EUSAEBIUS: 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.
EUSAEBIUS
Largest movements
- Tangible fixed assets -€98,413
down €98,413 (-99.0%), from €99,430 to €1,017
of which Furniture and vehicles: -€98,045
- Receivables within one year -€42,851
down €42,851 (-32.9%), from €130,196 to €87,344
of which Trade receivables: -€70,200
- Cash -€13,361
down €13,361 (-99.3%), from €13,456 to €95
mainly Debts after one year (-€106,266) and Current portion of long-term debt (-€60,862)
- Debts after one year -€106,266
no longer reported in 2025 (was €106,266)
- Current portion of long-term debt -€60,862
no longer reported in 2025 (was €60,862)
- Financial income -€118,722
down €118,722 (-97.4%), from €121,948 to €3,226
- Depreciation -€25,511
down €25,511 (-98.6%), from €25,880 to €369
- Other operating charges +€17,137
up €17,137 (+246.1%), from €6,964 to €24,101
- Gross operating margin +€11,792
up €11,792 (+46.3%), from €25,471 to €37,263
- Provisions +€3,315
new in 2025: €3,315
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 | €1,253,952 | €1,098,457 | -€155,496 | -12.4% |
| Fixed assets | 21/28 | €1,109,430 | €1,011,017 | -€98,413 | -8.9% |
| Tangible fixed assets | 22/27 | €99,430 | €1,017 | -€98,413 | -99.0% |
| Plant, machinery and equipment | 23 | €1,386 | €1,017 | -€369 | -26.6% |
| Furniture and vehicles | 24 | €98,045 | - | -€98,045 | |
| Financial fixed assets | 28 | €1,010,000 | €1,010,000 | = | 0.0% |
| Current assets | 29/58 | €144,522 | €87,440 | -€57,082 | -39.5% |
| Amounts receivable within one year | 40/41 | €130,196 | €87,344 | -€42,851 | -32.9% |
| Trade receivables | 40 | €70,200 | - | -€70,200 | |
| Other amounts receivable | 41 | €59,996 | €87,344 | +€27,349 | +45.6% |
| Cash at bank and in hand | 54/58 | €13,456 | €95 | -€13,361 | -99.3% |
| Deferred charges and accrued income | 490/1 | €870 | - | -€870 | |
| Total equity and liabilities | 10/49 | €1,253,952 | €1,098,457 | -€155,496 | -12.4% |
| Equity | 10/15 | €1,086,774 | €1,093,277 | +€6,503 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,078,714 | €1,085,217 | +€6,503 | +0.6% |
| Provisions and deferred taxes | 16 | - | €3,315 | +€3,315 | |
| Provisions for liabilities and charges | 160/5 | - | €3,315 | +€3,315 | |
| Other liabilities and charges | 164/5 | - | €3,315 | +€3,315 | |
| Amounts payable | 17/49 | €167,178 | €1,865 | -€165,313 | -98.9% |
| Amounts payable after more than one year | 17 | €106,266 | - | -€106,266 | |
| Financial debts | 170/4 | €106,266 | - | -€106,266 | |
| Amounts payable within one year | 42/48 | €60,912 | €1,865 | -€59,047 | -96.9% |
| Current portion of amounts payable after more than one year | 42 | €60,862 | - | -€60,862 | |
| Trade debts | 44 | - | €1,815 | +€1,815 | |
| Suppliers | 440/4 | - | €1,815 | +€1,815 | |
| Other amounts payable | 47/48 | €50 | €50 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,880 | €369 | -€25,511 | -98.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €3,315 | +€3,315 | |
| Other operating charges | 640/8 | €6,964 | €24,101 | +€17,137 | +246.1% |
| Gross operating margin | 9900 | €25,471 | €37,263 | +€11,792 | +46.3% |
| Operating profit (loss) | 9901 | -€7,373 | €9,478 | +€16,850 | |
| Financial income | 75/76B | €121,948 | €3,226 | -€118,722 | -97.4% |
| Recurring financial income | 75 | €121,948 | €3,226 | -€118,722 | -97.4% |
| Financial charges | 65/66B | €6,610 | €5,412 | -€1,198 | -18.1% |
| Recurring financial charges | 65 | €6,610 | €5,145 | -€1,466 | -22.2% |
| Non-recurring financial charges | 66B | - | €267 | +€267 | |
| Profit (loss) for the period before taxes | 9903 | €107,965 | €7,292 | -€100,673 | -93.2% |
| Income taxes | 67/77 | €1,296 | €789 | -€507 | -39.1% |
| Profit (loss) for the period | 9904 | €106,669 | €6,503 | -€100,166 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,669 | €6,503 | -€100,166 | -93.9% |
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 1 October 2026 via checked.be.