"Eggers": 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.
"Eggers"
Largest movements
- Cash +€24,721
up €24,721 (+37.6%), from €65,805 to €90,526
mainly Net result for the year (+€30,169) and Depreciation (+€5,669)
- Receivables within one year -€3,532
down €3,532 (-11.0%), from €32,000 to €28,468
of which Other amounts receivable: -€14,000
- Tangible fixed assets -€1,263
down €1,263 (-15.5%), from €8,126 to €6,863
of which Furniture and vehicles: -€3,286
- Reserves +€28,000
up €28,000 (+37.6%), from €74,400 to €102,400
- Tax, wage and social debts -€8,777
down €8,777 (-31.5%), from €27,866 to €19,089
- Profit (loss) carried forward +€2,169
up €2,169 (+1084.2%), from €200 to €2,369
- Gross operating margin -€6,515
down €6,515 (-11.1%), from €58,701 to €52,187
- Taxes -€3,298
down €3,298 (-17.3%), from €19,102 to €15,804
- Depreciation +€2,713
up €2,713 (+91.8%), from €2,957 to €5,669
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 | €105,931 | €125,857 | +€19,926 | +18.8% |
| Fixed assets | 21/28 | €8,126 | €6,863 | -€1,263 | -15.5% |
| Tangible fixed assets | 22/27 | €8,126 | €6,863 | -€1,263 | -15.5% |
| Plant, machinery and equipment | 23 | - | €2,023 | +€2,023 | |
| Furniture and vehicles | 24 | €8,126 | €4,840 | -€3,286 | -40.4% |
| Current assets | 29/58 | €97,805 | €118,994 | +€21,189 | +21.7% |
| Amounts receivable within one year | 40/41 | €32,000 | €28,468 | -€3,532 | -11.0% |
| Trade receivables | 40 | - | €10,468 | +€10,468 | |
| Other amounts receivable | 41 | €32,000 | €18,000 | -€14,000 | -43.8% |
| Cash at bank and in hand | 54/58 | €65,805 | €90,526 | +€24,721 | +37.6% |
| Total equity and liabilities | 10/49 | €105,931 | €125,857 | +€19,926 | +18.8% |
| Equity | 10/15 | €76,600 | €106,769 | +€30,169 | +39.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €74,400 | €102,400 | +€28,000 | +37.6% |
| Distributable reserves | 133 | €74,400 | €102,400 | +€28,000 | +37.6% |
| Profit (loss) carried forward | 14 | €200 | €2,369 | +€2,169 | +1084.2% |
| Amounts payable | 17/49 | €29,331 | €19,089 | -€10,243 | -34.9% |
| Amounts payable within one year | 42/48 | €28,935 | €19,089 | -€9,847 | -34.0% |
| Taxes, remuneration and social security | 45 | €27,866 | €19,089 | -€8,777 | -31.5% |
| Taxes | 450/3 | €27,866 | €19,089 | -€8,777 | -31.5% |
| Other amounts payable | 47/48 | €1,069 | - | -€1,069 | |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €5,669 | +€2,713 | +91.8% |
| Other operating charges | 640/8 | €454 | €325 | -€129 | -28.5% |
| Gross operating margin | 9900 | €58,701 | €52,187 | -€6,515 | -11.1% |
| Operating profit (loss) | 9901 | €55,291 | €46,193 | -€9,098 | -16.5% |
| Financial charges | 65/66B | €249 | €220 | -€29 | -11.6% |
| Recurring financial charges | 65 | €249 | €220 | -€29 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €55,042 | €45,973 | -€9,069 | -16.5% |
| Income taxes | 67/77 | €19,102 | €15,804 | -€3,298 | -17.3% |
| Profit (loss) for the period | 9904 | €35,940 | €30,169 | -€5,771 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,940 | €30,169 | -€5,771 | -16.1% |
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 9 October 2026 via checked.be.