Eggermont & Partners: 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 & Partners
Largest movements
- Tangible fixed assets -€28,580
down €28,580 (-29.9%), from €95,648 to €67,068
of which Land and buildings: -€14,639
- Profit (loss) carried forward -€9,765
down €9,765, from €854 to -€8,911
- Debts after one year -€9,214
down €9,214 (-32.7%), from €28,166 to €18,952
- Other debts -€8,744
down €8,744 (-24.0%), from €36,443 to €27,698
- Current portion of long-term debt +€1,267
up €1,267 (+10.8%), from €11,729 to €12,996
- Gross operating margin +€4,397
up €4,397 (+18.3%), from €24,051 to €28,448
- Financial charges -€1,568
down €1,568 (-29.5%), from €5,308 to €3,740
- Depreciation +€450
up €450 (+1.4%), from €31,731 to €32,181
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 | €108,395 | €80,322 | -€28,073 | -25.9% |
| Fixed assets | 21/28 | €95,648 | €67,068 | -€28,580 | -29.9% |
| Tangible fixed assets | 22/27 | €95,648 | €67,068 | -€28,580 | -29.9% |
| Land and buildings | 22 | €46,171 | €31,532 | -€14,639 | -31.7% |
| Furniture and vehicles | 24 | €1,888 | €1,066 | -€822 | -43.5% |
| Leasing and similar rights | 25 | €47,589 | €34,470 | -€13,119 | -27.6% |
| Current assets | 29/58 | €12,747 | €13,254 | +€507 | +4.0% |
| Amounts receivable within one year | 40/41 | €5,344 | €5,391 | +€47 | +0.9% |
| Trade receivables | 40 | €3,838 | €5,385 | +€1,547 | +40.3% |
| Other amounts receivable | 41 | €1,506 | €6 | -€1,500 | -99.6% |
| Cash at bank and in hand | 54/58 | €5,782 | €6,205 | +€423 | +7.3% |
| Deferred charges and accrued income | 490/1 | €1,622 | €1,658 | +€36 | +2.2% |
| Total equity and liabilities | 10/49 | €108,395 | €80,322 | -€28,073 | -25.9% |
| Equity | 10/15 | €28,275 | €18,102 | -€10,174 | -36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,821 | €8,413 | -€408 | -4.6% |
| Non-distributable reserves | 130/1 | €1,225 | €817 | -€408 | -33.3% |
| Other | 1319 | €1,225 | €817 | -€408 | -33.3% |
| Tax-exempt reserves | 132 | €3,737 | €3,737 | = | 0.0% |
| Distributable reserves | 133 | €3,860 | €3,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €854 | -€8,911 | -€9,765 | |
| Amounts payable | 17/49 | €80,120 | €62,220 | -€17,899 | -22.3% |
| Amounts payable after more than one year | 17 | €28,166 | €18,952 | -€9,214 | -32.7% |
| Financial debts | 170/4 | €28,166 | €18,952 | -€9,214 | -32.7% |
| Amounts payable within one year | 42/48 | €51,954 | €43,268 | -€8,685 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €11,729 | €12,996 | +€1,267 | +10.8% |
| Trade debts | 44 | €1,309 | €1,183 | -€126 | -9.6% |
| Suppliers | 440/4 | €1,309 | €1,183 | -€126 | -9.6% |
| Taxes, remuneration and social security | 45 | €2,473 | €1,391 | -€1,082 | -43.8% |
| Taxes | 450/3 | €2,473 | €1,391 | -€1,082 | -43.8% |
| Other amounts payable | 47/48 | €36,443 | €27,698 | -€8,744 | -24.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,731 | €32,181 | +€450 | +1.4% |
| Other operating charges | 640/8 | €2,894 | €2,708 | -€186 | -6.4% |
| Gross operating margin | 9900 | €24,051 | €28,448 | +€4,397 | +18.3% |
| Operating profit (loss) | 9901 | -€10,574 | -€6,441 | +€4,133 | +39.1% |
| Financial income | 75/76B | €19 | €7 | -€12 | -63.2% |
| Recurring financial income | 75 | €19 | €7 | -€12 | -63.2% |
| Financial charges | 65/66B | €5,308 | €3,740 | -€1,568 | -29.5% |
| Recurring financial charges | 65 | €5,308 | €3,740 | -€1,568 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,862 | -€10,174 | +€5,688 | +35.9% |
| Income taxes | 67/77 | -€408 | -€408 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,454 | -€9,765 | +€5,688 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,454 | -€9,765 | +€5,688 | +36.8% |
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 12 October 2026 via checked.be.