ENGELEN EN MOONS: 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.
ENGELEN EN MOONS
Largest movements
- Tangible fixed assets -€1,234
down €1,234 (-56.1%), from €2,202 to €967
- Advances received +€7,595
new in 2025: €7,595
- Short-term financial debts -€5,188
no longer reported in 2025 (was €5,188)
- Trade debts -€4,632
down €4,632 (-95.1%), from €4,873 to €240
- Gross operating margin -€3,306
down €3,306 (-42.8%), from €7,722 to €4,415
- Financial charges -€823
down €823 (-22.7%), from €3,628 to €2,805
- Taxes +€466
up €466 (+30.7%), from €1,517 to €1,982
- Financial income -€156
down €156 (-5.1%), from €3,030 to €2,874
- Other operating charges -€82
down €82 (-7.7%), from €1,054 to €972
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 | €55,309 | €53,660 | -€1,649 | -3.0% |
| Fixed assets | 21/28 | €2,202 | €967 | -€1,234 | -56.1% |
| Tangible fixed assets | 22/27 | €2,202 | €967 | -€1,234 | -56.1% |
| Furniture and vehicles | 24 | €2,202 | €967 | -€1,234 | -56.1% |
| Current assets | 29/58 | €53,107 | €52,692 | -€415 | -0.8% |
| Amounts receivable within one year | 40/41 | €52,370 | €51,862 | -€507 | -1.0% |
| Other amounts receivable | 41 | €52,370 | €51,862 | -€507 | -1.0% |
| Cash at bank and in hand | 54/58 | - | €66 | +€66 | |
| Deferred charges and accrued income | 490/1 | €737 | €764 | +€27 | +3.7% |
| Total equity and liabilities | 10/49 | €55,309 | €53,660 | -€1,649 | -3.0% |
| Equity | 10/15 | €43,512 | €43,808 | +€296 | +0.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €51,776 | €51,776 | = | 0.0% |
| Distributable reserves | 133 | €51,776 | €51,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,461 | -€14,165 | +€296 | +2.0% |
| Amounts payable | 17/49 | €11,797 | €9,852 | -€1,945 | -16.5% |
| Amounts payable within one year | 42/48 | €11,797 | €9,852 | -€1,945 | -16.5% |
| Financial debts | 43 | €5,188 | - | -€5,188 | |
| Credit institutions | 430/8 | €5,188 | - | -€5,188 | |
| Trade debts | 44 | €4,873 | €240 | -€4,632 | -95.1% |
| Suppliers | 440/4 | €4,873 | €240 | -€4,632 | -95.1% |
| Advances received on contracts in progress | 46 | - | €7,595 | +€7,595 | |
| Taxes, remuneration and social security | 45 | €1,737 | €2,016 | +€280 | +16.1% |
| Taxes | 450/3 | €1,737 | €2,016 | +€280 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,234 | = | 0.0% |
| Other operating charges | 640/8 | €1,054 | €972 | -€82 | -7.7% |
| Gross operating margin | 9900 | €7,722 | €4,415 | -€3,306 | -42.8% |
| Operating profit (loss) | 9901 | €5,433 | €2,209 | -€3,225 | -59.3% |
| Financial income | 75/76B | €3,030 | €2,874 | -€156 | -5.1% |
| Recurring financial income | 75 | €3,030 | €2,874 | -€156 | -5.1% |
| Financial charges | 65/66B | €3,628 | €2,805 | -€823 | -22.7% |
| Recurring financial charges | 65 | €3,628 | €2,805 | -€823 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €4,836 | €2,278 | -€2,557 | -52.9% |
| Income taxes | 67/77 | €1,517 | €1,982 | +€466 | +30.7% |
| Profit (loss) for the period | 9904 | €3,319 | €296 | -€3,023 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,319 | €296 | -€3,023 | -91.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.