,500
Cash 2025
€4,941
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €805,880 | €812,287 | +€6,407 | +0.8% |
| Fixed assets | 21/28 | €350,589 | €350,555 | -€35 | 0.0% |
| Tangible fixed assets | 22/27 | €350,555 | €350,555 | = | 0.0% |
| Land and buildings | 22 | €350,555 | €350,555 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €35 | - | -€35 | |
| Current assets | 29/58 | €455,291 | €461,733 | +€6,442 | +1.4% |
| Amounts receivable after more than one year | 29 | €440,276 | €438,542 | -€1,734 | -0.4% |
| Trade receivables | 290 | €440,276 | €438,542 | -€1,734 | -0.4% |
| Amounts receivable within one year | 40/41 | €12,166 | €8,858 | -€3,309 | -27.2% |
| Trade receivables | 40 | €12,166 | €5,739 | -€6,427 | -52.8% |
| Other amounts receivable | 41 | €0 | €3,119 | +€3,119 | |
| Cash at bank and in hand | 54/58 | €668 | €4,941 | +€4,273 | +639% |
| Deferred charges and accrued income | 490/1 | €2,181 | €9,393 | +€7,212 | +331% |
| Total equity and liabilities | 10/49 | €805,880 | €812,287 | +€6,407 | +0.8% |
| Equity | 10/15 | €642,770 | €656,911 | +€14,141 | +2.2% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €222,770 | €222,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €210,375 | €210,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,053 | €310,194 | +€14,141 | +4.8% |
| Amounts payable | 17/49 | €163,111 | €155,376 | -€7,734 | -4.7% |
| Amounts payable after more than one year | 17 | €127,530 | €127,500 | -€30 | 0.0% |
| Financial debts | 170/4 | €127,530 | €127,500 | -€30 | 0.0% |
| Amounts payable within one year | 42/48 | €35,581 | €27,876 | -€7,704 | -21.7% |
| Trade debts | 44 | €327 | €2,199 | +€1,872 | +573% |
| Suppliers | 440/4 | €327 | €2,199 | +€1,872 | +573% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €12,432 | €2,372 | -€10,060 | -80.9% |
| Taxes | 450/3 | €12,432 | €2,372 | -€10,060 | -80.9% |
| Other amounts payable | 47/48 | €22,822 | €21,806 | -€1,016 | -4.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | - | -€178 | |
| Other operating charges | 640/8 | €643 | €540 | -€103 | -16.1% |
| Non-recurring operating charges | 66A | €189 | €180 | -€10 | -5.1% |
| Gross operating margin | 9900 | €20,460 | €20,323 | -€137 | -0.7% |
| Operating profit (loss) | 9901 | €19,449 | €19,604 | +€154 | +0.8% |
| Financial income | 75/76B | €26,158 | €27,829 | +€1,671 | +6.4% |
| Recurring financial income | 75 | €26,158 | €27,829 | +€1,671 | +6.4% |
| Financial charges | 65/66B | €7,772 | €5,960 | -€1,812 | -23.3% |
| Recurring financial charges | 65 | €7,772 | €5,960 | -€1,812 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €37,835 | €41,473 | +€3,637 | +9.6% |
| Income taxes | 67/77 | €7,323 | €7,831 | +€508 | +6.9% |
| Profit (loss) for the period | 9904 | €30,512 | €33,641 | +€3,129 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,512 | €33,641 | +€3,129 | +10.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.