FIDUCIAIRE EUGENE: 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.
FIDUCIAIRE EUGENE
Largest movements
- Receivables within one year +€16,863
up €16,863 (+20.2%), from €83,420 to €100,284
of which Other amounts receivable: +€30,901
- Deferred charges and accrued income -€12,000
down €12,000 (-5.6%), from €216,000 to €204,000
- Cash +€8,764
up €8,764 (+292%), from €3,005 to €11,769
mainly Net result for the year (+€27,000) and Deferred charges and accrued income (+€12,000)
- Profit (loss) carried forward +€27,000
up €27,000 (+11.9%), from €226,768 to €253,768
- Tax, wage and social debts -€8,987
down €8,987 (-41.8%), from €21,496 to €12,509
- Trade debts -€4,898
down €4,898 (-14.1%), from €34,782 to €29,884
- Financial income +€6,688
up €6,688 (+498%), from €1,344 to €8,032
of which Non-recurring financial income: +€4,093
- Gross operating margin +€5,062
up €5,062 (+18.0%), from €28,111 to €33,173
- Taxes +€2,679
up €2,679 (+35.1%), from €7,624 to €10,303
- Staff costs +€471
up €471 (+260%), from €181 to €652
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 | €303,690 | €317,286 | +€13,595 | +4.5% |
| Fixed assets | 21/28 | €1,255 | €1,223 | -€32 | -2.5% |
| Tangible fixed assets | 22/27 | €1,255 | €1,223 | -€32 | -2.5% |
| Plant, machinery and equipment | 23 | €396 | €264 | -€132 | -33.3% |
| Furniture and vehicles | 24 | €858 | €959 | +€100 | +11.7% |
| Current assets | 29/58 | €302,436 | €316,063 | +€13,627 | +4.5% |
| Amounts receivable within one year | 40/41 | €83,420 | €100,284 | +€16,863 | +20.2% |
| Trade receivables | 40 | €46,843 | €32,806 | -€14,038 | -30.0% |
| Other amounts receivable | 41 | €36,577 | €67,478 | +€30,901 | +84.5% |
| Current investments | 50/53 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,005 | €11,769 | +€8,764 | +292% |
| Deferred charges and accrued income | 490/1 | €216,000 | €204,000 | -€12,000 | -5.6% |
| Total equity and liabilities | 10/49 | €303,690 | €317,286 | +€13,595 | +4.5% |
| Equity | 10/15 | €247,228 | €274,228 | +€27,000 | +10.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226,768 | €253,768 | +€27,000 | +11.9% |
| Amounts payable | 17/49 | €56,463 | €43,058 | -€13,405 | -23.7% |
| Amounts payable within one year | 42/48 | €56,278 | €42,393 | -€13,885 | -24.7% |
| Trade debts | 44 | €34,782 | €29,884 | -€4,898 | -14.1% |
| Suppliers | 440/4 | €34,782 | €29,884 | -€4,898 | -14.1% |
| Taxes, remuneration and social security | 45 | €21,496 | €12,509 | -€8,987 | -41.8% |
| Taxes | 450/3 | €21,496 | €12,509 | -€8,987 | -41.8% |
| Accrued charges and deferred income | 492/3 | €185 | €665 | +€480 | +259% |
| Remuneration, social security and pensions | 62 | €181 | €652 | +€471 | +260% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €681 | €682 | +€0 | 0.0% |
| Other operating charges | 640/8 | €511 | €531 | +€20 | +3.9% |
| Non-recurring operating charges | 66A | €459 | €15 | -€444 | -96.7% |
| Gross operating margin | 9900 | €28,111 | €33,173 | +€5,062 | +18.0% |
| Operating profit (loss) | 9901 | €26,278 | €31,293 | +€5,015 | +19.1% |
| Financial income | 75/76B | €1,344 | €8,032 | +€6,688 | +498% |
| Recurring financial income | 75 | €1,344 | €3,939 | +€2,595 | +193% |
| Non-recurring financial income | 76B | - | €4,093 | +€4,093 | |
| Financial charges | 65/66B | €1,823 | €2,022 | +€199 | +10.9% |
| Recurring financial charges | 65 | €1,823 | €2,022 | +€199 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €25,799 | €37,303 | +€11,503 | +44.6% |
| Transfer from deferred taxes | 780 | €3,300 | - | -€3,300 | |
| Income taxes | 67/77 | €7,624 | €10,303 | +€2,679 | +35.1% |
| Profit (loss) for the period | 9904 | €21,476 | €27,000 | +€5,524 | +25.7% |
| Transfer from tax-exempt reserves | 789 | €79,751 | - | -€79,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,227 | €27,000 | -€74,227 | -73.3% |
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 28 October 2026 via checked.be.