EGGERMONT DIETER: 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.
EGGERMONT DIETER
Largest movements
- Tangible fixed assets +€180,046
up €180,046 (+30.4%), from €592,441 to €772,487
of which Plant, machinery and equipment: +€304,768
- Cash +€97,251
up €97,251 (+23.2%), from €419,375 to €516,626
mainly Net result for the year (+€171,673) and Depreciation (+€159,954)
- Receivables within one year +€32,221
up €32,221 (+39.4%), from €81,776 to €113,996
of which Trade receivables: +€32,704
- Reserves +€171,673
up €171,673 (+52.3%), from €328,340 to €500,013
- Tax, wage and social debts +€44,911
up €44,911 (+86.8%), from €51,732 to €96,644
of which Taxes: +€40,233
- Debts after one year +€42,796
up €42,796 (+10.5%), from €406,531 to €449,327
- Current portion of long-term debt +€37,143
up €37,143 (+34.8%), from €106,728 to €143,871
- Trade debts +€27,454
up €27,454 (+81.7%), from €33,601 to €61,056
- Gross operating margin +€37,773
up €37,773 (+10.1%), from €374,739 to €412,512
- Depreciation +€33,293
up €33,293 (+26.3%), from €126,661 to €159,954
- Staff costs +€21,548
new in 2025: €21,548
- Taxes -€12,942
down €12,942 (-24.0%), from €53,873 to €40,931
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 | €1,096,185 | €1,417,836 | +€321,650 | +29.3% |
| Fixed assets | 21/28 | €592,441 | €772,487 | +€180,046 | +30.4% |
| Tangible fixed assets | 22/27 | €592,441 | €772,487 | +€180,046 | +30.4% |
| Plant, machinery and equipment | 23 | €7,903 | €312,671 | +€304,768 | +3,856% |
| Furniture and vehicles | 24 | €1,746 | €995 | -€752 | -43.1% |
| Leasing and similar rights | 25 | €582,791 | €458,822 | -€123,970 | -21.3% |
| Current assets | 29/58 | €503,744 | €645,348 | +€141,604 | +28.1% |
| Stocks and contracts in progress | 3 | - | €13,866 | +€13,866 | |
| Stocks | 30/36 | - | €13,866 | +€13,866 | |
| Amounts receivable within one year | 40/41 | €81,776 | €113,996 | +€32,221 | +39.4% |
| Trade receivables | 40 | €81,287 | €113,992 | +€32,704 | +40.2% |
| Other amounts receivable | 41 | €488 | €5 | -€484 | -99.1% |
| Cash at bank and in hand | 54/58 | €419,375 | €516,626 | +€97,251 | +23.2% |
| Deferred charges and accrued income | 490/1 | €2,594 | €860 | -€1,733 | -66.8% |
| Total equity and liabilities | 10/49 | €1,096,185 | €1,417,836 | +€321,650 | +29.3% |
| Equity | 10/15 | €453,340 | €625,013 | +€171,673 | +37.9% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €328,340 | €500,013 | +€171,673 | +52.3% |
| Distributable reserves | 133 | €328,340 | €500,013 | +€171,673 | +52.3% |
| Amounts payable | 17/49 | €642,845 | €792,822 | +€149,977 | +23.3% |
| Amounts payable after more than one year | 17 | €406,531 | €449,327 | +€42,796 | +10.5% |
| Financial debts | 170/4 | €406,531 | €449,327 | +€42,796 | +10.5% |
| Amounts payable within one year | 42/48 | €233,091 | €340,625 | +€107,534 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €106,728 | €143,871 | +€37,143 | +34.8% |
| Trade debts | 44 | €33,601 | €61,056 | +€27,454 | +81.7% |
| Suppliers | 440/4 | €33,601 | €61,056 | +€27,454 | +81.7% |
| Taxes, remuneration and social security | 45 | €51,732 | €96,644 | +€44,911 | +86.8% |
| Taxes | 450/3 | €46,896 | €87,130 | +€40,233 | +85.8% |
| Remuneration and social security | 454/9 | €4,836 | €9,514 | +€4,678 | +96.7% |
| Other amounts payable | 47/48 | €41,029 | €39,055 | -€1,974 | -4.8% |
| Accrued charges and deferred income | 492/3 | €3,223 | €2,871 | -€352 | -10.9% |
| Remuneration, social security and pensions | 62 | - | €21,548 | +€21,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,661 | €159,954 | +€33,293 | +26.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,688 | €0 | +€2,688 | |
| Other operating charges | 640/8 | €3,896 | €1,718 | -€2,178 | -55.9% |
| Gross operating margin | 9900 | €374,739 | €412,512 | +€37,773 | +10.1% |
| Operating profit (loss) | 9901 | €246,870 | €229,292 | -€17,578 | -7.1% |
| Financial income | 75/76B | €290 | €504 | +€214 | +73.7% |
| Recurring financial income | 75 | €290 | €504 | +€214 | +73.7% |
| Financial charges | 65/66B | €16,800 | €17,191 | +€391 | +2.3% |
| Recurring financial charges | 65 | €16,800 | €17,191 | +€391 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €230,360 | €212,604 | -€17,756 | -7.7% |
| Income taxes | 67/77 | €53,873 | €40,931 | -€12,942 | -24.0% |
| Profit (loss) for the period | 9904 | €176,486 | €171,673 | -€4,813 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €176,486 | €171,673 | -€4,813 | -2.7% |
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 25 October 2026 via checked.be.