EFA ENGINEERING: 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.
EFA ENGINEERING
Largest movements
- Receivables within one year +€2,727
up €2,727 (+61.8%), from €4,411 to €7,137
- Profit (loss) carried forward +€2,531
up €2,531 (+3.1%), from €82,287 to €84,817
No income-statement line moved by more than 1% of the activity.
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 | €164,522 | €167,137 | +€2,616 | +1.6% |
| Current assets | 29/58 | €164,522 | €167,137 | +€2,616 | +1.6% |
| Amounts receivable after more than one year | 29 | €160,000 | €160,000 | = | 0.0% |
| Other amounts receivable | 291 | €160,000 | €160,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,411 | €7,137 | +€2,727 | +61.8% |
| Other amounts receivable | 41 | €4,411 | €7,137 | +€2,727 | +61.8% |
| Cash at bank and in hand | 54/58 | €111 | - | -€111 | |
| Total equity and liabilities | 10/49 | €164,522 | €167,137 | +€2,616 | +1.6% |
| Equity | 10/15 | €163,659 | €166,189 | +€2,531 | +1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €62,780 | €62,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €60,921 | €60,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,287 | €84,817 | +€2,531 | +3.1% |
| Amounts payable | 17/49 | €863 | €948 | +€85 | +9.9% |
| Amounts payable within one year | 42/48 | €863 | €948 | +€85 | +9.9% |
| Taxes, remuneration and social security | 45 | €863 | €948 | +€85 | +9.9% |
| Taxes | 450/3 | €863 | €948 | +€85 | +9.9% |
| Other operating charges | 640/8 | €787 | €411 | -€377 | -47.8% |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€787 | -€411 | +€377 | +47.8% |
| Financial income | 75/76B | €4,020 | €4,000 | -€20 | -0.5% |
| Recurring financial income | 75 | €4,020 | €4,000 | -€20 | -0.5% |
| Financial charges | 65/66B | - | €111 | +€111 | |
| Recurring financial charges | 65 | - | €111 | +€111 | |
| Profit (loss) for the period before taxes | 9903 | €3,233 | €3,478 | +€246 | +7.6% |
| Income taxes | 67/77 | €863 | €948 | +€85 | +9.9% |
| Profit (loss) for the period | 9904 | €2,370 | €2,531 | +€161 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,370 | €2,531 | +€161 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.