Eglantier: 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.
Eglantier
Largest movements
- Cash +€205,859
up €205,859 (+190%), from €108,107 to €313,967
mainly Receivables within one year (+€100,793) and Net result for the year (+€60,732)
- Receivables within one year -€100,793
down €100,793 (-34.8%), from €289,782 to €188,988
of which Trade receivables: -€101,001
- Stocks and contracts +€21,816
up €21,816 (+24.1%), from €90,513 to €112,329
- Tangible fixed assets -€19,402
down €19,402 (-3.2%), from €598,924 to €579,522
of which Furniture and vehicles: -€14,320
- Reserves +€60,000
up €60,000 (+34.8%), from €172,582 to €232,582
of which Distributable reserves: +€60,000
- Tax, wage and social debts +€44,171
up €44,171 (+33.4%), from €132,161 to €176,333
of which Taxes: +€46,664
- Trade debts +€38,599
up €38,599 (+38.6%), from €99,943 to €138,542
- Debts after one year -€32,585
down €32,585 (-8.7%), from €376,381 to €343,796
- Gross operating margin +€199,166
up €199,166 (+107%), from €186,080 to €385,246
- Taxes +€52,384
up €52,384 (+3,235%), from €1,619 to €54,003
- Write-downs -€28,080
down €28,080, from €0 to -€28,080
- Other operating charges +€25,896
up €25,896 (+273%), from €9,494 to €35,390
- Financial income -€7,247
down €7,247 (-28.4%), from €25,493 to €18,246
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,087,656 | €1,198,637 | +€110,981 | +10.2% |
| Fixed assets | 21/28 | €598,924 | €579,522 | -€19,402 | -3.2% |
| Tangible fixed assets | 22/27 | €598,924 | €579,522 | -€19,402 | -3.2% |
| Land and buildings | 22 | €539,982 | €534,900 | -€5,082 | -0.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €58,942 | €44,622 | -€14,320 | -24.3% |
| Current assets | 29/58 | €488,732 | €619,115 | +€130,383 | +26.7% |
| Stocks and contracts in progress | 3 | €90,513 | €112,329 | +€21,816 | +24.1% |
| Stocks | 30/36 | €90,513 | €112,329 | +€21,816 | +24.1% |
| Amounts receivable within one year | 40/41 | €289,782 | €188,988 | -€100,793 | -34.8% |
| Trade receivables | 40 | €283,341 | €182,341 | -€101,001 | -35.6% |
| Other amounts receivable | 41 | €6,440 | €6,648 | +€208 | +3.2% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,107 | €313,967 | +€205,859 | +190% |
| Deferred charges and accrued income | 490/1 | €331 | €3,831 | +€3,501 | +1,058% |
| Total equity and liabilities | 10/49 | €1,087,656 | €1,198,637 | +€110,981 | +10.2% |
| Equity | 10/15 | €298,900 | €359,632 | +€60,732 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,582 | €232,582 | +€60,000 | +34.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,187 | €37,187 | = | 0.0% |
| Distributable reserves | 133 | €133,535 | €193,535 | +€60,000 | +44.9% |
| Profit (loss) carried forward | 14 | €107,718 | €108,450 | +€732 | +0.7% |
| Amounts payable | 17/49 | €788,756 | €839,005 | +€50,249 | +6.4% |
| Amounts payable after more than one year | 17 | €376,381 | €343,796 | -€32,585 | -8.7% |
| Financial debts | 170/4 | €376,381 | €343,796 | -€32,585 | -8.7% |
| Amounts payable within one year | 42/48 | €411,925 | €494,759 | +€82,834 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €31,323 | €32,585 | +€1,262 | +4.0% |
| Trade debts | 44 | €99,943 | €138,542 | +€38,599 | +38.6% |
| Suppliers | 440/4 | €99,943 | €138,542 | +€38,599 | +38.6% |
| Advances received on contracts in progress | 46 | €47,147 | €39,090 | -€8,057 | -17.1% |
| Taxes, remuneration and social security | 45 | €132,161 | €176,333 | +€44,171 | +33.4% |
| Taxes | 450/3 | €104,260 | €150,925 | +€46,664 | +44.8% |
| Remuneration and social security | 454/9 | €27,901 | €25,408 | -€2,493 | -8.9% |
| Other amounts payable | 47/48 | €101,351 | €108,209 | +€6,858 | +6.8% |
| Accrued charges and deferred income | 492/3 | €450 | €450 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €144,066 | €138,864 | -€5,203 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,219 | €42,186 | -€1,033 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€28,080 | -€28,080 | |
| Other operating charges | 640/8 | €9,494 | €35,390 | +€25,896 | +273% |
| Non-recurring operating charges | 66A | - | €82,035 | +€82,035 | |
| Gross operating margin | 9900 | €186,080 | €385,246 | +€199,166 | +107% |
| Operating profit (loss) | 9901 | -€10,699 | €114,851 | +€125,550 | |
| Financial income | 75/76B | €25,493 | €18,246 | -€7,247 | -28.4% |
| Recurring financial income | 75 | €25,493 | €18,246 | -€7,247 | -28.4% |
| Financial charges | 65/66B | €12,418 | €18,362 | +€5,944 | +47.9% |
| Recurring financial charges | 65 | €12,418 | €18,362 | +€5,944 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €2,376 | €114,735 | +€112,359 | +4,729% |
| Income taxes | 67/77 | €1,619 | €54,003 | +€52,384 | +3,235% |
| Profit (loss) for the period | 9904 | €757 | €60,732 | +€59,975 | +7,925% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €60,732 | +€59,975 | +7,925% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.