ENGASU: 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.
ENGASU
Largest movements
- Current investments -€725,371
down €725,371 (-14.2%), from €5.1m to €4.4m
- Cash +€668,065
up €668,065 (+13552.1%), from €4,930 to €672,994
mainly Current investments (+€725,371) and Net result for the year (+€4,457)
- Tax, wage and social debts -€56,788
no longer reported in 2024 (was €56,788)
- Financial income +€158,048
up €158,048 (+81.3%), from €194,338 to €352,386
- Financial charges +€138,934
up €138,934 (+74.2%), from €187,234 to €326,167
- Taxes -€2,085
no longer reported in 2024 (was €2,085)
- Gross operating margin +€950
up €950 (+4.2%), from -€22,502 to -€21,553
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,121,797 | €5,062,937 | -€58,860 | -1.1% |
| Current assets | 29/58 | €5,121,797 | €5,062,937 | -€58,860 | -1.1% |
| Amounts receivable within one year | 40/41 | €5,166 | €3,613 | -€1,554 | -30.1% |
| Other amounts receivable | 41 | €5,166 | €3,613 | -€1,554 | -30.1% |
| Current investments | 50/53 | €5,111,701 | €4,386,330 | -€725,371 | -14.2% |
| Cash at bank and in hand | 54/58 | €4,930 | €672,994 | +€668,065 | +13552.1% |
| Total equity and liabilities | 10/49 | €5,121,797 | €5,062,937 | -€58,860 | -1.1% |
| Equity | 10/15 | €1,010,738 | €1,015,195 | +€4,457 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €992,138 | €996,595 | +€4,457 | +0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €990,278 | €994,735 | +€4,457 | +0.5% |
| Amounts payable | 17/49 | €4,111,059 | €4,047,742 | -€63,316 | -1.5% |
| Amounts payable within one year | 42/48 | €4,073,121 | €4,016,333 | -€56,788 | -1.4% |
| Financial debts | 43 | €4,000,000 | €4,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €4,000,000 | €4,000,000 | = | 0.0% |
| Trade debts | 44 | €16,333 | €16,333 | = | 0.0% |
| Suppliers | 440/4 | €16,333 | €16,333 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €56,788 | - | -€56,788 | |
| Taxes | 450/3 | €56,788 | - | -€56,788 | |
| Accrued charges and deferred income | 492/3 | €37,938 | €31,409 | -€6,529 | -17.2% |
| Other operating charges | 640/8 | - | €209 | +€209 | |
| Gross operating margin | 9900 | -€22,502 | -€21,553 | +€950 | +4.2% |
| Operating profit (loss) | 9901 | -€22,502 | -€21,762 | +€741 | +3.3% |
| Financial income | 75/76B | €194,338 | €352,386 | +€158,048 | +81.3% |
| Recurring financial income | 75 | €194,338 | €352,386 | +€158,048 | +81.3% |
| Financial charges | 65/66B | €187,234 | €326,167 | +€138,934 | +74.2% |
| Recurring financial charges | 65 | €187,234 | €326,167 | +€138,934 | +74.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,398 | €4,457 | +€19,855 | |
| Income taxes | 67/77 | €2,085 | - | -€2,085 | |
| Profit (loss) for the period | 9904 | -€17,483 | €4,457 | +€21,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,483 | €4,457 | +€21,940 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.