EUNA: 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.
EUNA
Largest movements
- Current investments +€57,508
up €57,508 (+41.3%), from €139,359 to €196,867
- Cash -€12,606
down €12,606 (-41.4%), from €30,431 to €17,825
mainly Current investments (-€57,508) and Contributions, distributions and other (-€11,927)
- Tangible fixed assets -€11,000
down €11,000 (-22.3%), from €49,345 to €38,345
of which Furniture and vehicles: -€9,742
- Reserves +€20,671
up €20,671 (+9.5%), from €218,718 to €239,390
- Other debts +€11,920
up €11,920 (+10,016%), from €119 to €12,039
- Tax, wage and social debts +€4,503
up €4,503 (+46.1%), from €9,759 to €14,262
of which Taxes: +€4,503
- Gross operating margin +€9,289
up €9,289 (+18.2%), from €50,938 to €60,227
- Taxes +€5,259
up €5,259 (+42.5%), from €12,386 to €17,645
- Financial income +€1,464
up €1,464 (+185%), from €792 to €2,256
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 | €237,071 | €273,387 | +€36,316 | +15.3% |
| Fixed assets | 21/28 | €49,550 | €38,550 | -€11,000 | -22.2% |
| Tangible fixed assets | 22/27 | €49,345 | €38,345 | -€11,000 | -22.3% |
| Furniture and vehicles | 24 | €33,329 | €23,587 | -€9,742 | -29.2% |
| Other tangible fixed assets | 26 | €16,016 | €14,758 | -€1,258 | -7.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €187,521 | €234,837 | +€47,316 | +25.2% |
| Amounts receivable within one year | 40/41 | €16,082 | €18,400 | +€2,318 | +14.4% |
| Trade receivables | 40 | €11,482 | €10,013 | -€1,469 | -12.8% |
| Other amounts receivable | 41 | €4,600 | €8,387 | +€3,787 | +82.3% |
| Current investments | 50/53 | €139,359 | €196,867 | +€57,508 | +41.3% |
| Cash at bank and in hand | 54/58 | €30,431 | €17,825 | -€12,606 | -41.4% |
| Deferred charges and accrued income | 490/1 | €1,649 | €1,745 | +€96 | +5.8% |
| Total equity and liabilities | 10/49 | €237,071 | €273,387 | +€36,316 | +15.3% |
| Equity | 10/15 | €224,918 | €245,590 | +€20,671 | +9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €218,718 | €239,390 | +€20,671 | +9.5% |
| Distributable reserves | 133 | €218,718 | €239,390 | +€20,671 | +9.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,153 | €27,797 | +€15,644 | +129% |
| Amounts payable within one year | 42/48 | €11,536 | €27,797 | +€16,262 | +141% |
| Trade debts | 44 | €1,658 | €1,497 | -€161 | -9.7% |
| Suppliers | 440/4 | €1,658 | €1,497 | -€161 | -9.7% |
| Taxes, remuneration and social security | 45 | €9,759 | €14,262 | +€4,503 | +46.1% |
| Taxes | 450/3 | €7,515 | €12,018 | +€4,503 | +59.9% |
| Remuneration and social security | 454/9 | €2,244 | €2,244 | = | 0.0% |
| Other amounts payable | 47/48 | €119 | €12,039 | +€11,920 | +10,016% |
| Accrued charges and deferred income | 492/3 | €618 | €0 | -€618 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,018 | €11,000 | -€19 | -0.2% |
| Other operating charges | 640/8 | €839 | €878 | +€40 | +4.7% |
| Gross operating margin | 9900 | €50,938 | €60,227 | +€9,289 | +18.2% |
| Operating profit (loss) | 9901 | €39,081 | €48,349 | +€9,268 | +23.7% |
| Financial income | 75/76B | €792 | €2,256 | +€1,464 | +185% |
| Recurring financial income | 75 | €792 | €2,256 | +€1,464 | +185% |
| Financial charges | 65/66B | €49 | €361 | +€312 | +633% |
| Recurring financial charges | 65 | €49 | €361 | +€312 | +633% |
| Profit (loss) for the period before taxes | 9903 | €39,823 | €50,243 | +€10,420 | +26.2% |
| Income taxes | 67/77 | €12,386 | €17,645 | +€5,259 | +42.5% |
| Profit (loss) for the period | 9904 | €27,437 | €32,598 | +€5,161 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,437 | €32,598 | +€5,161 | +18.8% |
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.