E & G PARTNERS: 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 PARTNERS
Largest movements
- Receivables within one year +€35,531
up €35,531 (+2,838%), from €1,252 to €36,783
of which Other amounts receivable: +€33,861
- Tangible fixed assets -€19,921
down €19,921 (-14.8%), from €134,342 to €114,421
of which Furniture and vehicles: -€12,549
- Cash -€13,419
down €13,419 (-89.5%), from €15,000 to €1,581
mainly Receivables within one year (-€35,531) and Net result for the year (-€22,568)
- Stocks and contracts -€6,957
down €6,957 (-100%), from €6,957 to €0
- Other debts +€34,904
up €34,904 (+51.1%), from €68,258 to €103,162
- Profit (loss) carried forward -€22,568
new in 2025: -€22,568
- Debts after one year -€11,278
down €11,278 (-40.1%), from €28,127 to €16,849
- Trade debts -€3,508
down €3,508 (-98.4%), from €3,564 to €57
- Current portion of long-term debt -€3,420
down €3,420 (-23.3%), from €14,698 to €11,278
- Gross operating margin -€32,552
down €32,552 (-68.7%), from €47,415 to €14,863
- Staff costs -€8,935
down €8,935 (-40.0%), from €22,314 to €13,380
- Depreciation +€7,742
up €7,742 (+63.6%), from €12,179 to €19,921
- Taxes -€2,515
down €2,515 (-92.1%), from €2,732 to €217
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 | €157,551 | €152,785 | -€4,766 | -3.0% |
| Fixed assets | 21/28 | €134,342 | €114,421 | -€19,921 | -14.8% |
| Tangible fixed assets | 22/27 | €134,342 | €114,421 | -€19,921 | -14.8% |
| Land and buildings | 22 | €74,682 | €71,838 | -€2,844 | -3.8% |
| Plant, machinery and equipment | 23 | €4,528 | €0 | -€4,528 | -100% |
| Furniture and vehicles | 24 | €55,132 | €42,583 | -€12,549 | -22.8% |
| Current assets | 29/58 | €23,209 | €38,364 | +€15,155 | +65.3% |
| Stocks and contracts in progress | 3 | €6,957 | €0 | -€6,957 | -100% |
| Stocks | 30/36 | €6,957 | €0 | -€6,957 | -100% |
| Amounts receivable within one year | 40/41 | €1,252 | €36,783 | +€35,531 | +2,838% |
| Trade receivables | 40 | €0 | €1,670 | +€1,670 | |
| Other amounts receivable | 41 | €1,252 | €35,113 | +€33,861 | +2,705% |
| Cash at bank and in hand | 54/58 | €15,000 | €1,581 | -€13,419 | -89.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €157,551 | €152,785 | -€4,766 | -3.0% |
| Equity | 10/15 | €38,708 | €16,140 | -€22,568 | -58.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,108 | €20,108 | = | 0.0% |
| Distributable reserves | 133 | €20,108 | €20,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,568 | -€22,568 | |
| Amounts payable | 17/49 | €118,843 | €136,645 | +€17,802 | +15.0% |
| Amounts payable after more than one year | 17 | €28,127 | €16,849 | -€11,278 | -40.1% |
| Financial debts | 170/4 | €28,127 | €16,849 | -€11,278 | -40.1% |
| Amounts payable within one year | 42/48 | €90,717 | €119,797 | +€29,080 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €14,698 | €11,278 | -€3,420 | -23.3% |
| Trade debts | 44 | €3,564 | €57 | -€3,508 | -98.4% |
| Suppliers | 440/4 | €3,564 | €57 | -€3,508 | -98.4% |
| Taxes, remuneration and social security | 45 | €4,196 | €5,300 | +€1,104 | +26.3% |
| Taxes | 450/3 | €1,028 | €1,220 | +€193 | +18.7% |
| Remuneration and social security | 454/9 | €3,168 | €4,079 | +€911 | +28.8% |
| Other amounts payable | 47/48 | €68,258 | €103,162 | +€34,904 | +51.1% |
| Non-recurring operating income | 76A | €5,633 | €6,988 | +€1,355 | +24.1% |
| Remuneration, social security and pensions | 62 | €22,314 | €13,380 | -€8,935 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,179 | €19,921 | +€7,742 | +63.6% |
| Other operating charges | 640/8 | €2,418 | €2,337 | -€81 | -3.4% |
| Gross operating margin | 9900 | €47,415 | €14,863 | -€32,552 | -68.7% |
| Operating profit (loss) | 9901 | €10,504 | -€20,774 | -€31,278 | |
| Financial income | 75/76B | €143 | €78 | -€65 | -45.7% |
| Recurring financial income | 75 | €143 | €78 | -€65 | -45.7% |
| Financial charges | 65/66B | €1,372 | €1,654 | +€282 | +20.5% |
| Recurring financial charges | 65 | €1,372 | €1,654 | +€282 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €9,274 | -€22,351 | -€31,625 | |
| Income taxes | 67/77 | €2,732 | €217 | -€2,515 | -92.1% |
| Profit (loss) for the period | 9904 | €6,542 | -€22,568 | -€29,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,542 | -€22,568 | -€29,110 |
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 27 October 2026 via checked.be.