B Engineering: 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.
B Engineering
Largest movements
- Cash +€28,823
up €28,823 (+479.4%), from €6,012 to €34,835
mainly Net result for the year (+€19,976) and Deferred charges and accrued income (+€16,581)
- Deferred charges and accrued income -€16,581
down €16,581 (-97.3%), from €17,038 to €457
- Receivables within one year +€16,109
up €16,109 (+17.9%), from €90,026 to €106,136
of which Trade receivables: +€16,949
- Tangible fixed assets -€2,933
down €2,933 (-62.1%), from €4,725 to €1,792
- Profit (loss) carried forward +€19,976
new in 2025: €19,976
- Other debts +€2,600
new in 2025: €2,600
- Trade debts +€1,794
up €1,794 (+2.5%), from €71,378 to €73,172
- Gross operating margin +€39,106
up €39,106 (+89.5%), from €43,711 to €82,817
- Staff costs +€16,866
up €16,866 (+51.9%), from €32,497 to €49,363
- Taxes +€4,456
up €4,456 (+190.7%), from €2,337 to €6,793
- Financial charges +€2,390
up €2,390 (+292.1%), from €818 to €3,209
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 | €117,990 | €143,409 | +€25,419 | +21.5% |
| Fixed assets | 21/28 | €4,914 | €1,981 | -€2,933 | -59.7% |
| Tangible fixed assets | 22/27 | €4,725 | €1,792 | -€2,933 | -62.1% |
| Furniture and vehicles | 24 | €4,725 | €1,792 | -€2,933 | -62.1% |
| Financial fixed assets | 28 | €188 | €188 | = | 0.0% |
| Current assets | 29/58 | €113,076 | €141,428 | +€28,352 | +25.1% |
| Amounts receivable within one year | 40/41 | €90,026 | €106,136 | +€16,109 | +17.9% |
| Trade receivables | 40 | €87,588 | €104,537 | +€16,949 | +19.4% |
| Other amounts receivable | 41 | €2,439 | €1,599 | -€840 | -34.4% |
| Cash at bank and in hand | 54/58 | €6,012 | €34,835 | +€28,823 | +479.4% |
| Deferred charges and accrued income | 490/1 | €17,038 | €457 | -€16,581 | -97.3% |
| Total equity and liabilities | 10/49 | €117,990 | €143,409 | +€25,419 | +21.5% |
| Equity | 10/15 | €37,721 | €57,698 | +€19,976 | +53.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,721 | €36,721 | = | 0.0% |
| Distributable reserves | 133 | €36,721 | €36,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €19,976 | +€19,976 | |
| Amounts payable | 17/49 | €80,269 | €85,711 | +€5,442 | +6.8% |
| Amounts payable within one year | 42/48 | €80,269 | €85,711 | +€5,442 | +6.8% |
| Trade debts | 44 | €71,378 | €73,172 | +€1,794 | +2.5% |
| Suppliers | 440/4 | €71,378 | €73,172 | +€1,794 | +2.5% |
| Taxes, remuneration and social security | 45 | €8,891 | €9,938 | +€1,047 | +11.8% |
| Taxes | 450/3 | €2,488 | €6,793 | +€4,305 | +173.0% |
| Remuneration and social security | 454/9 | €6,403 | €3,146 | -€3,257 | -50.9% |
| Other amounts payable | 47/48 | - | €2,600 | +€2,600 | |
| Non-recurring operating income | 76A | - | €1,385 | +€1,385 | |
| Remuneration, social security and pensions | 62 | €32,497 | €49,363 | +€16,866 | +51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,933 | €2,933 | = | 0.0% |
| Other operating charges | 640/8 | €545 | €543 | -€2 | -0.4% |
| Gross operating margin | 9900 | €43,711 | €82,817 | +€39,106 | +89.5% |
| Operating profit (loss) | 9901 | €7,736 | €29,978 | +€22,242 | +287.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.2% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.2% |
| Financial charges | 65/66B | €818 | €3,209 | +€2,390 | +292.1% |
| Recurring financial charges | 65 | €818 | €3,209 | +€2,390 | +292.1% |
| Profit (loss) for the period before taxes | 9903 | €6,922 | €26,769 | +€19,847 | +286.7% |
| Income taxes | 67/77 | €2,337 | €6,793 | +€4,456 | +190.7% |
| Profit (loss) for the period | 9904 | €4,586 | €19,976 | +€15,391 | +335.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,586 | €19,976 | +€15,391 | +335.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.