EUROTRONICS: 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.
EUROTRONICS
Largest movements
- Receivables within one year +€10,284
up €10,284 (+86.7%), from €11,868 to €22,151
of which Trade receivables: +€10,303
- Cash -€1,549
down €1,549 (-17.4%), from €8,894 to €7,345
mainly Receivables within one year (-€10,284) and Tax, wage and social debts (-€5,611)
- Tangible fixed assets -€1,434
down €1,434 (-21.9%), from €6,537 to €5,103
of which Furniture and vehicles: -€5,202
- Deferred charges and accrued income +€1,260
up €1,260 (+356.5%), from €354 to €1,614
- Other debts +€15,090
up €15,090, from €0 to €15,090
- Tax, wage and social debts -€5,611
down €5,611 (-80.8%), from €6,946 to €1,334
- Trade debts +€1,062
up €1,062 (+81.7%), from €1,299 to €2,361
- Profit (loss) carried forward -€1,012
down €1,012 (-3.8%), from -€26,578 to -€27,591
- Advances received -€968
down €968 (-100.0%), from €968 to €0
- Gross operating margin +€38,823
up €38,823 (+98.4%), from -€39,456 to -€633
- Financial charges -€7,472
down €7,472 (-93.0%), from €8,032 to €560
- Financial income -€411
down €411 (-7.4%), from €5,522 to €5,111
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 | €44,652 | €53,213 | +€8,560 | +19.2% |
| Fixed assets | 21/28 | €6,537 | €5,103 | -€1,434 | -21.9% |
| Tangible fixed assets | 22/27 | €6,537 | €5,103 | -€1,434 | -21.9% |
| Land and buildings | 22 | €319 | €160 | -€160 | -50.0% |
| Plant, machinery and equipment | 23 | €389 | €4,316 | +€3,927 | +1008.9% |
| Furniture and vehicles | 24 | €5,828 | €627 | -€5,202 | -89.2% |
| Current assets | 29/58 | €38,115 | €48,110 | +€9,995 | +26.2% |
| Amounts receivable after more than one year | 29 | €17,000 | €17,000 | = | 0.0% |
| Other amounts receivable | 291 | €17,000 | €17,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,868 | €22,151 | +€10,284 | +86.7% |
| Trade receivables | 40 | €11,848 | €22,151 | +€10,303 | +87.0% |
| Other amounts receivable | 41 | €19 | €0 | -€19 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,894 | €7,345 | -€1,549 | -17.4% |
| Deferred charges and accrued income | 490/1 | €354 | €1,614 | +€1,260 | +356.5% |
| Total equity and liabilities | 10/49 | €44,652 | €53,213 | +€8,560 | +19.2% |
| Equity | 10/15 | €35,439 | €34,427 | -€1,012 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €43,426 | €43,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €41,566 | €41,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,578 | -€27,591 | -€1,012 | -3.8% |
| Amounts payable | 17/49 | €9,213 | €18,786 | +€9,573 | +103.9% |
| Amounts payable within one year | 42/48 | €9,213 | €18,786 | +€9,573 | +103.9% |
| Trade debts | 44 | €1,299 | €2,361 | +€1,062 | +81.7% |
| Suppliers | 440/4 | €1,299 | €2,361 | +€1,062 | +81.7% |
| Advances received on contracts in progress | 46 | €968 | €0 | -€968 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,946 | €1,334 | -€5,611 | -80.8% |
| Taxes | 450/3 | €6,946 | €1,334 | -€5,611 | -80.8% |
| Other amounts payable | 47/48 | €0 | €15,090 | +€15,090 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,038 | €3,395 | +€357 | +11.7% |
| Other operating charges | 640/8 | €1,389 | €1,233 | -€156 | -11.2% |
| Non-recurring operating charges | 66A | €32 | €0 | -€32 | -100.0% |
| Gross operating margin | 9900 | -€39,456 | -€633 | +€38,823 | +98.4% |
| Operating profit (loss) | 9901 | -€43,916 | -€5,261 | +€38,655 | +88.0% |
| Financial income | 75/76B | €5,522 | €5,111 | -€411 | -7.4% |
| Recurring financial income | 75 | €5,522 | €5,111 | -€411 | -7.4% |
| Financial charges | 65/66B | €8,032 | €560 | -€7,472 | -93.0% |
| Recurring financial charges | 65 | €8,032 | €560 | -€7,472 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,426 | -€710 | +€45,716 | +98.5% |
| Income taxes | 67/77 | €294 | €302 | +€7 | +2.5% |
| Profit (loss) for the period | 9904 | -€46,721 | -€1,012 | +€45,709 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,721 | -€1,012 | +€45,709 | +97.8% |
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 4 October 2026 via checked.be.