EINIGRIV: 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.
EINIGRIV
Largest movements
- Tangible fixed assets -€30,807
down €30,807 (-31.2%), from €98,704 to €67,897
of which Furniture and vehicles: -€20,769
- Receivables within one year -€10,480
down €10,480 (-28.4%), from €36,889 to €26,409
of which Other amounts receivable: -€10,480
- Cash +€8,346
up €8,346 (+96.1%), from €8,683 to €17,029
mainly Depreciation (+€30,807) and Receivables within one year (+€10,480)
- Profit (loss) carried forward -€38,594
down €38,594 (-41.4%), from -€93,205 to -€131,800
- Other debts +€5,000
up €5,000 (+2.8%), from €181,086 to €186,086
- Gross operating margin -€4,297
down €4,297 (-127%), from -€3,389 to -€7,686
- Financial income +€862
up €862 (+239%), from €361 to €1,223
- Other operating charges -€480
down €480 (-32.4%), from €1,484 to €1,004
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,210 | €113,684 | -€32,526 | -22.2% |
| Fixed assets | 21/28 | €98,704 | €67,897 | -€30,807 | -31.2% |
| Tangible fixed assets | 22/27 | €98,704 | €67,897 | -€30,807 | -31.2% |
| Plant, machinery and equipment | 23 | €34,675 | €24,637 | -€10,038 | -28.9% |
| Furniture and vehicles | 24 | €64,029 | €43,260 | -€20,769 | -32.4% |
| Current assets | 29/58 | €47,506 | €45,787 | -€1,719 | -3.6% |
| Amounts receivable within one year | 40/41 | €36,889 | €26,409 | -€10,480 | -28.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €36,889 | €26,409 | -€10,480 | -28.4% |
| Cash at bank and in hand | 54/58 | €8,683 | €17,029 | +€8,346 | +96.1% |
| Deferred charges and accrued income | 490/1 | €1,934 | €2,349 | +€415 | +21.5% |
| Total equity and liabilities | 10/49 | €146,210 | €113,684 | -€32,526 | -22.2% |
| Equity | 10/15 | -€35,205 | -€73,800 | -€38,594 | -110% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,205 | -€131,800 | -€38,594 | -41.4% |
| Amounts payable | 17/49 | €181,416 | €187,484 | +€6,068 | +3.3% |
| Amounts payable within one year | 42/48 | €181,416 | €187,429 | +€6,013 | +3.3% |
| Trade debts | 44 | €52 | €1,026 | +€973 | +1,858% |
| Suppliers | 440/4 | €52 | €1,026 | +€973 | +1,858% |
| Taxes, remuneration and social security | 45 | €277 | €317 | +€40 | +14.4% |
| Taxes | 450/3 | €277 | €317 | +€40 | +14.4% |
| Other amounts payable | 47/48 | €181,086 | €186,086 | +€5,000 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,807 | €30,807 | = | 0.0% |
| Other operating charges | 640/8 | €1,484 | €1,004 | -€480 | -32.4% |
| Gross operating margin | 9900 | -€3,389 | -€7,686 | -€4,297 | -127% |
| Operating profit (loss) | 9901 | -€35,681 | -€39,498 | -€3,817 | -10.7% |
| Financial income | 75/76B | €361 | €1,223 | +€862 | +239% |
| Recurring financial income | 75 | €361 | €1,223 | +€862 | +239% |
| Financial charges | 65/66B | €62 | €3 | -€59 | -95.2% |
| Recurring financial charges | 65 | €62 | €3 | -€59 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,382 | -€38,277 | -€2,895 | -8.2% |
| Income taxes | 67/77 | €277 | €317 | +€40 | +14.4% |
| Profit (loss) for the period | 9904 | -€35,660 | -€38,594 | -€2,935 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,660 | -€38,594 | -€2,935 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.