EIGNER (BENELUX): 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.
EIGNER (BENELUX)
Largest movements
- Current investments +€40,000
up €40,000 (+20.0%), from €200,000 to €240,000
- Cash +€8,574
up €8,574 (+26.2%), from €32,714 to €41,288
mainly Net result for the year (+€131,110) and Depreciation (+€4,500)
- Tangible fixed assets -€4,500
down €4,500 (-6.3%), from €71,500 to €67,000
- Profit (loss) carried forward +€131,110
up €131,110 (+13.2%), from -€991,256 to -€860,146
- Short-term financial debts -€85,000
down €85,000 (-7.8%), from €1.1m to €1.0m
- Gross operating margin +€35,467
up €35,467 (+36.1%), from €98,182 to €133,648
- Financial income +€1,440
up €1,440 (+61.5%), from €2,340 to €3,780
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 | €316,467 | €360,728 | +€44,261 | +14.0% |
| Fixed assets | 21/28 | €72,061 | €67,661 | -€4,400 | -6.1% |
| Tangible fixed assets | 22/27 | €71,500 | €67,000 | -€4,500 | -6.3% |
| Other tangible fixed assets | 26 | €71,500 | €67,000 | -€4,500 | -6.3% |
| Financial fixed assets | 28 | €561 | €661 | +€100 | +17.8% |
| Current assets | 29/58 | €244,406 | €293,067 | +€48,661 | +19.9% |
| Amounts receivable within one year | 40/41 | €11,692 | €11,779 | +€87 | +0.7% |
| Trade receivables | 40 | €11,682 | €11,619 | -€63 | -0.5% |
| Other amounts receivable | 41 | €10 | €160 | +€150 | +1,453% |
| Current investments | 50/53 | €200,000 | €240,000 | +€40,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €32,714 | €41,288 | +€8,574 | +26.2% |
| Total equity and liabilities | 10/49 | €316,467 | €360,728 | +€44,261 | +14.0% |
| Equity | 10/15 | -€929,756 | -€798,646 | +€131,110 | +14.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€991,256 | -€860,146 | +€131,110 | +13.2% |
| Amounts payable | 17/49 | €1,246,223 | €1,159,374 | -€86,849 | -7.0% |
| Amounts payable after more than one year | 17 | €142,500 | €142,500 | = | 0.0% |
| Financial debts | 170/4 | €142,500 | €142,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,103,723 | €1,016,874 | -€86,849 | -7.9% |
| Financial debts | 43 | €1,089,981 | €1,004,981 | -€85,000 | -7.8% |
| Other loans | 439 | €1,089,981 | €1,004,981 | -€85,000 | -7.8% |
| Trade debts | 44 | €5,712 | €4,508 | -€1,203 | -21.1% |
| Suppliers | 440/4 | €5,712 | €4,508 | -€1,203 | -21.1% |
| Taxes, remuneration and social security | 45 | €8,031 | €7,384 | -€646 | -8.0% |
| Taxes | 450/3 | €8,031 | €7,384 | -€646 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €4,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,526 | €1,577 | +€51 | +3.3% |
| Gross operating margin | 9900 | €98,182 | €133,648 | +€35,467 | +36.1% |
| Operating profit (loss) | 9901 | €92,156 | €127,572 | +€35,416 | +38.4% |
| Financial income | 75/76B | €2,340 | €3,780 | +€1,440 | +61.5% |
| Recurring financial income | 75 | €2,340 | €3,780 | +€1,440 | +61.5% |
| Financial charges | 65/66B | €88 | €102 | +€14 | +16.5% |
| Recurring financial charges | 65 | €88 | €102 | +€14 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €94,408 | €131,250 | +€36,842 | +39.0% |
| Income taxes | 67/77 | €105 | €140 | +€35 | +33.3% |
| Profit (loss) for the period | 9904 | €94,303 | €131,110 | +€36,807 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,303 | €131,110 | +€36,807 | +39.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.