EGREGORIA: 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.
EGREGORIA
Largest movements
- Receivables within one year -€29,005
down €29,005 (-27.6%), from €105,187 to €76,183
of which Trade receivables: -€20,219
- Tangible fixed assets -€28,303
down €28,303 (-39.1%), from €72,477 to €44,174
of which Land and buildings: -€20,930
- Cash -€4,780
down €4,780 (-44.6%), from €10,725 to €5,945
mainly Debts after one year (-€38,146) and Trade debts (-€18,863)
- Debts after one year -€38,146
down €38,146 (-87.6%), from €43,542 to €5,397
- Trade debts -€18,863
down €18,863 (-99.7%), from €18,928 to €66
- Profit (loss) carried forward +€6,506
up €6,506 (+14.1%), from €46,004 to €52,511
- Accrued charges and deferred income -€4,145
down €4,145 (-10.1%), from €41,095 to €36,950
- Current portion of long-term debt -€3,904
down €3,904 (-10.3%), from €38,055 to €34,151
- Taxes +€5,066
up €5,066 (+89.5%), from €5,661 to €10,727
- Gross operating margin +€3,639
up €3,639 (+6.5%), from €56,009 to €59,648
- Financial charges -€1,754
down €1,754 (-31.6%), from €5,560 to €3,806
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 | €210,013 | €149,487 | -€60,526 | -28.8% |
| Fixed assets | 21/28 | €83,852 | €55,549 | -€28,303 | -33.8% |
| Tangible fixed assets | 22/27 | €72,477 | €44,174 | -€28,303 | -39.1% |
| Land and buildings | 22 | €24,529 | €3,599 | -€20,930 | -85.3% |
| Furniture and vehicles | 24 | €14,463 | €6,231 | -€8,232 | -56.9% |
| Other tangible fixed assets | 26 | €33,485 | €34,344 | +€859 | +2.6% |
| Financial fixed assets | 28 | €11,375 | €11,375 | = | 0.0% |
| Current assets | 29/58 | €126,162 | €93,939 | -€32,223 | -25.5% |
| Stocks and contracts in progress | 3 | €8,619 | €8,619 | = | 0.0% |
| Stocks | 30/36 | €8,619 | €8,619 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €105,187 | €76,183 | -€29,005 | -27.6% |
| Trade receivables | 40 | €92,763 | €72,544 | -€20,219 | -21.8% |
| Other amounts receivable | 41 | €12,424 | €3,639 | -€8,785 | -70.7% |
| Cash at bank and in hand | 54/58 | €10,725 | €5,945 | -€4,780 | -44.6% |
| Deferred charges and accrued income | 490/1 | €1,630 | €3,192 | +€1,561 | +95.8% |
| Total equity and liabilities | 10/49 | €210,013 | €149,487 | -€60,526 | -28.8% |
| Equity | 10/15 | €52,204 | €58,711 | +€6,506 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,004 | €52,511 | +€6,506 | +14.1% |
| Amounts payable | 17/49 | €157,809 | €90,776 | -€67,033 | -42.5% |
| Amounts payable after more than one year | 17 | €43,542 | €5,397 | -€38,146 | -87.6% |
| Financial debts | 170/4 | €43,542 | €5,397 | -€38,146 | -87.6% |
| Amounts payable within one year | 42/48 | €73,172 | €48,429 | -€24,743 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €38,055 | €34,151 | -€3,904 | -10.3% |
| Trade debts | 44 | €18,928 | €66 | -€18,863 | -99.7% |
| Suppliers | 440/4 | €18,928 | €66 | -€18,863 | -99.7% |
| Taxes, remuneration and social security | 45 | €16,189 | €14,213 | -€1,976 | -12.2% |
| Taxes | 450/3 | €16,189 | €14,213 | -€1,976 | -12.2% |
| Accrued charges and deferred income | 492/3 | €41,095 | €36,950 | -€4,145 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,191 | €33,303 | +€112 | +0.3% |
| Other operating charges | 640/8 | €5,078 | €5,316 | +€238 | +4.7% |
| Gross operating margin | 9900 | €56,009 | €59,648 | +€3,639 | +6.5% |
| Operating profit (loss) | 9901 | €17,740 | €21,029 | +€3,289 | +18.5% |
| Financial income | 75/76B | €0 | €11 | +€10 | +13,025% |
| Recurring financial income | 75 | €0 | €11 | +€10 | +13,025% |
| Financial charges | 65/66B | €5,560 | €3,806 | -€1,754 | -31.6% |
| Recurring financial charges | 65 | €5,560 | €3,806 | -€1,754 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €12,180 | €17,234 | +€5,054 | +41.5% |
| Income taxes | 67/77 | €5,661 | €10,727 | +€5,066 | +89.5% |
| Profit (loss) for the period | 9904 | €6,519 | €6,506 | -€12 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,519 | €6,506 | -€12 | -0.2% |
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 20 October 2026 via checked.be.