Efika 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.
Efika Engineering
Largest movements
- Deferred charges and accrued income +€152,649
new in 2025: €152,649
- Receivables within one year -€64,481
down €64,481 (-37.9%), from €170,243 to €105,762
of which Trade receivables: -€104,237
- Tangible fixed assets +€12,645
new in 2025: €12,645
of which Other tangible fixed assets: +€10,640
- Trade debts +€84,091
up €84,091 (+48.8%), from €172,199 to €256,290
- Profit (loss) carried forward +€16,303
up €16,303 (+26.8%), from €60,871 to €77,174
- Gross operating margin +€6,488
up €6,488 (+51.9%), from €12,513 to €19,001
- Depreciation +€2,647
new in 2025: €2,647
- Financial income +€511
up €511 (+140.4%), from €364 to €875
- Other operating charges -€208
down €208 (-22.7%), from €915 to €707
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 | €286,508 | €386,902 | +€100,394 | +35.0% |
| Fixed assets | 21/28 | €6,000 | €18,645 | +€12,645 | +210.8% |
| Tangible fixed assets | 22/27 | - | €12,645 | +€12,645 | |
| Furniture and vehicles | 24 | - | €2,005 | +€2,005 | |
| Other tangible fixed assets | 26 | - | €10,640 | +€10,640 | |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €280,508 | €368,257 | +€87,749 | +31.3% |
| Amounts receivable within one year | 40/41 | €170,243 | €105,762 | -€64,481 | -37.9% |
| Trade receivables | 40 | €144,486 | €40,249 | -€104,237 | -72.1% |
| Other amounts receivable | 41 | €25,757 | €65,513 | +€39,756 | +154.4% |
| Cash at bank and in hand | 54/58 | €110,265 | €109,846 | -€419 | -0.4% |
| Deferred charges and accrued income | 490/1 | - | €152,649 | +€152,649 | |
| Total equity and liabilities | 10/49 | €286,508 | €386,902 | +€100,394 | +35.0% |
| Equity | 10/15 | €114,309 | €130,612 | +€16,303 | +14.3% |
| Contributions | 10/11 | €49,688 | €49,688 | = | 0.0% |
| Capital | 10 | €37,500 | €37,500 | = | 0.0% |
| Issued capital | 100 | €37,500 | €37,500 | = | 0.0% |
| Outside capital | 11 | €12,188 | €12,188 | = | 0.0% |
| Share premium | 1100/10 | €12,188 | €12,188 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Legal reserve | 130 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,871 | €77,174 | +€16,303 | +26.8% |
| Amounts payable | 17/49 | €172,199 | €256,290 | +€84,091 | +48.8% |
| Amounts payable within one year | 42/48 | €172,199 | €256,290 | +€84,091 | +48.8% |
| Trade debts | 44 | €172,199 | €256,290 | +€84,091 | +48.8% |
| Suppliers | 440/4 | €172,199 | €256,290 | +€84,091 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,647 | +€2,647 | |
| Other operating charges | 640/8 | €915 | €707 | -€208 | -22.7% |
| Gross operating margin | 9900 | €12,513 | €19,001 | +€6,488 | +51.9% |
| Operating profit (loss) | 9901 | €11,598 | €15,647 | +€4,049 | +34.9% |
| Financial income | 75/76B | €364 | €875 | +€511 | +140.4% |
| Recurring financial income | 75 | €364 | €875 | +€511 | +140.4% |
| Financial charges | 65/66B | €55 | €80 | +€25 | +45.5% |
| Recurring financial charges | 65 | €55 | €80 | +€25 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €11,907 | €16,442 | +€4,535 | +38.1% |
| Income taxes | 67/77 | €82 | €139 | +€57 | +69.5% |
| Profit (loss) for the period | 9904 | €11,825 | €16,303 | +€4,478 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,825 | €16,303 | +€4,478 | +37.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.