NIEDERAU EUPEN: what changed
What changed
NIEDERAU EUPEN
NACE 46.841, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€62,036
2024 · -€78,435+€140,471
Equity
€5.1m
2024 · €5.1m+€62,036
Cash
€615,408
2024 · €400,698+€214,711
Balance sheet total
€5.9m
2024 · €5.8m+€134,351
Largest movements
Assets
- Current investments +€521,914
up €521,914 (+96.7%), from €539,778 to €1.1m
- Stocks and contracts -€333,989
down €333,989 (-11.3%), from €3.0m to €2.6m
- Cash +€214,711
up €214,711 (+53.6%), from €400,698 to €615,408
mainly Stocks and contracts (+€333,989) and Receivables within one year (+€189,543)
- Receivables within one year -€189,543
down €189,543 (-14.6%), from €1.3m to €1.1m
of which Trade receivables: -€182,233
- Tangible fixed assets -€85,567
down €85,567 (-15.4%), from €557,123 to €471,556
of which Furniture and vehicles: -€45,924
Equity and liabilities
- Tax, wage and social debts +€73,769
up €73,769 (+32.5%), from €226,820 to €300,589
of which Taxes: +€55,357
- Reserves +€62,036
up €62,036 (+1.4%), from €4.6m to €4.6m
of which Distributable reserves: +€62,036
Income statement
- Staff costs -€159,928
down €159,928 (-8.1%), from €2.0m to €1.8m
- Goods and materials +€133,413
up €133,413 (+1.4%), from €9.8m to €9.9m
of which Change in stocks: decrease (increase): +€417,599
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€78,435
Turnover
+€107,964
Other operating income
+€22,618
Goods and materials
-€133,413
Services and other goods
+€12,530
Staff costs
+€159,928
Depreciation
+€233
Write-downs
-€19,484
Other operating charges
-€2,762
Other operating items
-€684
Financial income
-€1,357
Financial charges
+€3,407
Taxes
-€8,509
Result 2025
€62,036
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€820,700
Investment
-€605,990
Financing
€0
Cash 2024
€400,698
From operations (derived)
+€820,700
Net result for the year
+€62,036
Depreciation
+€169,643
Stocks and contracts
+€333,989
Receivables within one year
+€189,543
Deferred charges and accrued income
-€6,826
Trade debts
+€1,836
Tax, wage and social debts
+€73,769
Accrued charges and deferred income
-€3,290
Investment (derived)
-€605,990
Investment in fixed assets (net)
-€84,076
Current investments
-€521,914
Cash 2025
€615,408
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,799,081 | €5,933,432 | +€134,351 | +2.3% |
| Fixed assets | 21/28 | €588,787 | €503,220 | -€85,567 | -14.5% |
| Tangible fixed assets | 22/27 | €557,123 | €471,556 | -€85,567 | -15.4% |
| Plant, machinery and equipment | 23 | €243,245 | €209,006 | -€34,239 | -14.1% |
| Furniture and vehicles | 24 | €294,123 | €248,199 | -€45,924 | -15.6% |
| Other tangible fixed assets | 26 | €19,754 | €14,351 | -€5,403 | -27.4% |
| Financial fixed assets | 28 | €31,664 | €31,664 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €2,664 | €2,664 | = | 0.0% |
| Participating interests | 282 | €2,664 | €2,664 | = | 0.0% |
| Other financial fixed assets | 284/8 | €29,000 | €29,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €29,000 | €29,000 | = | 0.0% |
| Current assets | 29/58 | €5,210,294 | €5,430,212 | +€219,918 | +4.2% |
| Stocks and contracts in progress | 3 | €2,965,331 | €2,631,342 | -€333,989 | -11.3% |
| Stocks | 30/36 | €2,965,331 | €2,631,342 | -€333,989 | -11.3% |
| Goods purchased for resale | 34 | €2,965,331 | €2,631,342 | -€333,989 | -11.3% |
| Amounts receivable within one year | 40/41 | €1,301,922 | €1,112,379 | -€189,543 | -14.6% |
| Trade receivables | 40 | €1,273,007 | €1,090,774 | -€182,233 | -14.3% |
| Other amounts receivable | 41 | €28,915 | €21,605 | -€7,310 | -25.3% |
| Current investments | 50/53 | €539,778 | €1,061,691 | +€521,914 | +96.7% |
| Other investments | 51/53 | €539,778 | €1,061,691 | +€521,914 | +96.7% |
| Cash at bank and in hand | 54/58 | €400,698 | €615,408 | +€214,711 | +53.6% |
| Deferred charges and accrued income | 490/1 | €2,566 | €9,391 | +€6,826 | +266% |
| Total equity and liabilities | 10/49 | €5,799,081 | €5,933,432 | +€134,351 | +2.3% |
| Equity | 10/15 | €5,087,136 | €5,149,172 | +€62,036 | +1.2% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €4,587,136 | €4,649,172 | +€62,036 | +1.4% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,253 | €20,253 | = | 0.0% |
| Distributable reserves | 133 | €4,516,883 | €4,578,919 | +€62,036 | +1.4% |
| Amounts payable | 17/49 | €711,945 | €784,260 | +€72,315 | +10.2% |
| Amounts payable within one year | 42/48 | €702,252 | €777,857 | +€75,606 | +10.8% |
| Trade debts | 44 | €475,432 | €477,268 | +€1,836 | +0.4% |
| Suppliers | 440/4 | €475,432 | €477,268 | +€1,836 | +0.4% |
| Taxes, remuneration and social security | 45 | €226,820 | €300,589 | +€73,769 | +32.5% |
| Taxes | 450/3 | - | €55,357 | +€55,357 | |
| Remuneration and social security | 454/9 | €226,820 | €245,232 | +€18,412 | +8.1% |
| Accrued charges and deferred income | 492/3 | €9,693 | €6,403 | -€3,290 | -33.9% |
| Operating income | 70/76A | €12,692,148 | €12,822,047 | +€129,899 | +1.0% |
| Turnover | 70 | €12,644,034 | €12,751,998 | +€107,964 | +0.9% |
| Own construction capitalised | 72 | €1,055 | €714 | -€341 | -32.3% |
| Other operating income | 74 | €23,162 | €45,781 | +€22,618 | +97.7% |
| Non-recurring operating income | 76A | €23,897 | €23,554 | -€343 | -1.4% |
| Operating charges | 60/66A | €12,871,351 | €12,854,318 | -€17,032 | -0.1% |
| Goods for resale, raw materials and consumables | 60 | €9,775,075 | €9,908,488 | +€133,413 | +1.4% |
| Purchases | 600/8 | €9,858,685 | €9,574,499 | -€284,186 | -2.9% |
| Change in stocks: decrease (increase) | 609 | -€83,611 | €333,989 | +€417,599 | |
| Services and other goods | 61 | €884,586 | €872,056 | -€12,530 | -1.4% |
| Remuneration, social security and pensions | 62 | €1,965,031 | €1,805,102 | -€159,928 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,876 | €169,643 | -€233 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,577 | €4,907 | +€19,484 | |
| Other operating charges | 640/8 | €91,361 | €94,123 | +€2,762 | +3.0% |
| Operating profit (loss) | 9901 | -€179,202 | -€32,271 | +€146,931 | +82.0% |
| Financial income | 75/76B | €213,219 | €211,862 | -€1,357 | -0.6% |
| Recurring financial income | 75 | €213,219 | €211,862 | -€1,357 | -0.6% |
| Income from current assets | 751 | €16,790 | €24,556 | +€7,766 | +46.3% |
| Other financial income | 752/9 | €196,429 | €187,306 | -€9,123 | -4.6% |
| Financial charges | 65/66B | €111,801 | €108,395 | -€3,407 | -3.0% |
| Recurring financial charges | 65 | €111,801 | €108,395 | -€3,407 | -3.0% |
| Other financial charges | 652/9 | €111,801 | €108,395 | -€3,407 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€77,785 | €71,196 | +€148,981 | |
| Income taxes | 67/77 | €650 | €9,160 | +€8,509 | +1,309% |
| Taxes | 670/3 | €672 | €9,161 | +€8,489 | +1,263% |
| Tax adjustments and reversals of tax provisions | 77 | €22 | €1 | -€21 | -95.5% |
| Profit (loss) for the period | 9904 | -€78,435 | €62,036 | +€140,471 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,435 | €62,036 | +€140,471 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.