EGREGORE: 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.
EGREGORE
Largest movements
- Receivables within one year -€57,382
down €57,382 (-66.0%), from €86,904 to €29,522
of which Trade receivables: -€55,010
- Cash -€6,885
down €6,885 (-6.6%), from €104,694 to €97,809
mainly Contributions, distributions and other (-€110,000) and Trade debts (-€13,138)
- Profit (loss) carried forward -€100,789
down €100,789 (-68.0%), from €148,184 to €47,395
- Other debts +€51,872
up €51,872 (+39,902%), from €130 to €52,002
- Trade debts -€13,138
down €13,138 (-96.1%), from €13,670 to €532
- Tax, wage and social debts -€2,211
down €2,211 (-19.4%), from €11,381 to €9,170
- Financial charges -€11,167
down €11,167 (-68.3%), from €16,348 to €5,181
- Taxes -€1,752
down €1,752 (-34.4%), from €5,092 to €3,340
- Gross operating margin -€1,260
down €1,260 (-6.3%), from €19,953 to €18,693
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 | €191,598 | €127,331 | -€64,267 | -33.5% |
| Current assets | 29/58 | €191,598 | €127,331 | -€64,267 | -33.5% |
| Amounts receivable within one year | 40/41 | €86,904 | €29,522 | -€57,382 | -66.0% |
| Trade receivables | 40 | €84,532 | €29,522 | -€55,010 | -65.1% |
| Other amounts receivable | 41 | €2,372 | €0 | -€2,372 | -100% |
| Cash at bank and in hand | 54/58 | €104,694 | €97,809 | -€6,885 | -6.6% |
| Total equity and liabilities | 10/49 | €191,598 | €127,331 | -€64,267 | -33.5% |
| Equity | 10/15 | €166,417 | €65,628 | -€100,789 | -60.6% |
| Contributions | 10/11 | €6,333 | €6,333 | = | 0.0% |
| Reserves | 13 | €11,900 | €11,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,184 | €47,395 | -€100,789 | -68.0% |
| Amounts payable | 17/49 | €25,181 | €61,703 | +€36,523 | +145% |
| Amounts payable within one year | 42/48 | €25,181 | €61,703 | +€36,523 | +145% |
| Trade debts | 44 | €13,670 | €532 | -€13,138 | -96.1% |
| Suppliers | 440/4 | €13,670 | €532 | -€13,138 | -96.1% |
| Taxes, remuneration and social security | 45 | €11,381 | €9,170 | -€2,211 | -19.4% |
| Taxes | 450/3 | €11,381 | €9,170 | -€2,211 | -19.4% |
| Other amounts payable | 47/48 | €130 | €52,002 | +€51,872 | +39,902% |
| Other operating charges | 640/8 | €975 | €974 | -€1 | -0.1% |
| Gross operating margin | 9900 | €19,953 | €18,693 | -€1,260 | -6.3% |
| Operating profit (loss) | 9901 | €18,978 | €17,719 | -€1,258 | -6.6% |
| Financial income | 75/76B | €197 | €12 | -€185 | -93.9% |
| Recurring financial income | 75 | €197 | €12 | -€185 | -93.9% |
| Financial charges | 65/66B | €16,348 | €5,181 | -€11,167 | -68.3% |
| Recurring financial charges | 65 | €16,348 | €5,181 | -€11,167 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €2,826 | €12,551 | +€9,724 | +344% |
| Income taxes | 67/77 | €5,092 | €3,340 | -€1,752 | -34.4% |
| Profit (loss) for the period | 9904 | -€2,265 | €9,211 | +€11,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,265 | €9,211 | +€11,476 |
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 22 October 2026 via checked.be.