EGAL: 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.
EGAL
Largest movements
- Deferred charges and accrued income +€12,000
up €12,000 (+33.3%), from €36,000 to €48,000
- Tangible fixed assets -€2,433
down €2,433 (-12.1%), from €20,086 to €17,654
- Cash +€2,429
up €2,429 (+65.9%), from €3,683 to €6,112
mainly Net result for the year (+€25,750) and Depreciation (+€2,433)
- Profit (loss) carried forward +€25,750
up €25,750 (+23.1%), from -€111,271 to -€85,521
- Other debts -€10,068
down €10,068 (-7.6%), from €132,754 to €122,686
- Trade debts -€5,814
down €5,814 (-89.8%), from €6,475 to €661
- Accrued charges and deferred income +€2,280
new in 2025: €2,280
- Gross operating margin +€22,035
up €22,035 (+332%), from €6,643 to €28,677
- Depreciation -€462
down €462 (-16.0%), from €2,895 to €2,433
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 | €71,855 | €84,003 | +€12,148 | +16.9% |
| Fixed assets | 21/28 | €20,181 | €17,748 | -€2,433 | -12.1% |
| Tangible fixed assets | 22/27 | €20,086 | €17,654 | -€2,433 | -12.1% |
| Land and buildings | 22 | €20,086 | €17,654 | -€2,433 | -12.1% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €51,675 | €66,255 | +€14,581 | +28.2% |
| Stocks and contracts in progress | 3 | €11,346 | €11,346 | = | 0.0% |
| Stocks | 30/36 | €11,346 | €11,346 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €645 | €797 | +€152 | +23.5% |
| Other amounts receivable | 41 | €645 | €797 | +€152 | +23.5% |
| Cash at bank and in hand | 54/58 | €3,683 | €6,112 | +€2,429 | +65.9% |
| Deferred charges and accrued income | 490/1 | €36,000 | €48,000 | +€12,000 | +33.3% |
| Total equity and liabilities | 10/49 | €71,855 | €84,003 | +€12,148 | +16.9% |
| Equity | 10/15 | -€67,571 | -€41,821 | +€25,750 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,100 | €25,100 | = | 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% |
| Tax-exempt reserves | 132 | €20,823 | €20,823 | = | 0.0% |
| Distributable reserves | 133 | €2,418 | €2,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,271 | -€85,521 | +€25,750 | +23.1% |
| Amounts payable | 17/49 | €139,426 | €125,824 | -€13,602 | -9.8% |
| Amounts payable within one year | 42/48 | €139,426 | €123,544 | -€15,882 | -11.4% |
| Trade debts | 44 | €6,475 | €661 | -€5,814 | -89.8% |
| Suppliers | 440/4 | €6,475 | €661 | -€5,814 | -89.8% |
| Taxes, remuneration and social security | 45 | €197 | €197 | = | 0.0% |
| Taxes | 450/3 | €197 | €197 | = | 0.0% |
| Other amounts payable | 47/48 | €132,754 | €122,686 | -€10,068 | -7.6% |
| Accrued charges and deferred income | 492/3 | - | €2,280 | +€2,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,895 | €2,433 | -€462 | -16.0% |
| Other operating charges | 640/8 | €443 | €454 | +€11 | +2.4% |
| Gross operating margin | 9900 | €6,643 | €28,677 | +€22,035 | +332% |
| Operating profit (loss) | 9901 | €3,304 | €25,790 | +€22,486 | +681% |
| Financial charges | 65/66B | €129 | €40 | -€89 | -68.7% |
| Recurring financial charges | 65 | €129 | €40 | -€89 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €3,175 | €25,750 | +€22,575 | +711% |
| Profit (loss) for the period | 9904 | €3,175 | €25,750 | +€22,575 | +711% |
| Profit (loss) for the period to be appropriated | 9905 | €3,175 | €25,750 | +€22,575 | +711% |
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 15 October 2026 via checked.be.