E.G.I.: 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.
E.G.I.
Largest movements
- Deferred charges and accrued income +€65,000
new in 2025: €65,000
- Receivables within one year -€53,873
down €53,873 (-64.3%), from €83,769 to €29,896
of which Trade receivables: -€54,369
- Cash -€4,984
down €4,984 (-20.5%), from €24,307 to €19,323
mainly Deferred charges and accrued income (-€65,000) and Tax, wage and social debts (-€12,735)
- Tangible fixed assets -€1,447
down €1,447 (-22.4%), from €6,470 to €5,023
of which Furniture and vehicles: -€1,048
- Tax, wage and social debts -€12,735
down €12,735 (-46.0%), from €27,661 to €14,926
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Profit (loss) carried forward +€4,998
up €4,998 (+7.5%), from €66,552 to €71,549
- Gross operating margin -€33,358
down €33,358 (-70.3%), from €47,431 to €14,073
- Taxes -€11,435
down €11,435 (-81.3%), from €14,060 to €2,626
- Purchases and services +€3,807
up €3,807 (+3.5%), from €109,650 to €113,456
- Other operating charges +€603
up €603 (+26.1%), from €2,313 to €2,917
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 | €114,546 | €119,241 | +€4,695 | +4.1% |
| Fixed assets | 21/28 | €6,470 | €5,023 | -€1,447 | -22.4% |
| Tangible fixed assets | 22/27 | €6,470 | €5,023 | -€1,447 | -22.4% |
| Plant, machinery and equipment | 23 | €800 | €400 | -€400 | -50.0% |
| Furniture and vehicles | 24 | €5,670 | €4,622 | -€1,048 | -18.5% |
| Current assets | 29/58 | €108,076 | €114,219 | +€6,143 | +5.7% |
| Amounts receivable within one year | 40/41 | €83,769 | €29,896 | -€53,873 | -64.3% |
| Trade receivables | 40 | €79,856 | €25,487 | -€54,369 | -68.1% |
| Other amounts receivable | 41 | €3,913 | €4,409 | +€496 | +12.7% |
| Cash at bank and in hand | 54/58 | €24,307 | €19,323 | -€4,984 | -20.5% |
| Deferred charges and accrued income | 490/1 | - | €65,000 | +€65,000 | |
| Total equity and liabilities | 10/49 | €114,546 | €119,241 | +€4,695 | +4.1% |
| Equity | 10/15 | €86,885 | €91,883 | +€4,998 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,734 | €1,734 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,734 | €1,734 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,734 | €1,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,552 | €71,549 | +€4,998 | +7.5% |
| Amounts payable | 17/49 | €27,661 | €27,358 | -€302 | -1.1% |
| Amounts payable within one year | 42/48 | €27,661 | €15,358 | -€12,302 | -44.5% |
| Trade debts | 44 | - | €433 | +€433 | |
| Suppliers | 440/4 | - | €433 | +€433 | |
| Taxes, remuneration and social security | 45 | €27,661 | €14,926 | -€12,735 | -46.0% |
| Taxes | 450/3 | €27,661 | €14,926 | -€12,735 | -46.0% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €109,650 | €113,456 | +€3,807 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,634 | €2,711 | +€77 | +2.9% |
| Other operating charges | 640/8 | €2,313 | €2,917 | +€603 | +26.1% |
| Gross operating margin | 9900 | €47,431 | €14,073 | -€33,358 | -70.3% |
| Operating profit (loss) | 9901 | €42,483 | €8,446 | -€34,038 | -80.1% |
| Financial charges | 65/66B | €756 | €822 | +€66 | +8.8% |
| Recurring financial charges | 65 | €756 | €822 | +€66 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €41,727 | €7,623 | -€34,104 | -81.7% |
| Income taxes | 67/77 | €14,060 | €2,626 | -€11,435 | -81.3% |
| Profit (loss) for the period | 9904 | €27,667 | €4,998 | -€22,669 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,667 | €4,998 | -€22,669 | -81.9% |
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 26 October 2026 via checked.be.