C-ENGINEERING: 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.
C-ENGINEERING
Largest movements
- Cash +€49,475
up €49,475 (+51.7%), from €95,621 to €145,096
mainly Other debts (+€112,982) and Net result for the year (+€73,216)
- Receivables within one year +€17,019
up €17,019 (+50.7%), from €33,594 to €50,613
of which Trade receivables: +€9,867
- Tangible fixed assets -€9,666
down €9,666 (-25.7%), from €37,617 to €27,951
of which Furniture and vehicles: -€9,231
- Other debts +€112,982
up €112,982, from €0 to €112,982
- Reserves -€56,851
down €56,851 (-37.5%), from €151,453 to €94,602
- Tax, wage and social debts +€4,725
up €4,725 (+49.3%), from €9,594 to €14,319
of which Taxes: +€6,775
- Gross operating margin +€22,699
up €22,699 (+28.0%), from €80,959 to €103,659
- Taxes +€4,848
up €4,848 (+32.5%), from €14,936 to €19,784
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,833 | €225,121 | +€58,289 | +34.9% |
| Fixed assets | 21/28 | €37,617 | €27,951 | -€9,666 | -25.7% |
| Tangible fixed assets | 22/27 | €37,617 | €27,951 | -€9,666 | -25.7% |
| Furniture and vehicles | 24 | €34,039 | €24,807 | -€9,231 | -27.1% |
| Other tangible fixed assets | 26 | €3,579 | €3,144 | -€435 | -12.1% |
| Current assets | 29/58 | €129,215 | €197,170 | +€67,955 | +52.6% |
| Amounts receivable within one year | 40/41 | €33,594 | €50,613 | +€17,019 | +50.7% |
| Trade receivables | 40 | €33,530 | €43,397 | +€9,867 | +29.4% |
| Other amounts receivable | 41 | €64 | €7,216 | +€7,152 | +11,162% |
| Cash at bank and in hand | 54/58 | €95,621 | €145,096 | +€49,475 | +51.7% |
| Deferred charges and accrued income | 490/1 | - | €1,461 | +€1,461 | |
| Total equity and liabilities | 10/49 | €166,833 | €225,121 | +€58,289 | +34.9% |
| Equity | 10/15 | €153,453 | €96,602 | -€56,851 | -37.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €151,453 | €94,602 | -€56,851 | -37.5% |
| Distributable reserves | 133 | €151,453 | €94,602 | -€56,851 | -37.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,380 | €128,519 | +€115,140 | +861% |
| Amounts payable within one year | 42/48 | €11,130 | €128,019 | +€116,890 | +1,050% |
| Trade debts | 44 | €1,536 | €718 | -€818 | -53.3% |
| Suppliers | 440/4 | €1,536 | €718 | -€818 | -53.3% |
| Taxes, remuneration and social security | 45 | €9,594 | €14,319 | +€4,725 | +49.3% |
| Taxes | 450/3 | €6,144 | €12,919 | +€6,775 | +110% |
| Remuneration and social security | 454/9 | €3,450 | €1,400 | -€2,050 | -59.4% |
| Other amounts payable | 47/48 | €0 | €112,982 | +€112,982 | |
| Accrued charges and deferred income | 492/3 | €2,250 | €500 | -€1,750 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,688 | €9,666 | +€978 | +11.3% |
| Other operating charges | 640/8 | €442 | €911 | +€469 | +106% |
| Gross operating margin | 9900 | €80,959 | €103,659 | +€22,699 | +28.0% |
| Operating profit (loss) | 9901 | €71,829 | €93,081 | +€21,252 | +29.6% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €72 | €81 | +€9 | +12.5% |
| Recurring financial charges | 65 | €72 | €81 | +€9 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €71,787 | €93,000 | +€21,213 | +29.6% |
| Income taxes | 67/77 | €14,936 | €19,784 | +€4,848 | +32.5% |
| Profit (loss) for the period | 9904 | €56,851 | €73,216 | +€16,365 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,851 | €73,216 | +€16,365 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.