E.I.G. CONCEPT: 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.I.G. CONCEPT
Largest movements
- Receivables within one year +€8,742
up €8,742 (+416%), from €2,103 to €10,845
- Tangible fixed assets +€7,768
up €7,768 (+5.7%), from €135,648 to €143,416
of which Land and buildings: +€9,540
- Cash -€5,159
down €5,159 (-2.8%), from €185,000 to €179,841
mainly Investment in fixed assets (net) (-€15,424) and Debts after one year (-€12,380)
- Profit (loss) carried forward +€30,683
up €30,683 (+32.0%), from €95,803 to €126,487
- Debts after one year -€12,380
down €12,380 (-13.7%), from €90,125 to €77,745
- Accrued charges and deferred income -€4,079
no longer reported in 2025 (was €4,079)
- Gross operating margin +€23,133
up €23,133 (+84.5%), from €27,388 to €50,521
- Taxes +€5,942
up €5,942 (+146%), from €4,079 to €10,021
- Depreciation -€5,821
down €5,821 (-43.2%), from €13,477 to €7,656
- Financial charges -€2,070
down €2,070 (-79.2%), from €2,614 to €543
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 | €325,781 | €337,133 | +€11,351 | +3.5% |
| Fixed assets | 21/28 | €138,678 | €146,446 | +€7,768 | +5.6% |
| Tangible fixed assets | 22/27 | €135,648 | €143,416 | +€7,768 | +5.7% |
| Land and buildings | 22 | €131,141 | €140,681 | +€9,540 | +7.3% |
| Furniture and vehicles | 24 | €4,507 | €2,735 | -€1,772 | -39.3% |
| Financial fixed assets | 28 | €3,030 | €3,030 | = | 0.0% |
| Current assets | 29/58 | €187,103 | €190,686 | +€3,583 | +1.9% |
| Amounts receivable within one year | 40/41 | €2,103 | €10,845 | +€8,742 | +416% |
| Trade receivables | 40 | €2,103 | €10,845 | +€8,742 | +416% |
| Cash at bank and in hand | 54/58 | €185,000 | €179,841 | -€5,159 | -2.8% |
| Total equity and liabilities | 10/49 | €325,781 | €337,133 | +€11,351 | +3.5% |
| Equity | 10/15 | €177,869 | €208,553 | +€30,683 | +17.3% |
| Contributions | 10/11 | €46,700 | €46,700 | = | 0.0% |
| Reserves | 13 | €35,366 | €35,366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,670 | €4,670 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,670 | €4,670 | = | 0.0% |
| Distributable reserves | 133 | €30,696 | €30,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,803 | €126,487 | +€30,683 | +32.0% |
| Amounts payable | 17/49 | €147,912 | €128,580 | -€19,332 | -13.1% |
| Amounts payable after more than one year | 17 | €90,125 | €77,745 | -€12,380 | -13.7% |
| Financial debts | 170/4 | €90,125 | €77,745 | -€12,380 | -13.7% |
| Amounts payable within one year | 42/48 | €53,708 | €50,835 | -€2,873 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €12,150 | €14,229 | +€2,079 | +17.1% |
| Trade debts | 44 | €8,588 | €6,490 | -€2,098 | -24.4% |
| Suppliers | 440/4 | €8,588 | €6,490 | -€2,098 | -24.4% |
| Taxes, remuneration and social security | 45 | €17,070 | €14,319 | -€2,751 | -16.1% |
| Taxes | 450/3 | €9,441 | €6,439 | -€3,001 | -31.8% |
| Remuneration and social security | 454/9 | €7,629 | €7,879 | +€250 | +3.3% |
| Other amounts payable | 47/48 | €15,900 | €15,797 | -€103 | -0.6% |
| Accrued charges and deferred income | 492/3 | €4,079 | - | -€4,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,477 | €7,656 | -€5,821 | -43.2% |
| Other operating charges | 640/8 | €1,417 | €1,618 | +€201 | +14.2% |
| Gross operating margin | 9900 | €27,388 | €50,521 | +€23,133 | +84.5% |
| Operating profit (loss) | 9901 | €12,494 | €41,247 | +€28,753 | +230% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €2,614 | €543 | -€2,070 | -79.2% |
| Recurring financial charges | 65 | €2,614 | €543 | -€2,070 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €9,886 | €40,704 | +€30,817 | +312% |
| Income taxes | 67/77 | €4,079 | €10,021 | +€5,942 | +146% |
| Profit (loss) for the period | 9904 | €5,807 | €30,683 | +€24,876 | +428% |
| Profit (loss) for the period to be appropriated | 9905 | €5,807 | €30,683 | +€24,876 | +428% |
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 24 October 2026 via checked.be.