E.G.P. TECHNIQUE: 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.P. TECHNIQUE
Largest movements
- Receivables within one year -€15,118
down €15,118 (-27.3%), from €55,426 to €40,308
of which Trade receivables: -€28,060
- Financial fixed assets +€9,000
up €9,000 (+21.4%), from €42,000 to €51,000
- Stocks and contracts -€4,245
down €4,245 (-44.6%), from €9,523 to €5,278
- Cash -€3,909
down €3,909 (-19.0%), from €20,583 to €16,674
mainly Investment in fixed assets (net) (-€9,669) and Current portion of long-term debt (-€9,376)
- Current portion of long-term debt -€9,376
no longer reported in 2025 (was €9,376)
- Profit (loss) carried forward -€5,124
down €5,124 (-10.6%), from €48,553 to €43,429
- Gross operating margin +€19,429
up €19,429, from -€12,152 to €7,277
- Financial charges +€5,294
up €5,294 (+119%), from €4,441 to €9,735
- Depreciation -€1,397
down €1,397 (-45.1%), from €3,100 to €1,703
- Financial income +€886
up €886 (+109%), from €814 to €1,701
- Other operating charges +€478
up €478 (+25.1%), from €1,901 to €2,379
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 | €137,048 | €122,278 | -€14,769 | -10.8% |
| Fixed assets | 21/28 | €46,073 | €54,039 | +€7,965 | +17.3% |
| Intangible fixed assets | 21 | €229 | - | -€229 | |
| Tangible fixed assets | 22/27 | €3,845 | €3,039 | -€806 | -21.0% |
| Plant, machinery and equipment | 23 | €3,443 | €2,273 | -€1,170 | -34.0% |
| Furniture and vehicles | 24 | €401 | €766 | +€365 | +90.8% |
| Financial fixed assets | 28 | €42,000 | €51,000 | +€9,000 | +21.4% |
| Current assets | 29/58 | €90,975 | €68,240 | -€22,735 | -25.0% |
| Stocks and contracts in progress | 3 | €9,523 | €5,278 | -€4,245 | -44.6% |
| Stocks | 30/36 | €9,523 | €5,278 | -€4,245 | -44.6% |
| Amounts receivable within one year | 40/41 | €55,426 | €40,308 | -€15,118 | -27.3% |
| Trade receivables | 40 | €29,660 | €1,600 | -€28,060 | -94.6% |
| Other amounts receivable | 41 | €25,766 | €38,708 | +€12,942 | +50.2% |
| Current investments | 50/53 | €4,500 | €4,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,583 | €16,674 | -€3,909 | -19.0% |
| Deferred charges and accrued income | 490/1 | €943 | €1,480 | +€537 | +57.0% |
| Total equity and liabilities | 10/49 | €137,048 | €122,278 | -€14,769 | -10.8% |
| Equity | 10/15 | €114,013 | €108,889 | -€5,124 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,860 | €46,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,553 | €43,429 | -€5,124 | -10.6% |
| Amounts payable | 17/49 | €23,035 | €13,389 | -€9,646 | -41.9% |
| Amounts payable within one year | 42/48 | €22,907 | €13,389 | -€9,518 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €9,376 | - | -€9,376 | |
| Trade debts | 44 | €7,048 | €5,810 | -€1,238 | -17.6% |
| Suppliers | 440/4 | €7,048 | €5,810 | -€1,238 | -17.6% |
| Taxes, remuneration and social security | 45 | €6,484 | €7,579 | +€1,096 | +16.9% |
| Taxes | 450/3 | €6,484 | €7,579 | +€1,096 | +16.9% |
| Accrued charges and deferred income | 492/3 | €127 | - | -€127 | |
| Non-recurring operating income | 76A | €1,342 | - | -€1,342 | |
| Remuneration, social security and pensions | 62 | -€17 | - | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,100 | €1,703 | -€1,397 | -45.1% |
| Other operating charges | 640/8 | €1,901 | €2,379 | +€478 | +25.1% |
| Gross operating margin | 9900 | -€12,152 | €7,277 | +€19,429 | |
| Operating profit (loss) | 9901 | -€17,136 | €3,195 | +€20,331 | |
| Financial income | 75/76B | €814 | €1,701 | +€886 | +109% |
| Recurring financial income | 75 | €814 | €1,701 | +€886 | +109% |
| Financial charges | 65/66B | €4,441 | €9,735 | +€5,294 | +119% |
| Recurring financial charges | 65 | €4,441 | €9,735 | +€5,294 | +119% |
| Profit (loss) for the period before taxes | 9903 | -€20,763 | -€4,839 | +€15,923 | +76.7% |
| Income taxes | 67/77 | €299 | €285 | -€15 | -4.9% |
| Profit (loss) for the period | 9904 | -€21,062 | -€5,124 | +€15,938 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,062 | -€5,124 | +€15,938 | +75.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.