DEGRIECK ENGINEERING & MANAGEMENT SOLUTIONS: 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.
DEGRIECK ENGINEERING & MANAGEMENT SOLUTIONS
Largest movements
- Receivables within one year +€190,112
up €190,112 (+2,770%), from €6,863 to €196,975
of which Other amounts receivable: +€190,507
- Current investments +€68,464
up €68,464 (+114%), from €59,854 to €128,318
- Tangible fixed assets +€68,242
up €68,242 (+16,412%), from €416 to €68,658
of which Furniture and vehicles: +€68,524
- Cash -€30,077
down €30,077 (-14.1%), from €212,936 to €182,859
mainly Contributions, distributions and other (-€248,231) and Receivables within one year (-€190,112)
- Other debts +€176,951
up €176,951 (+2,023%), from €8,746 to €185,697
- Reserves +€61,811
up €61,811 (+19.1%), from €323,231 to €385,042
- Debts after one year +€43,548
new in 2025: €43,548
- Current portion of long-term debt +€17,108
new in 2025: €17,108
- Trade debts -€7,485
down €7,485 (-86.7%), from €8,630 to €1,145
- Financial income +€139,906
up €139,906 (+191%), from €73,288 to €213,195
- Gross operating margin +€63,886
up €63,886 (+74.5%), from €85,710 to €149,596
- Financial charges +€6,679
up €6,679 (+423%), from €1,577 to €8,256
- Taxes +€5,391
up €5,391 (+19.1%), from €28,213 to €33,604
- Depreciation +€3,577
up €3,577 (+54.4%), from €6,574 to €10,151
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 | €369,870 | €666,805 | +€296,935 | +80.3% |
| Fixed assets | 21/28 | €90,016 | €158,258 | +€68,242 | +75.8% |
| Tangible fixed assets | 22/27 | €416 | €68,658 | +€68,242 | +16,412% |
| Furniture and vehicles | 24 | - | €68,524 | +€68,524 | |
| Other tangible fixed assets | 26 | €416 | €133 | -€283 | -68.0% |
| Financial fixed assets | 28 | €89,600 | €89,600 | = | 0.0% |
| Current assets | 29/58 | €279,855 | €508,547 | +€228,693 | +81.7% |
| Amounts receivable within one year | 40/41 | €6,863 | €196,975 | +€190,112 | +2,770% |
| Trade receivables | 40 | €395 | - | -€395 | |
| Other amounts receivable | 41 | €6,468 | €196,975 | +€190,507 | +2,945% |
| Current investments | 50/53 | €59,854 | €128,318 | +€68,464 | +114% |
| Cash at bank and in hand | 54/58 | €212,936 | €182,859 | -€30,077 | -14.1% |
| Deferred charges and accrued income | 490/1 | €201 | €395 | +€193 | +96.1% |
| Total equity and liabilities | 10/49 | €369,870 | €666,805 | +€296,935 | +80.3% |
| Equity | 10/15 | €341,831 | €403,642 | +€61,811 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €323,231 | €385,042 | +€61,811 | +19.1% |
| Distributable reserves | 133 | €323,231 | €385,042 | +€61,811 | +19.1% |
| Amounts payable | 17/49 | €28,039 | €263,163 | +€235,124 | +839% |
| Amounts payable after more than one year | 17 | - | €43,548 | +€43,548 | |
| Financial debts | 170/4 | - | €43,548 | +€43,548 | |
| Amounts payable within one year | 42/48 | €26,471 | €212,467 | +€185,996 | +703% |
| Current portion of amounts payable after more than one year | 42 | - | €17,108 | +€17,108 | |
| Trade debts | 44 | €8,630 | €1,145 | -€7,485 | -86.7% |
| Suppliers | 440/4 | €8,630 | €1,145 | -€7,485 | -86.7% |
| Taxes, remuneration and social security | 45 | €9,095 | €8,516 | -€578 | -6.4% |
| Taxes | 450/3 | €9,095 | €8,516 | -€578 | -6.4% |
| Other amounts payable | 47/48 | €8,746 | €185,697 | +€176,951 | +2,023% |
| Accrued charges and deferred income | 492/3 | €1,568 | €7,148 | +€5,580 | +356% |
| Non-recurring operating income | 76A | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,574 | €10,151 | +€3,577 | +54.4% |
| Other operating charges | 640/8 | €927 | €737 | -€190 | -20.5% |
| Gross operating margin | 9900 | €85,710 | €149,596 | +€63,886 | +74.5% |
| Operating profit (loss) | 9901 | €78,209 | €138,708 | +€60,499 | +77.4% |
| Financial income | 75/76B | €73,288 | €213,195 | +€139,906 | +191% |
| Recurring financial income | 75 | €73,288 | €213,195 | +€139,906 | +191% |
| Financial charges | 65/66B | €1,577 | €8,256 | +€6,679 | +423% |
| Recurring financial charges | 65 | €1,577 | €8,256 | +€6,679 | +423% |
| Profit (loss) for the period before taxes | 9903 | €149,920 | €343,647 | +€193,727 | +129% |
| Income taxes | 67/77 | €28,213 | €33,604 | +€5,391 | +19.1% |
| Profit (loss) for the period | 9904 | €121,707 | €310,042 | +€188,336 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €121,707 | €310,042 | +€188,336 | +155% |
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 1 November 2026 via checked.be.