EURUS: 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.
EURUS
Largest movements
- Tangible fixed assets -€5,546
down €5,546 (-1.7%), from €335,992 to €330,445
of which Furniture and vehicles: -€5,546
- Reserves -€20,866
down €20,866 (-29.2%), from €71,348 to €50,482
- Other debts +€16,396
up €16,396 (+32.1%), from €51,145 to €67,541
- Gross operating margin +€14,070
up €14,070 (+67.7%), from -€20,796 to -€6,727
- Depreciation +€2,557
up €2,557 (+23.8%), from €10,752 to €13,310
- Other operating charges -€290
down €290 (-43.7%), from €664 to €374
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,433 | €344,489 | -€4,944 | -1.4% |
| Fixed assets | 21/28 | €335,992 | €330,445 | -€5,546 | -1.7% |
| Tangible fixed assets | 22/27 | €335,992 | €330,445 | -€5,546 | -1.7% |
| Land and buildings | 22 | €274,578 | €274,578 | = | 0.0% |
| Furniture and vehicles | 24 | €61,414 | €55,868 | -€5,546 | -9.0% |
| Current assets | 29/58 | €13,441 | €14,043 | +€602 | +4.5% |
| Stocks and contracts in progress | 3 | €2,800 | €2,949 | +€148 | +5.3% |
| Stocks | 30/36 | €2,800 | €2,949 | +€148 | +5.3% |
| Amounts receivable within one year | 40/41 | €476 | €566 | +€90 | +18.9% |
| Other amounts receivable | 41 | €476 | €566 | +€90 | +18.9% |
| Cash at bank and in hand | 54/58 | €7,933 | €8,332 | +€399 | +5.0% |
| Deferred charges and accrued income | 490/1 | €2,232 | €2,197 | -€35 | -1.6% |
| Total equity and liabilities | 10/49 | €349,433 | €344,489 | -€4,944 | -1.4% |
| Equity | 10/15 | €77,548 | €56,682 | -€20,866 | -26.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,348 | €50,482 | -€20,866 | -29.2% |
| Distributable reserves | 133 | €71,348 | €50,482 | -€20,866 | -29.2% |
| Amounts payable | 17/49 | €271,885 | €287,806 | +€15,922 | +5.9% |
| Amounts payable after more than one year | 17 | €220,000 | €220,000 | = | 0.0% |
| Financial debts | 170/4 | €220,000 | €220,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,885 | €67,806 | +€15,922 | +30.7% |
| Trade debts | 44 | €706 | €56 | -€651 | -92.1% |
| Suppliers | 440/4 | €706 | €56 | -€651 | -92.1% |
| Taxes, remuneration and social security | 45 | €33 | €209 | +€176 | +536% |
| Taxes | 450/3 | €33 | €209 | +€176 | +536% |
| Other amounts payable | 47/48 | €51,145 | €67,541 | +€16,396 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,752 | €13,310 | +€2,557 | +23.8% |
| Other operating charges | 640/8 | €664 | €374 | -€290 | -43.7% |
| Gross operating margin | 9900 | -€20,796 | -€6,727 | +€14,070 | +67.7% |
| Operating profit (loss) | 9901 | -€32,213 | -€20,410 | +€11,803 | +36.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €343 | €282 | -€61 | -17.8% |
| Recurring financial charges | 65 | €343 | €282 | -€61 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,556 | -€20,690 | +€11,866 | +36.4% |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€32,556 | -€20,866 | +€11,690 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,556 | -€20,866 | +€11,690 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.