BS Engi: 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.
BS Engi
Largest movements
- Receivables within one year +€30,719
up €30,719 (+2915.7%), from €1,054 to €31,772
of which Trade receivables: +€30,608
- Cash -€4,249
down €4,249 (-37.9%), from €11,206 to €6,958
mainly Receivables within one year (-€30,719)
- Trade debts +€11,666
up €11,666 (+35708.6%), from €33 to €11,699
- Profit (loss) carried forward +€8,604
up €8,604 (+124.2%), from €6,927 to €15,531
- Tax, wage and social debts +€6,195
up €6,195 (+1304.8%), from €475 to €6,670
- Gross operating margin +€7,840
up €7,840 (+252.7%), from €3,102 to €10,943
- Taxes +€1,680
up €1,680 (+353.8%), from €475 to €2,155
- Depreciation -€637
down €637 (-100.0%), from €637 to €0
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 | €12,435 | €38,900 | +€26,465 | +212.8% |
| Current assets | 29/58 | €12,435 | €38,900 | +€26,465 | +212.8% |
| Amounts receivable within one year | 40/41 | €1,054 | €31,772 | +€30,719 | +2915.7% |
| Trade receivables | 40 | - | €30,608 | +€30,608 | |
| Other amounts receivable | 41 | €1,054 | €1,165 | +€111 | +10.6% |
| Cash at bank and in hand | 54/58 | €11,206 | €6,958 | -€4,249 | -37.9% |
| Deferred charges and accrued income | 490/1 | €175 | €170 | -€5 | -2.8% |
| Total equity and liabilities | 10/49 | €12,435 | €38,900 | +€26,465 | +212.8% |
| Equity | 10/15 | €11,927 | €20,531 | +€8,604 | +72.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,927 | €15,531 | +€8,604 | +124.2% |
| Amounts payable | 17/49 | €508 | €18,369 | +€17,861 | +3519.5% |
| Amounts payable within one year | 42/48 | €508 | €18,369 | +€17,861 | +3519.5% |
| Trade debts | 44 | €33 | €11,699 | +€11,666 | +35708.6% |
| Suppliers | 440/4 | €33 | €11,699 | +€11,666 | +35708.6% |
| Taxes, remuneration and social security | 45 | €475 | €6,670 | +€6,195 | +1304.8% |
| Taxes | 450/3 | €475 | €6,670 | +€6,195 | +1304.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €0 | -€637 | -100.0% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €3,102 | €10,943 | +€7,840 | +252.7% |
| Operating profit (loss) | 9901 | €2,466 | €10,877 | +€8,411 | +341.1% |
| Financial charges | 65/66B | €122 | €119 | -€3 | -2.7% |
| Recurring financial charges | 65 | €122 | €119 | -€3 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €2,344 | €10,758 | +€8,415 | +359.0% |
| Income taxes | 67/77 | €475 | €2,155 | +€1,680 | +353.8% |
| Profit (loss) for the period | 9904 | €1,869 | €8,604 | +€6,735 | +360.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,869 | €8,604 | +€6,735 | +360.4% |
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 5 October 2026 via checked.be.