EA Engineering: what changed
Two fiscal 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.
EA Engineering
Largest movements
- Cash +€17,512
up €17,512 (+131.0%), from €13,366 to €30,878
mainly Net result for the year (+€14,081) and Depreciation (+€9,614)
- Tangible fixed assets -€5,877
down €5,877 (-13.9%), from €42,199 to €36,323
of which Leasing and similar rights: -€8,543
- Receivables within one year -€5,167
down €5,167 (-38.4%), from €13,447 to €8,280
of which Trade receivables: -€6,917
- Reserves +€13,250
up €13,250 (+48.8%), from €27,150 to €40,400
- Debts after one year -€8,154
down €8,154 (-34.3%), from €23,796 to €15,642
- Other debts +€2,795
up €2,795 (+328.9%), from €850 to €3,645
- Tax, wage and social debts -€2,286
down €2,286 (-36.7%), from €6,224 to €3,938
- Depreciation +€7,307
up €7,307 (+316.7%), from €2,307 to €9,614
- Gross operating margin -€5,293
down €5,293 (-10.5%), from €50,588 to €45,294
- Financial charges +€5,259
up €5,259 (+47.7%), from €11,036 to €16,295
- Taxes -€3,426
down €3,426 (-44.0%), from €7,785 to €4,359
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 | €69,012 | €75,481 | +€6,469 | +9.4% |
| Fixed assets | 21/28 | €42,199 | €36,323 | -€5,877 | -13.9% |
| Tangible fixed assets | 22/27 | €42,199 | €36,323 | -€5,877 | -13.9% |
| Furniture and vehicles | 24 | €1,398 | €4,064 | +€2,667 | +190.7% |
| Leasing and similar rights | 25 | €40,802 | €32,258 | -€8,543 | -20.9% |
| Current assets | 29/58 | €26,813 | €39,158 | +€12,345 | +46.0% |
| Amounts receivable within one year | 40/41 | €13,447 | €8,280 | -€5,167 | -38.4% |
| Trade receivables | 40 | €13,447 | €6,530 | -€6,917 | -51.4% |
| Other amounts receivable | 41 | - | €1,750 | +€1,750 | |
| Cash at bank and in hand | 54/58 | €13,366 | €30,878 | +€17,512 | +131.0% |
| Total equity and liabilities | 10/49 | €69,012 | €75,481 | +€6,469 | +9.4% |
| Equity | 10/15 | €29,685 | €42,934 | +€13,248 | +44.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,150 | €40,400 | +€13,250 | +48.8% |
| Distributable reserves | 133 | €27,150 | €40,400 | +€13,250 | +48.8% |
| Profit (loss) carried forward | 14 | €35 | €34 | -€2 | -4.5% |
| Amounts payable | 17/49 | €39,327 | €32,547 | -€6,780 | -17.2% |
| Amounts payable after more than one year | 17 | €23,796 | €15,642 | -€8,154 | -34.3% |
| Financial debts | 170/4 | €23,796 | €15,642 | -€8,154 | -34.3% |
| Amounts payable within one year | 42/48 | €15,031 | €16,405 | +€1,374 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €7,784 | €8,154 | +€370 | +4.8% |
| Trade debts | 44 | €172 | €668 | +€495 | +287.2% |
| Suppliers | 440/4 | €172 | €668 | +€495 | +287.2% |
| Taxes, remuneration and social security | 45 | €6,224 | €3,938 | -€2,286 | -36.7% |
| Taxes | 450/3 | €6,224 | €3,938 | -€2,286 | -36.7% |
| Other amounts payable | 47/48 | €850 | €3,645 | +€2,795 | +328.9% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,307 | €9,614 | +€7,307 | +316.7% |
| Other operating charges | 640/8 | €1,424 | €945 | -€479 | -33.6% |
| Gross operating margin | 9900 | €50,588 | €45,294 | -€5,293 | -10.5% |
| Operating profit (loss) | 9901 | €46,856 | €34,735 | -€12,121 | -25.9% |
| Financial charges | 65/66B | €11,036 | €16,295 | +€5,259 | +47.7% |
| Recurring financial charges | 65 | €11,036 | €16,295 | +€5,259 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €35,820 | €18,440 | -€17,380 | -48.5% |
| Income taxes | 67/77 | €7,785 | €4,359 | -€3,426 | -44.0% |
| Profit (loss) for the period | 9904 | €28,035 | €14,081 | -€13,954 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,035 | €14,081 | -€13,954 | -49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.