ENGENIA CONSULTING: 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.
ENGENIA CONSULTING
Largest movements
- Cash +€176,347
up €176,347 (+41.3%), from €426,734 to €603,081
mainly Net result for the year (+€385,404) and Tax, wage and social debts (+€33,086)
- Receivables after one year +€170,841
up €170,841 (+26.9%), from €634,011 to €804,852
- Receivables within one year +€38,542
up €38,542 (+797%), from €4,834 to €43,376
of which Other amounts receivable: +€35,517
- Deferred charges and accrued income +€30,317
up €30,317 (+1,023%), from €2,964 to €33,281
- Reserves +€352,595
up €352,595 (+52.8%), from €668,424 to €1.0m
of which Distributable reserves: +€352,595
- Tax, wage and social debts +€33,086
up €33,086 (+114%), from €28,975 to €62,061
- Debts after one year +€18,750
up €18,750 (+11.9%), from €157,515 to €176,265
- Gross operating margin +€110,205
up €110,205 (+27.1%), from €407,254 to €517,459
- Taxes +€48,923
up €48,923 (+38.9%), from €125,838 to €174,761
- Financial income +€35,119
up €35,119 (+188%), from €18,694 to €53,813
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 | €1,084,056 | €1,499,479 | +€415,423 | +38.3% |
| Fixed assets | 21/28 | €15,513 | €14,889 | -€623 | -4.0% |
| Tangible fixed assets | 22/27 | €15,513 | €14,889 | -€623 | -4.0% |
| Plant, machinery and equipment | 23 | €519 | €218 | -€301 | -58.0% |
| Furniture and vehicles | 24 | €14,994 | €14,672 | -€322 | -2.1% |
| Current assets | 29/58 | €1,068,543 | €1,484,589 | +€416,046 | +38.9% |
| Amounts receivable after more than one year | 29 | €634,011 | €804,852 | +€170,841 | +26.9% |
| Trade receivables | 290 | €634,011 | €804,852 | +€170,841 | +26.9% |
| Amounts receivable within one year | 40/41 | €4,834 | €43,376 | +€38,542 | +797% |
| Trade receivables | 40 | €1,114 | €4,139 | +€3,024 | +271% |
| Other amounts receivable | 41 | €3,720 | €39,237 | +€35,517 | +955% |
| Cash at bank and in hand | 54/58 | €426,734 | €603,081 | +€176,347 | +41.3% |
| Deferred charges and accrued income | 490/1 | €2,964 | €33,281 | +€30,317 | +1,023% |
| Total equity and liabilities | 10/49 | €1,084,056 | €1,499,479 | +€415,423 | +38.3% |
| Equity | 10/15 | €825,081 | €1,177,680 | +€352,599 | +42.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €668,424 | €1,021,019 | +€352,595 | +52.8% |
| 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 | €666,564 | €1,019,159 | +€352,595 | +52.9% |
| Profit (loss) carried forward | 14 | €144,258 | €144,261 | +€4 | 0.0% |
| Amounts payable | 17/49 | €258,974 | €321,798 | +€62,824 | +24.3% |
| Amounts payable after more than one year | 17 | €157,515 | €176,265 | +€18,750 | +11.9% |
| Financial debts | 170/4 | €157,515 | €176,265 | +€18,750 | +11.9% |
| Amounts payable within one year | 42/48 | €101,459 | €145,533 | +€44,074 | +43.4% |
| Trade debts | 44 | €287 | €4,402 | +€4,115 | +1,434% |
| Suppliers | 440/4 | €287 | €4,402 | +€4,115 | +1,434% |
| Taxes, remuneration and social security | 45 | €28,975 | €62,061 | +€33,086 | +114% |
| Taxes | 450/3 | €28,975 | €62,061 | +€33,086 | +114% |
| Other amounts payable | 47/48 | €72,197 | €79,071 | +€6,874 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,170 | €6,690 | +€521 | +8.4% |
| Other operating charges | 640/8 | €1,204 | €744 | -€460 | -38.2% |
| Gross operating margin | 9900 | €407,254 | €517,459 | +€110,205 | +27.1% |
| Operating profit (loss) | 9901 | €399,880 | €510,025 | +€110,145 | +27.5% |
| Financial income | 75/76B | €18,694 | €53,813 | +€35,119 | +188% |
| Recurring financial income | 75 | €18,694 | €53,813 | +€35,119 | +188% |
| Financial charges | 65/66B | €3,115 | €3,672 | +€558 | +17.9% |
| Recurring financial charges | 65 | €3,115 | €3,672 | +€558 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €415,459 | €560,165 | +€144,706 | +34.8% |
| Income taxes | 67/77 | €125,838 | €174,761 | +€48,923 | +38.9% |
| Profit (loss) for the period | 9904 | €289,621 | €385,404 | +€95,783 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €289,621 | €385,404 | +€95,783 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.