EGUS: 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.
EGUS
Largest movements
- Deferred charges and accrued income +€319,000
new in 2025: €319,000
- Cash +€8,909
up €8,909 (+110.3%), from €8,075 to €16,984
mainly Net result for the year (+€321,301) and Trade debts (+€6,746)
- Reserves +€321,729
new in 2025: €321,729
- Trade debts +€6,746
up €6,746 (+640.9%), from €1,053 to €7,798
- Financial income +€319,000
new in 2025: €319,000
- Taxes +€468
up €468 (+437.8%), from €107 to €575
- Gross operating margin +€344
up €344 (+11.3%), from €3,045 to €3,388
- Other operating charges -€109
down €109 (-20.2%), from €538 to €430
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 | €113,735 | €442,102 | +€328,367 | +288.7% |
| Fixed assets | 21/28 | €105,660 | €105,660 | = | 0.0% |
| Financial fixed assets | 28 | €105,660 | €105,660 | = | 0.0% |
| Current assets | 29/58 | €8,075 | €336,442 | +€328,367 | +4066.5% |
| Amounts receivable within one year | 40/41 | - | €459 | +€459 | |
| Other amounts receivable | 41 | - | €459 | +€459 | |
| Cash at bank and in hand | 54/58 | €8,075 | €16,984 | +€8,909 | +110.3% |
| Deferred charges and accrued income | 490/1 | - | €319,000 | +€319,000 | |
| Total equity and liabilities | 10/49 | €113,735 | €442,102 | +€328,367 | +288.7% |
| Equity | 10/15 | €30,428 | €351,729 | +€321,301 | +1055.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €321,729 | +€321,729 | |
| Distributable reserves | 133 | - | €321,729 | +€321,729 | |
| Profit (loss) carried forward | 14 | €428 | - | -€428 | |
| Amounts payable | 17/49 | €83,307 | €90,373 | +€7,066 | +8.5% |
| Amounts payable within one year | 42/48 | €83,307 | €90,373 | +€7,066 | +8.5% |
| Trade debts | 44 | €1,053 | €7,798 | +€6,746 | +640.9% |
| Suppliers | 440/4 | €1,053 | €7,798 | +€6,746 | +640.9% |
| Taxes, remuneration and social security | 45 | €525 | €575 | +€50 | +9.5% |
| Taxes | 450/3 | €525 | €575 | +€50 | +9.5% |
| Other amounts payable | 47/48 | €81,729 | €82,000 | +€271 | +0.3% |
| Other operating charges | 640/8 | €538 | €430 | -€109 | -20.2% |
| Gross operating margin | 9900 | €3,045 | €3,388 | +€344 | +11.3% |
| Operating profit (loss) | 9901 | €2,506 | €2,958 | +€452 | +18.0% |
| Financial income | 75/76B | - | €319,000 | +€319,000 | |
| Recurring financial income | 75 | - | €319,000 | +€319,000 | |
| Financial charges | 65/66B | €107 | €82 | -€25 | -23.3% |
| Recurring financial charges | 65 | €107 | €82 | -€25 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €2,399 | €321,876 | +€319,477 | +13316.2% |
| Income taxes | 67/77 | €107 | €575 | +€468 | +437.8% |
| Profit (loss) for the period | 9904 | €2,292 | €321,301 | +€319,009 | +13917.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,292 | €321,301 | +€319,009 | +13917.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.