ENG CONSULTING: 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.
ENG CONSULTING
Largest movements
- Cash +€23,536
up €23,536 (+242.2%), from €9,717 to €33,253
mainly Other debts (+€20,247) and Receivables within one year (+€18,295)
- Receivables within one year -€18,295
down €18,295 (-45.1%), from €40,532 to €22,237
- Other debts +€20,247
up €20,247 (+6079.7%), from €333 to €20,580
- Trade debts -€8,480
down €8,480 (-77.7%), from €10,910 to €2,430
- Debts after one year -€6,940
down €6,940 (-57.5%), from €12,075 to €5,135
- Current portion of long-term debt +€4,880
up €4,880 (+73.4%), from €6,649 to €11,529
- Profit (loss) carried forward -€2,955
down €2,955 (-17.4%), from €16,985 to €14,031
- Gross operating margin +€10,960
up €10,960 (+72.0%), from €15,230 to €26,190
- Taxes +€1,642
up €1,642 (+50.2%), from €3,271 to €4,913
- Depreciation +€375
up €375 (+26.4%), from €1,418 to €1,792
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 | €57,889 | €63,533 | +€5,644 | +9.7% |
| Fixed assets | 21/28 | €5,502 | €5,939 | +€437 | +7.9% |
| Tangible fixed assets | 22/27 | €5,502 | €5,939 | +€437 | +7.9% |
| Plant, machinery and equipment | 23 | €2,330 | €1,631 | -€700 | -30.0% |
| Furniture and vehicles | 24 | €3,172 | €4,308 | +€1,136 | +35.8% |
| Current assets | 29/58 | €52,387 | €57,594 | +€5,207 | +9.9% |
| Amounts receivable within one year | 40/41 | €40,532 | €22,237 | -€18,295 | -45.1% |
| Trade receivables | 40 | €40,532 | €22,237 | -€18,295 | -45.1% |
| Cash at bank and in hand | 54/58 | €9,717 | €33,253 | +€23,536 | +242.2% |
| Deferred charges and accrued income | 490/1 | €2,138 | €2,105 | -€33 | -1.6% |
| Total equity and liabilities | 10/49 | €57,889 | €63,533 | +€5,644 | +9.7% |
| Equity | 10/15 | €19,985 | €17,031 | -€2,955 | -14.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,985 | €14,031 | -€2,955 | -17.4% |
| Amounts payable | 17/49 | €37,904 | €46,502 | +€8,598 | +22.7% |
| Amounts payable after more than one year | 17 | €12,075 | €5,135 | -€6,940 | -57.5% |
| Financial debts | 170/4 | €12,075 | €5,135 | -€6,940 | -57.5% |
| Amounts payable within one year | 42/48 | €25,829 | €41,367 | +€15,538 | +60.2% |
| Current portion of amounts payable after more than one year | 42 | €6,649 | €11,529 | +€4,880 | +73.4% |
| Trade debts | 44 | €10,910 | €2,430 | -€8,480 | -77.7% |
| Suppliers | 440/4 | €10,910 | €2,430 | -€8,480 | -77.7% |
| Taxes, remuneration and social security | 45 | €7,938 | €6,829 | -€1,109 | -14.0% |
| Taxes | 450/3 | €4,748 | €6,829 | +€2,081 | +43.8% |
| Remuneration and social security | 454/9 | €3,189 | - | -€3,189 | |
| Other amounts payable | 47/48 | €333 | €20,580 | +€20,247 | +6079.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €1,792 | +€375 | +26.4% |
| Gross operating margin | 9900 | €15,230 | €26,190 | +€10,960 | +72.0% |
| Operating profit (loss) | 9901 | €13,813 | €24,398 | +€10,585 | +76.6% |
| Financial income | 75/76B | €5 | €38 | +€33 | +659.4% |
| Recurring financial income | 75 | €5 | €38 | +€33 | +659.4% |
| Financial charges | 65/66B | €2,482 | €2,478 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,482 | €2,478 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €11,336 | €21,958 | +€10,623 | +93.7% |
| Income taxes | 67/77 | €3,271 | €4,913 | +€1,642 | +50.2% |
| Profit (loss) for the period | 9904 | €8,065 | €17,045 | +€8,980 | +111.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,065 | €17,045 | +€8,980 | +111.3% |
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 3 October 2026 via checked.be.