E-GROUP MANAGEMENT: 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-GROUP MANAGEMENT
Largest movements
- Receivables within one year +€13,017
up €13,017 (+42.4%), from €30,679 to €43,696
- Deferred charges and accrued income +€4,587
up €4,587 (+137.5%), from €3,335 to €7,923
- Cash +€3,487
up €3,487 (+5.9%), from €59,293 to €62,779
mainly Net result for the year (+€25,291)
- Profit (loss) carried forward +€25,291
up €25,291 (+16.5%), from -€153,156 to -€127,865
- Trade debts -€2,188
down €2,188 (-37.3%), from €5,864 to €3,675
- Tax, wage and social debts -€1,438
down €1,438 (-49.9%), from €2,883 to €1,444
- Gross operating margin +€3,264
up €3,264 (+13.2%), from €24,819 to €28,083
- Taxes -€435
down €435 (-48.6%), from €895 to €461
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.
Cash bridge derived
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 | €93,365 | €114,456 | +€21,091 | +22.6% |
| Fixed assets | 21/28 | €58 | €58 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €58 | €58 | = | 0.0% |
| Current assets | 29/58 | €93,307 | €114,398 | +€21,091 | +22.6% |
| Amounts receivable within one year | 40/41 | €30,679 | €43,696 | +€13,017 | +42.4% |
| Trade receivables | 40 | €30,679 | €43,696 | +€13,017 | +42.4% |
| Cash at bank and in hand | 54/58 | €59,293 | €62,779 | +€3,487 | +5.9% |
| Deferred charges and accrued income | 490/1 | €3,335 | €7,923 | +€4,587 | +137.5% |
| Total equity and liabilities | 10/49 | €93,365 | €114,456 | +€21,091 | +22.6% |
| Equity | 10/15 | €83,244 | €108,535 | +€25,291 | +30.4% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €112,400 | €112,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,156 | -€127,865 | +€25,291 | +16.5% |
| Amounts payable | 17/49 | €10,121 | €5,920 | -€4,201 | -41.5% |
| Amounts payable within one year | 42/48 | €8,747 | €5,120 | -€3,627 | -41.5% |
| Trade debts | 44 | €5,864 | €3,675 | -€2,188 | -37.3% |
| Suppliers | 440/4 | €5,864 | €3,675 | -€2,188 | -37.3% |
| Taxes, remuneration and social security | 45 | €2,883 | €1,444 | -€1,438 | -49.9% |
| Taxes | 450/3 | €2,883 | €1,444 | -€1,438 | -49.9% |
| Accrued charges and deferred income | 492/3 | €1,374 | €800 | -€574 | -41.8% |
| Non-recurring operating income | 76A | €240 | - | -€240 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,819 | €28,083 | +€3,264 | +13.2% |
| Operating profit (loss) | 9901 | €24,432 | €27,683 | +€3,251 | +13.3% |
| Financial income | 75/76B | €313 | €123 | -€190 | -60.6% |
| Recurring financial income | 75 | €313 | €123 | -€190 | -60.6% |
| Financial charges | 65/66B | €2,332 | €2,055 | -€277 | -11.9% |
| Recurring financial charges | 65 | €2,332 | €2,055 | -€277 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €22,413 | €25,752 | +€3,338 | +14.9% |
| Income taxes | 67/77 | €895 | €461 | -€435 | -48.6% |
| Profit (loss) for the period | 9904 | €21,518 | €25,291 | +€3,773 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,518 | €25,291 | +€3,773 | +17.5% |
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 9 October 2026 via checked.be.