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EGOS: 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.

What changed

EGOS

BE 0434.553.664
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€21,344
2023 · €18,397+€2,947
Equity
€119,327
2023 · €118,083+€1,244
Cash
€1,011
2023 · €1,827-€816
Balance sheet total
€334,124
2023 · €358,210-€24,086

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€22,940

    down €22,940 (-27.7%), from €82,676 to €59,736

    of which Land and buildings: -€13,949

  • Intangible fixed assets -€15,353

    down €15,353 (-14.9%), from €102,901 to €87,548

  • Receivables within one year +€10,772

    up €10,772 (+371.1%), from €2,902 to €13,674

    of which Other amounts receivable: +€10,790

Equity and liabilities
  • Short-term financial debts -€20,293

    down €20,293 (-39.6%), from €51,308 to €31,015

  • Tax, wage and social debts -€8,316

    down €8,316 (-26.4%), from €31,517 to €23,201

  • Debts after one year -€7,418

    down €7,418 (-16.4%), from €45,187 to €37,769

  • Trade debts +€5,019

    up €5,019 (+5.7%), from €87,294 to €92,313

  • Current portion of long-term debt +€4,953

    up €4,953 (+20.0%), from €24,820 to €29,773

Income statement
  • Gross operating margin +€2,956

    up €2,956 (+3.6%), from €82,699 to €85,654

  • Financial charges -€1,785

    down €1,785 (-11.5%), from €15,535 to €13,750

  • Financial income -€1,083

    down €1,083 (-40.6%), from €2,665 to €1,582

    of which Non-recurring financial income: -€1,125

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €18,397
Gross operating margin +€2,956
Staff costs -€256
Depreciation +€348
Other operating charges -€82
Financial income -€1,083
Financial charges +€1,785
Taxes -€721
Result 2024 €21,344

Cash bridge derived

cash 2023 to 2024

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.

From operations +€42,042
Investment €0
Financing -€42,858
Cash 2023 €1,827
Net result for the year +€21,344
Depreciation +€38,293
Stocks and contracts -€3,559
Receivables within one year -€10,772
Deferred charges and accrued income -€691
Trade debts +€5,019
Tax, wage and social debts -€8,316
Advances received +€222
Other debts +€503
Debts after one year -€7,418
Current portion of long-term debt +€4,953
Short-term financial debts -€20,293
Contributions, distributions and other -€20,100
Cash 2024 €1,011
Every line side by side 52 lines
Line Code 2023 2024 Change %
Total assets 20/58 €358,210 €334,124 -€24,086 -6.7%
Fixed assets 21/28 €185,577 €147,285 -€38,293 -20.6%
Intangible fixed assets 21 €102,901 €87,548 -€15,353 -14.9%
Tangible fixed assets 22/27 €82,676 €59,736 -€22,940 -27.7%
Land and buildings 22 €49,120 €35,171 -€13,949 -28.4%
Plant, machinery and equipment 23 €33,556 €24,565 -€8,991 -26.8%
Current assets 29/58 €172,633 €186,839 +€14,206 +8.2%
Amounts receivable after more than one year 29 €53,000 €53,000 = 0.0%
Other amounts receivable 291 €53,000 €53,000 = 0.0%
Stocks and contracts in progress 3 €112,977 €116,536 +€3,559 +3.2%
Stocks 30/36 €112,977 €116,536 +€3,559 +3.2%
Amounts receivable within one year 40/41 €2,902 €13,674 +€10,772 +371.1%
Trade receivables 40 €175 €156 -€19 -10.6%
Other amounts receivable 41 €2,727 €13,518 +€10,790 +395.6%
Cash at bank and in hand 54/58 €1,827 €1,011 -€816 -44.7%
Deferred charges and accrued income 490/1 €1,927 €2,618 +€691 +35.9%
Total equity and liabilities 10/49 €358,210 €334,124 -€24,086 -6.7%
Equity 10/15 €118,083 €119,327 +€1,244 +1.1%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €99,491 €100,735 +€1,244 +1.3%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Tax-exempt reserves 132 €12,000 €12,000 = 0.0%
Distributable reserves 133 €87,491 €88,735 +€1,244 +1.4%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €240,127 €214,797 -€25,331 -10.5%
Amounts payable after more than one year 17 €45,187 €37,769 -€7,418 -16.4%
Financial debts 170/4 €45,187 €37,769 -€7,418 -16.4%
Amounts payable within one year 42/48 €194,940 €177,027 -€17,912 -9.2%
Current portion of amounts payable after more than one year 42 €24,820 €29,773 +€4,953 +20.0%
Financial debts 43 €51,308 €31,015 -€20,293 -39.6%
Credit institutions 430/8 €51,308 €31,015 -€20,293 -39.6%
Trade debts 44 €87,294 €92,313 +€5,019 +5.7%
Suppliers 440/4 €87,294 €92,313 +€5,019 +5.7%
Advances received on contracts in progress 46 - €222 +€222
Taxes, remuneration and social security 45 €31,517 €23,201 -€8,316 -26.4%
Taxes 450/3 €31,517 €23,201 -€8,316 -26.4%
Other amounts payable 47/48 - €503 +€503
Remuneration, social security and pensions 62 €912 €1,167 +€256 +28.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €38,641 €38,293 -€348 -0.9%
Other operating charges 640/8 €3,093 €3,175 +€82 +2.7%
Gross operating margin 9900 €82,699 €85,654 +€2,956 +3.6%
Operating profit (loss) 9901 €40,053 €43,019 +€2,966 +7.4%
Financial income 75/76B €2,665 €1,582 -€1,083 -40.6%
Recurring financial income 75 €1,540 €1,582 +€42 +2.7%
Non-recurring financial income 76B €1,125 €0 -€1,125 -100.0%
Financial charges 65/66B €15,535 €13,750 -€1,785 -11.5%
Recurring financial charges 65 €15,535 €13,750 -€1,785 -11.5%
Profit (loss) for the period before taxes 9903 €27,183 €30,851 +€3,668 +13.5%
Income taxes 67/77 €8,785 €9,506 +€721 +8.2%
Profit (loss) for the period 9904 €18,397 €21,344 +€2,947 +16.0%
Profit (loss) for the period to be appropriated 9905 €18,397 €21,344 +€2,947 +16.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.