ENG & Co: 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.
ENG & Co
Largest movements
- Cash +€11,867
up €11,867 (+778%), from €1,525 to €13,392
mainly Advances received (+€9,632) and Tax, wage and social debts (+€5,802)
- Receivables within one year -€3,338
down €3,338 (-60.3%), from €5,538 to €2,201
of which Trade receivables: -€5,026
- Intangible fixed assets -€1,130
down €1,130 (-36.4%), from €3,108 to €1,978
- Tangible fixed assets -€341
down €341 (-10.1%), from €3,364 to €3,023
- Advances received +€9,632
up €9,632 (+407%), from €2,368 to €12,000
- Tax, wage and social debts +€5,802
up €5,802 (+116%), from €5,011 to €10,812
- Other debts -€4,289
down €4,289 (-88.4%), from €4,854 to €565
- Profit (loss) carried forward -€3,010
down €3,010 (-9.2%), from -€32,562 to -€35,571
- Trade debts -€1,111
down €1,111 (-7.1%), from €15,658 to €14,547
- Gross operating margin +€12,627
up €12,627, from -€8,407 to €4,220
- Other operating charges +€4,093
up €4,093 (+499%), from €820 to €4,913
- Depreciation +€1,140
up €1,140 (+344%), from €331 to €1,471
- Financial charges -€731
down €731 (-53.5%), from €1,365 to €634
- Taxes +€211
new in 2025: €211
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 | €15,329 | €22,353 | +€7,024 | +45.8% |
| Fixed assets | 21/28 | €8,047 | €6,576 | -€1,471 | -18.3% |
| Intangible fixed assets | 21 | €3,108 | €1,978 | -€1,130 | -36.4% |
| Tangible fixed assets | 22/27 | €3,364 | €3,023 | -€341 | -10.1% |
| Other tangible fixed assets | 26 | €3,364 | €3,023 | -€341 | -10.1% |
| Financial fixed assets | 28 | €1,575 | €1,575 | = | 0.0% |
| Current assets | 29/58 | €7,281 | €15,777 | +€8,496 | +117% |
| Amounts receivable within one year | 40/41 | €5,538 | €2,201 | -€3,338 | -60.3% |
| Trade receivables | 40 | €5,534 | €507 | -€5,026 | -90.8% |
| Other amounts receivable | 41 | €5 | €1,693 | +€1,688 | +35,320% |
| Cash at bank and in hand | 54/58 | €1,525 | €13,392 | +€11,867 | +778% |
| Deferred charges and accrued income | 490/1 | €218 | €184 | -€34 | -15.5% |
| Total equity and liabilities | 10/49 | €15,329 | €22,353 | +€7,024 | +45.8% |
| Equity | 10/15 | -€12,562 | -€15,571 | -€3,010 | -24.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,562 | -€35,571 | -€3,010 | -9.2% |
| Amounts payable | 17/49 | €27,890 | €37,924 | +€10,034 | +36.0% |
| Amounts payable within one year | 42/48 | €27,890 | €37,924 | +€10,034 | +36.0% |
| Trade debts | 44 | €15,658 | €14,547 | -€1,111 | -7.1% |
| Suppliers | 440/4 | €15,658 | €14,547 | -€1,111 | -7.1% |
| Advances received on contracts in progress | 46 | €2,368 | €12,000 | +€9,632 | +407% |
| Taxes, remuneration and social security | 45 | €5,011 | €10,812 | +€5,802 | +116% |
| Taxes | 450/3 | €5,011 | €10,812 | +€5,802 | +116% |
| Other amounts payable | 47/48 | €4,854 | €565 | -€4,289 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €1,471 | +€1,140 | +344% |
| Other operating charges | 640/8 | €820 | €4,913 | +€4,093 | +499% |
| Gross operating margin | 9900 | -€8,407 | €4,220 | +€12,627 | |
| Operating profit (loss) | 9901 | -€9,559 | -€2,165 | +€7,394 | +77.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +700% |
| Financial charges | 65/66B | €1,365 | €634 | -€731 | -53.5% |
| Recurring financial charges | 65 | €1,365 | €634 | -€731 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,924 | -€2,799 | +€8,125 | +74.4% |
| Income taxes | 67/77 | - | €211 | +€211 | |
| Profit (loss) for the period | 9904 | -€10,924 | -€3,010 | +€7,914 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,924 | -€3,010 | +€7,914 | +72.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.