EUROTOND: what changed
What changed
EUROTOND
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€42,657
2024 · €44,425-€1,767
Equity
€457,752
2024 · €415,095+€42,657
Cash
€167,350
2024 · €197,033-€29,683
Balance sheet total
€529,700
2024 · €545,923-€16,223
Largest movements
Assets
- Stocks and contracts +€79,159
up €79,159 (+52.1%), from €151,802 to €230,961
- Receivables within one year -€41,867
down €41,867 (-69.3%), from €60,419 to €18,553
of which Trade receivables: -€31,867
- Tangible fixed assets -€36,775
down €36,775 (-27.2%), from €135,119 to €98,344
of which Furniture and vehicles: -€33,259
- Cash -€29,683
down €29,683 (-15.1%), from €197,033 to €167,350
mainly Stocks and contracts (-€79,159) and Trade debts (-€31,610)
- Deferred charges and accrued income +€12,942
up €12,942 (+1,307%), from €990 to €13,932
Equity and liabilities
- Trade debts -€31,610
down €31,610 (-52.4%), from €60,272 to €28,662
- Reserves +€22,179
up €22,179 (+13.8%), from €160,580 to €182,759
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€20,478
up €20,478 (+10.0%), from €204,515 to €224,993
- Debts after one year -€19,417
down €19,417 (-90.8%), from €21,387 to €1,970
- Tax, wage and social debts -€7,176
down €7,176 (-25.1%), from €28,552 to €21,376
of which Taxes: -€11,000
Income statement
- Taxes -€8,758
down €8,758 (-29.3%), from €29,892 to €21,134
- Financial income -€4,318
down €4,318 (-61.4%), from €7,036 to €2,719
- Gross operating margin -€2,590
down €2,590 (-2.3%), from €111,474 to €108,885
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€44,425
Gross operating margin
-€2,590
Staff costs
-€859
Depreciation
-€161
Other operating charges
-€833
Financial income
-€4,318
Financial charges
-€825
Taxes
+€8,758
Deferred taxes and other
-€940
Result 2025
€42,657
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€9,278
Investment
-€1,616
Financing
-€18,789
Cash 2024
€197,033
From operations (derived)
-€9,278
Net result for the year
+€42,657
Depreciation
+€38,391
Stocks and contracts
-€79,159
Receivables within one year
+€41,867
Deferred charges and accrued income
-€12,942
Provisions
-€940
Trade debts
-€31,610
Tax, wage and social debts
-€7,176
Other debts
-€321
Accrued charges and deferred income
-€44
Investment (derived)
-€1,616
Investment in fixed assets (net)
-€1,616
Financing
-€18,789
Debts after one year
-€19,417
Current portion of long-term debt
+€628
Cash 2025
€167,350
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,923 | €529,700 | -€16,223 | -3.0% |
| Fixed assets | 21/28 | €135,679 | €98,904 | -€36,775 | -27.1% |
| Tangible fixed assets | 22/27 | €135,119 | €98,344 | -€36,775 | -27.2% |
| Plant, machinery and equipment | 23 | €37,551 | €32,612 | -€4,939 | -13.2% |
| Furniture and vehicles | 24 | €94,863 | €61,604 | -€33,259 | -35.1% |
| Other tangible fixed assets | 26 | €2,704 | €4,127 | +€1,423 | +52.6% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €410,244 | €430,796 | +€20,552 | +5.0% |
| Stocks and contracts in progress | 3 | €151,802 | €230,961 | +€79,159 | +52.1% |
| Stocks | 30/36 | €151,802 | €230,961 | +€79,159 | +52.1% |
| Amounts receivable within one year | 40/41 | €60,419 | €18,553 | -€41,867 | -69.3% |
| Trade receivables | 40 | €35,289 | €3,423 | -€31,867 | -90.3% |
| Other amounts receivable | 41 | €25,130 | €15,130 | -€10,000 | -39.8% |
| Cash at bank and in hand | 54/58 | €197,033 | €167,350 | -€29,683 | -15.1% |
| Deferred charges and accrued income | 490/1 | €990 | €13,932 | +€12,942 | +1,307% |
| Total equity and liabilities | 10/49 | €545,923 | €529,700 | -€16,223 | -3.0% |
| Equity | 10/15 | €415,095 | €457,752 | +€42,657 | +10.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €160,580 | €182,759 | +€22,179 | +13.8% |
| Non-distributable reserves | 130/1 | €5,000 | €0 | -€5,000 | -100% |
| Reserves not available under the articles | 1311 | €5,000 | €0 | -€5,000 | -100% |
| Tax-exempt reserves | 132 | €5,580 | €2,759 | -€2,821 | -50.6% |
| Distributable reserves | 133 | €150,000 | €180,000 | +€30,000 | +20.0% |
| Profit (loss) carried forward | 14 | €204,515 | €224,993 | +€20,478 | +10.0% |
| Provisions and deferred taxes | 16 | €1,860 | €920 | -€940 | -50.6% |
| Deferred taxes | 168 | €1,860 | €920 | -€940 | -50.6% |
| Amounts payable | 17/49 | €128,968 | €71,028 | -€57,940 | -44.9% |
| Amounts payable after more than one year | 17 | €21,387 | €1,970 | -€19,417 | -90.8% |
| Financial debts | 170/4 | €21,387 | €1,970 | -€19,417 | -90.8% |
| Amounts payable within one year | 42/48 | €107,537 | €69,057 | -€38,480 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €18,005 | €18,632 | +€628 | +3.5% |
| Trade debts | 44 | €60,272 | €28,662 | -€31,610 | -52.4% |
| Suppliers | 440/4 | €60,272 | €28,662 | -€31,610 | -52.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €28,552 | €21,376 | -€7,176 | -25.1% |
| Taxes | 450/3 | €28,552 | €17,552 | -€11,000 | -38.5% |
| Remuneration and social security | 454/9 | €0 | €3,824 | +€3,824 | |
| Other amounts payable | 47/48 | €708 | €387 | -€321 | -45.4% |
| Accrued charges and deferred income | 492/3 | €44 | €0 | -€44 | -100% |
| Remuneration, social security and pensions | 62 | €517 | €1,375 | +€859 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,230 | €38,391 | +€161 | +0.4% |
| Other operating charges | 640/8 | €6,036 | €6,870 | +€833 | +13.8% |
| Gross operating margin | 9900 | €111,474 | €108,885 | -€2,590 | -2.3% |
| Operating profit (loss) | 9901 | €66,692 | €62,249 | -€4,443 | -6.7% |
| Financial income | 75/76B | €7,036 | €2,719 | -€4,318 | -61.4% |
| Recurring financial income | 75 | €7,036 | €2,719 | -€4,318 | -61.4% |
| Financial charges | 65/66B | €1,292 | €2,116 | +€825 | +63.9% |
| Recurring financial charges | 65 | €1,292 | €2,116 | +€825 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €72,437 | €62,852 | -€9,585 | -13.2% |
| Transfer from deferred taxes | 780 | €1,881 | €940 | -€940 | -50.0% |
| Income taxes | 67/77 | €29,892 | €21,134 | -€8,758 | -29.3% |
| Profit (loss) for the period | 9904 | €44,425 | €42,657 | -€1,767 | -4.0% |
| Transfer from tax-exempt reserves | 789 | €5,641 | €2,821 | -€2,821 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,066 | €45,478 | -€4,588 | -9.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.