EUSSEN ENGINEERING: 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.
EUSSEN ENGINEERING
Largest movements
- Stocks and contracts +€6,657
new in 2025: €6,657
- Cash -€4,292
down €4,292 (-100.0%), from €4,292 to €0
mainly Investment in fixed assets (net) (-€13,990) and Net result for the year (-€11,301)
- Receivables within one year -€1,118
down €1,118 (-4.0%), from €28,263 to €27,145
of which Other amounts receivable: -€2,965
- Profit (loss) carried forward -€11,301
new in 2025: -€11,301
- Trade debts +€7,748
up €7,748 (+246.2%), from €3,147 to €10,895
- Other debts +€5,674
up €5,674 (+20.0%), from €28,307 to €33,981
- Debts after one year -€3,858
down €3,858 (-19.5%), from €19,831 to €15,973
- Current portion of long-term debt +€1,055
up €1,055 (+16.4%), from €6,429 to €7,483
- Gross operating margin -€17,756
down €17,756 (-75.7%), from €23,461 to €5,706
- Depreciation +€3,469
up €3,469 (+30.2%), from €11,505 to €14,974
- Taxes -€2,478
down €2,478 (-100.0%), from €2,478 to €0
- Financial income -€242
down €242 (-72.0%), from €337 to €94
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 | €81,521 | €81,503 | -€18 | 0.0% |
| Formation expenses | 20 | €1,752 | €1,225 | -€527 | -30.1% |
| Fixed assets | 21/28 | €46,003 | €45,545 | -€458 | -1.0% |
| Tangible fixed assets | 22/27 | €46,003 | €45,545 | -€458 | -1.0% |
| Land and buildings | 22 | €2,330 | €2,068 | -€262 | -11.2% |
| Plant, machinery and equipment | 23 | €16,192 | €19,080 | +€2,889 | +17.8% |
| Furniture and vehicles | 24 | €27,481 | €24,397 | -€3,084 | -11.2% |
| Current assets | 29/58 | €33,767 | €34,733 | +€966 | +2.9% |
| Stocks and contracts in progress | 3 | - | €6,657 | +€6,657 | |
| Stocks | 30/36 | - | €6,657 | +€6,657 | |
| Amounts receivable within one year | 40/41 | €28,263 | €27,145 | -€1,118 | -4.0% |
| Trade receivables | 40 | €24,945 | €26,791 | +€1,846 | +7.4% |
| Other amounts receivable | 41 | €3,318 | €353 | -€2,965 | -89.4% |
| Cash at bank and in hand | 54/58 | €4,292 | €0 | -€4,292 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,212 | €931 | -€280 | -23.1% |
| Total equity and liabilities | 10/49 | €81,521 | €81,503 | -€18 | 0.0% |
| Equity | 10/15 | €14,896 | €3,595 | -€11,301 | -75.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €8,896 | €8,896 | = | 0.0% |
| Distributable reserves | 133 | €8,896 | €8,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,301 | -€11,301 | |
| Amounts payable | 17/49 | €66,625 | €77,908 | +€11,283 | +16.9% |
| Amounts payable after more than one year | 17 | €19,831 | €15,973 | -€3,858 | -19.5% |
| Financial debts | 170/4 | €19,831 | €15,973 | -€3,858 | -19.5% |
| Amounts payable within one year | 42/48 | €46,776 | €61,898 | +€15,122 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €6,429 | €7,483 | +€1,055 | +16.4% |
| Financial debts | 43 | €2,666 | €3,286 | +€620 | +23.3% |
| Credit institutions | 430/8 | €2,666 | €3,286 | +€620 | +23.3% |
| Trade debts | 44 | €3,147 | €10,895 | +€7,748 | +246.2% |
| Suppliers | 440/4 | €3,147 | €10,895 | +€7,748 | +246.2% |
| Taxes, remuneration and social security | 45 | €6,228 | €6,253 | +€25 | +0.4% |
| Taxes | 450/3 | €4,728 | €4,753 | +€25 | +0.5% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €28,307 | €33,981 | +€5,674 | +20.0% |
| Accrued charges and deferred income | 492/3 | €19 | €37 | +€19 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,505 | €14,974 | +€3,469 | +30.2% |
| Other operating charges | 640/8 | €293 | €250 | -€43 | -14.8% |
| Gross operating margin | 9900 | €23,461 | €5,706 | -€17,756 | -75.7% |
| Operating profit (loss) | 9901 | €11,664 | -€9,518 | -€21,182 | |
| Financial income | 75/76B | €337 | €94 | -€242 | -72.0% |
| Recurring financial income | 75 | €337 | €94 | -€242 | -72.0% |
| Financial charges | 65/66B | €1,951 | €1,877 | -€74 | -3.8% |
| Recurring financial charges | 65 | €1,951 | €1,877 | -€74 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €10,049 | -€11,301 | -€21,350 | |
| Income taxes | 67/77 | €2,478 | €0 | -€2,478 | -100.0% |
| Profit (loss) for the period | 9904 | €7,572 | -€11,301 | -€18,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,572 | -€11,301 | -€18,872 |
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 8 October 2026 via checked.be.