HANDWERK EUPEN: 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.
HANDWERK EUPEN
Largest movements
- Tangible fixed assets -€8,666
down €8,666 (-8.2%), from €105,824 to €97,159
of which Land and buildings: -€10,910
- Receivables within one year +€3,268
new in 2025: €3,268
- Cash +€1,737
up €1,737 (+18.8%), from €9,250 to €10,986
mainly Depreciation (+€11,566) and Trade debts (+€11,546)
- Debts after one year -€17,273
down €17,273 (-92.2%), from €18,743 to €1,470
- Trade debts +€11,546
up €11,546 (+15.0%), from €77,124 to €88,670
- Other debts +€1,901
new in 2025: €1,901
- Depreciation +€5,064
up €5,064 (+77.9%), from €6,503 to €11,566
- Gross operating margin +€3,190
up €3,190 (+29.4%), from €10,843 to €14,033
- Financial charges -€368
down €368 (-13.7%), from €2,691 to €2,324
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 | €115,649 | €112,534 | -€3,115 | -2.7% |
| Fixed assets | 21/28 | €105,824 | €97,159 | -€8,666 | -8.2% |
| Tangible fixed assets | 22/27 | €105,824 | €97,159 | -€8,666 | -8.2% |
| Land and buildings | 22 | €103,195 | €92,285 | -€10,910 | -10.6% |
| Furniture and vehicles | 24 | €2,630 | €4,873 | +€2,244 | +85.3% |
| Current assets | 29/58 | €9,825 | €15,375 | +€5,551 | +56.5% |
| Amounts receivable within one year | 40/41 | - | €3,268 | +€3,268 | |
| Other amounts receivable | 41 | - | €3,268 | +€3,268 | |
| Cash at bank and in hand | 54/58 | €9,250 | €10,986 | +€1,737 | +18.8% |
| Deferred charges and accrued income | 490/1 | €575 | €1,121 | +€546 | +94.8% |
| Total equity and liabilities | 10/49 | €115,649 | €112,534 | -€3,115 | -2.7% |
| Equity | 10/15 | €3,178 | €3,221 | +€42 | +1.3% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,578 | €2,621 | +€42 | +1.6% |
| Amounts payable | 17/49 | €112,471 | €109,313 | -€3,157 | -2.8% |
| Amounts payable after more than one year | 17 | €18,743 | €1,470 | -€17,273 | -92.2% |
| Financial debts | 170/4 | €18,743 | €1,470 | -€17,273 | -92.2% |
| Amounts payable within one year | 42/48 | €93,728 | €107,843 | +€14,115 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €16,604 | €17,273 | +€669 | +4.0% |
| Trade debts | 44 | €77,124 | €88,670 | +€11,546 | +15.0% |
| Suppliers | 440/4 | €77,124 | €88,670 | +€11,546 | +15.0% |
| Other amounts payable | 47/48 | - | €1,901 | +€1,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,503 | €11,566 | +€5,064 | +77.9% |
| Other operating charges | 640/8 | €103 | €109 | +€6 | +5.8% |
| Gross operating margin | 9900 | €10,843 | €14,033 | +€3,190 | +29.4% |
| Operating profit (loss) | 9901 | €4,238 | €2,358 | -€1,879 | -44.3% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €2,691 | €2,324 | -€368 | -13.7% |
| Recurring financial charges | 65 | €2,691 | €2,324 | -€368 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €1,547 | €42 | -€1,504 | -97.3% |
| Income taxes | 67/77 | -€60 | - | +€60 | |
| Profit (loss) for the period | 9904 | €1,607 | €42 | -€1,564 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,607 | €42 | -€1,564 | -97.4% |
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 9 October 2026 via checked.be.