EUDIA: 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.
EUDIA
Largest movements
- Stocks and contracts -€114,254
down €114,254 (-32.5%), from €351,779 to €237,525
- Tangible fixed assets -€68,228
down €68,228 (-2.9%), from €2.4m to €2.3m
of which Land and buildings: -€56,641
- Cash +€43,136
up €43,136 (+164.2%), from €26,273 to €69,409
mainly Stocks and contracts (+€114,254) and Depreciation (+€68,228)
- Debts after one year -€133,131
down €133,131 (-7.9%), from €1.7m to €1.5m
- Gross operating margin +€20,342
up €20,342 (+25.3%), from €80,503 to €100,844
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,745,363 | €2,606,066 | -€139,298 | -5.1% |
| Fixed assets | 21/28 | €2,366,976 | €2,298,748 | -€68,228 | -2.9% |
| Tangible fixed assets | 22/27 | €2,366,976 | €2,298,748 | -€68,228 | -2.9% |
| Land and buildings | 22 | €2,279,590 | €2,222,949 | -€56,641 | -2.5% |
| Furniture and vehicles | 24 | €87,386 | €75,799 | -€11,587 | -13.3% |
| Current assets | 29/58 | €378,388 | €307,318 | -€71,070 | -18.8% |
| Stocks and contracts in progress | 3 | €351,779 | €237,525 | -€114,254 | -32.5% |
| Stocks | 30/36 | €351,779 | €237,525 | -€114,254 | -32.5% |
| Amounts receivable within one year | 40/41 | €336 | €384 | +€48 | +14.2% |
| Other amounts receivable | 41 | €336 | €384 | +€48 | +14.2% |
| Cash at bank and in hand | 54/58 | €26,273 | €69,409 | +€43,136 | +164.2% |
| Total equity and liabilities | 10/49 | €2,745,363 | €2,606,066 | -€139,298 | -5.1% |
| Equity | 10/15 | €999,083 | €1,002,588 | +€3,505 | +0.4% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €100,515 | €100,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,758 | €19,758 | = | 0.0% |
| Legal reserve | 130 | €19,758 | €19,758 | = | 0.0% |
| Distributable reserves | 133 | €80,756 | €80,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €712,568 | €716,073 | +€3,505 | +0.5% |
| Amounts payable | 17/49 | €1,746,281 | €1,603,478 | -€142,803 | -8.2% |
| Amounts payable after more than one year | 17 | €1,676,522 | €1,543,392 | -€133,131 | -7.9% |
| Financial debts | 170/4 | €1,676,522 | €1,543,392 | -€133,131 | -7.9% |
| Amounts payable within one year | 42/48 | €67,684 | €60,086 | -€7,597 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €58,216 | €58,997 | +€781 | +1.3% |
| Trade debts | 44 | €1,260 | - | -€1,260 | |
| Suppliers | 440/4 | €1,260 | - | -€1,260 | |
| Advances received on contracts in progress | 46 | - | €810 | +€810 | |
| Taxes, remuneration and social security | 45 | €2,208 | - | -€2,208 | |
| Taxes | 450/3 | €2,208 | - | -€2,208 | |
| Other amounts payable | 47/48 | €6,000 | €280 | -€5,720 | -95.3% |
| Accrued charges and deferred income | 492/3 | €2,075 | - | -€2,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,094 | €68,228 | +€133 | +0.2% |
| Other operating charges | 640/8 | €13,784 | €14,602 | +€818 | +5.9% |
| Gross operating margin | 9900 | €80,503 | €100,844 | +€20,342 | +25.3% |
| Operating profit (loss) | 9901 | -€1,375 | €18,015 | +€19,390 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €15,119 | €14,510 | -€609 | -4.0% |
| Recurring financial charges | 65 | €15,119 | €14,510 | -€609 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,493 | €3,505 | +€19,998 | |
| Profit (loss) for the period | 9904 | -€16,493 | €3,505 | +€19,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,493 | €3,505 | +€19,998 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.