EGGAL: 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.
EGGAL
Largest movements
- Cash +€106,053
up €106,053 (+72.5%), from €146,306 to €252,358
mainly Net result for the year (+€81,160) and Provisions (+€50,377)
- Receivables within one year -€22,236
down €22,236 (-39.2%), from €56,681 to €34,445
of which Trade receivables: -€32,477
- Deferred charges and accrued income +€5,801
up €5,801 (+247.7%), from €2,342 to €8,142
- Tangible fixed assets -€4,780
down €4,780 (-28.9%), from €16,566 to €11,786
- Profit (loss) carried forward +€81,160
up €81,160 (+143.9%), from €56,389 to €137,549
- Other debts -€51,967
down €51,967 (-86.6%), from €60,000 to €8,033
- Provisions +€50,377
new in 2025: €50,377
- Trade debts +€8,200
up €8,200 (+3006.4%), from €273 to €8,472
- Provisions +€50,377
new in 2025: €50,377
- Taxes -€10,189
down €10,189 (-28.1%), from €36,233 to €26,044
- Gross operating margin +€5,948
up €5,948 (+3.7%), from €162,493 to €168,441
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 | €221,895 | €306,732 | +€84,837 | +38.2% |
| Fixed assets | 21/28 | €16,566 | €11,786 | -€4,780 | -28.9% |
| Tangible fixed assets | 22/27 | €16,566 | €11,786 | -€4,780 | -28.9% |
| Furniture and vehicles | 24 | €16,566 | €11,786 | -€4,780 | -28.9% |
| Current assets | 29/58 | €205,328 | €294,946 | +€89,617 | +43.6% |
| Amounts receivable within one year | 40/41 | €56,681 | €34,445 | -€22,236 | -39.2% |
| Trade receivables | 40 | €47,020 | €14,543 | -€32,477 | -69.1% |
| Other amounts receivable | 41 | €9,661 | €19,902 | +€10,241 | +106.0% |
| Cash at bank and in hand | 54/58 | €146,306 | €252,358 | +€106,053 | +72.5% |
| Deferred charges and accrued income | 490/1 | €2,342 | €8,142 | +€5,801 | +247.7% |
| Total equity and liabilities | 10/49 | €221,895 | €306,732 | +€84,837 | +38.2% |
| Equity | 10/15 | €155,389 | €236,549 | +€81,160 | +52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €97,000 | €97,000 | = | 0.0% |
| Distributable reserves | 133 | €97,000 | €97,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,389 | €137,549 | +€81,160 | +143.9% |
| Provisions and deferred taxes | 16 | - | €50,377 | +€50,377 | |
| Provisions for liabilities and charges | 160/5 | - | €50,377 | +€50,377 | |
| Other liabilities and charges | 164/5 | - | €50,377 | +€50,377 | |
| Amounts payable | 17/49 | €66,506 | €19,806 | -€46,700 | -70.2% |
| Amounts payable within one year | 42/48 | €66,506 | €19,806 | -€46,700 | -70.2% |
| Trade debts | 44 | €273 | €8,472 | +€8,200 | +3006.4% |
| Suppliers | 440/4 | €273 | €8,472 | +€8,200 | +3006.4% |
| Taxes, remuneration and social security | 45 | €6,233 | €3,300 | -€2,933 | -47.1% |
| Taxes | 450/3 | €6,233 | €1,587 | -€4,646 | -74.5% |
| Remuneration and social security | 454/9 | - | €1,713 | +€1,713 | |
| Other amounts payable | 47/48 | €60,000 | €8,033 | -€51,967 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,176 | €9,805 | +€629 | +6.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €50,377 | +€50,377 | |
| Other operating charges | 640/8 | €1,235 | €1,000 | -€235 | -19.0% |
| Gross operating margin | 9900 | €162,493 | €168,441 | +€5,948 | +3.7% |
| Operating profit (loss) | 9901 | €152,082 | €107,259 | -€44,823 | -29.5% |
| Financial income | 75/76B | €243 | €153 | -€89 | -36.8% |
| Recurring financial income | 75 | €243 | €153 | -€89 | -36.8% |
| Financial charges | 65/66B | €138 | €208 | +€70 | +50.8% |
| Recurring financial charges | 65 | €138 | €208 | +€70 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €152,186 | €107,204 | -€44,982 | -29.6% |
| Income taxes | 67/77 | €36,233 | €26,044 | -€10,189 | -28.1% |
| Profit (loss) for the period | 9904 | €115,953 | €81,160 | -€34,793 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,953 | €81,160 | -€34,793 | -30.0% |
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 4 October 2026 via checked.be.