EUSCOPIA.NET: 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.
EUSCOPIA.NET
Largest movements
- Current investments +€235,104
new in 2025: €235,104
- Cash -€170,135
down €170,135 (-54.3%), from €313,500 to €143,365
mainly Current investments (-€235,104) and Contributions, distributions and other (-€68,857)
- Receivables within one year -€28,605
down €28,605 (-35.0%), from €81,780 to €53,175
of which Trade receivables: -€22,626
- Reserves +€47,136
up €47,136 (+12.1%), from €388,599 to €435,735
of which Distributable reserves: +€47,136
- Tax, wage and social debts -€10,812
down €10,812 (-43.4%), from €24,939 to €14,127
- Gross operating margin +€8,975
up €8,975 (+6.0%), from €150,573 to €159,548
- Taxes +€3,427
up €3,427 (+7.4%), from €46,152 to €49,579
- Financial income +€3,038
up €3,038 (+45.4%), from €6,698 to €9,736
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 | €418,647 | €453,244 | +€34,598 | +8.3% |
| Fixed assets | 21/28 | €3,358 | €1,686 | -€1,672 | -49.8% |
| Tangible fixed assets | 22/27 | €3,358 | €1,686 | -€1,672 | -49.8% |
| Furniture and vehicles | 24 | €3,358 | €1,686 | -€1,672 | -49.8% |
| Current assets | 29/58 | €415,289 | €451,558 | +€36,270 | +8.7% |
| Amounts receivable after more than one year | 29 | €18,248 | €18,248 | = | 0.0% |
| Trade receivables | 290 | €18,248 | €18,248 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,780 | €53,175 | -€28,605 | -35.0% |
| Trade receivables | 40 | €44,995 | €22,370 | -€22,626 | -50.3% |
| Other amounts receivable | 41 | €36,784 | €30,805 | -€5,979 | -16.3% |
| Current investments | 50/53 | - | €235,104 | +€235,104 | |
| Cash at bank and in hand | 54/58 | €313,500 | €143,365 | -€170,135 | -54.3% |
| Deferred charges and accrued income | 490/1 | €1,762 | €1,667 | -€95 | -5.4% |
| Total equity and liabilities | 10/49 | €418,647 | €453,244 | +€34,598 | +8.3% |
| Equity | 10/15 | €389,599 | €436,735 | +€47,136 | +12.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €388,599 | €435,735 | +€47,136 | +12.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €388,599 | €435,735 | +€47,136 | +12.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,047 | €16,509 | -€12,538 | -43.2% |
| Amounts payable within one year | 42/48 | €29,047 | €16,509 | -€12,538 | -43.2% |
| Trade debts | 44 | €4,108 | €1,627 | -€2,480 | -60.4% |
| Suppliers | 440/4 | €4,108 | €1,627 | -€2,480 | -60.4% |
| Taxes, remuneration and social security | 45 | €24,939 | €14,127 | -€10,812 | -43.4% |
| Taxes | 450/3 | €24,939 | €14,127 | -€10,812 | -43.4% |
| Other amounts payable | 47/48 | - | €754 | +€754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €1,672 | -€111 | -6.2% |
| Other operating charges | 640/8 | €424 | €400 | -€25 | -5.8% |
| Gross operating margin | 9900 | €150,573 | €159,548 | +€8,975 | +6.0% |
| Operating profit (loss) | 9901 | €148,366 | €157,476 | +€9,111 | +6.1% |
| Financial income | 75/76B | €6,698 | €9,736 | +€3,038 | +45.4% |
| Recurring financial income | 75 | €6,698 | €9,736 | +€3,038 | +45.4% |
| Financial charges | 65/66B | €1,150 | €1,641 | +€491 | +42.7% |
| Recurring financial charges | 65 | €1,150 | €1,641 | +€491 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €153,914 | €165,572 | +€11,658 | +7.6% |
| Income taxes | 67/77 | €46,152 | €49,579 | +€3,427 | +7.4% |
| Profit (loss) for the period | 9904 | €107,762 | €115,993 | +€8,231 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €107,762 | €115,993 | +€8,231 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.