Engi-B: 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.
Engi-B
Largest movements
- Cash +€10,920
up €10,920 (+42.5%), from €25,714 to €36,634
mainly Net result for the year (+€19,550) and Tax, wage and social debts (+€4,812)
- Receivables within one year +€9,589
up €9,589 (+98.6%), from €9,725 to €19,314
of which Trade receivables: +€9,596
- Tangible fixed assets -€1,244
down €1,244 (-45.4%), from €2,742 to €1,497
of which Furniture and vehicles: -€834
- Reserves +€19,550
up €19,550 (+53.6%), from €36,460 to €56,010
- Other debts -€6,085
down €6,085 (-27.8%), from €21,888 to €15,802
- Tax, wage and social debts +€4,812
up €4,812 (+35.9%), from €13,392 to €18,204
- Trade debts +€924
up €924 (+53.6%), from €1,723 to €2,647
- Gross operating margin +€2,862
up €2,862 (+9.8%), from €29,135 to €31,997
- Other operating charges +€651
new in 2025: €651
- Depreciation +€523
up €523 (+72.5%), from €721 to €1,244
- Taxes +€454
up €454 (+4.7%), from €9,675 to €10,130
- Financial charges +€369
up €369 (+690%), from €54 to €423
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 | €39,478 | €58,679 | +€19,201 | +48.6% |
| Fixed assets | 21/28 | €2,742 | €1,497 | -€1,244 | -45.4% |
| Tangible fixed assets | 22/27 | €2,742 | €1,497 | -€1,244 | -45.4% |
| Plant, machinery and equipment | 23 | €410 | - | -€410 | |
| Furniture and vehicles | 24 | €2,332 | €1,497 | -€834 | -35.8% |
| Current assets | 29/58 | €36,736 | €57,182 | +€20,446 | +55.7% |
| Amounts receivable within one year | 40/41 | €9,725 | €19,314 | +€9,589 | +98.6% |
| Trade receivables | 40 | €9,716 | €19,312 | +€9,596 | +98.8% |
| Other amounts receivable | 41 | €8 | €2 | -€7 | -79.9% |
| Cash at bank and in hand | 54/58 | €25,714 | €36,634 | +€10,920 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,297 | €1,234 | -€63 | -4.9% |
| Total equity and liabilities | 10/49 | €39,478 | €58,679 | +€19,201 | +48.6% |
| Equity | 10/15 | €2,475 | €22,025 | +€19,550 | +790% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,460 | €56,010 | +€19,550 | +53.6% |
| Distributable reserves | 133 | €36,460 | €56,010 | +€19,550 | +53.6% |
| Profit (loss) carried forward | 14 | -€46,385 | -€46,385 | = | 0.0% |
| Amounts payable | 17/49 | €37,002 | €36,654 | -€349 | -0.9% |
| Amounts payable within one year | 42/48 | €37,002 | €36,654 | -€349 | -0.9% |
| Trade debts | 44 | €1,723 | €2,647 | +€924 | +53.6% |
| Suppliers | 440/4 | €1,723 | €2,647 | +€924 | +53.6% |
| Taxes, remuneration and social security | 45 | €13,392 | €18,204 | +€4,812 | +35.9% |
| Taxes | 450/3 | €13,392 | €18,204 | +€4,812 | +35.9% |
| Other amounts payable | 47/48 | €21,888 | €15,802 | -€6,085 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €1,244 | +€523 | +72.5% |
| Other operating charges | 640/8 | - | €651 | +€651 | |
| Gross operating margin | 9900 | €29,135 | €31,997 | +€2,862 | +9.8% |
| Operating profit (loss) | 9901 | €28,413 | €30,101 | +€1,688 | +5.9% |
| Financial income | 75/76B | €18 | €1 | -€17 | -92.3% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -92.3% |
| Financial charges | 65/66B | €54 | €423 | +€369 | +690% |
| Recurring financial charges | 65 | €54 | €423 | +€369 | +690% |
| Profit (loss) for the period before taxes | 9903 | €28,378 | €29,680 | +€1,302 | +4.6% |
| Income taxes | 67/77 | €9,675 | €10,130 | +€454 | +4.7% |
| Profit (loss) for the period | 9904 | €18,702 | €19,550 | +€848 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,702 | €19,550 | +€848 | +4.5% |
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 14 October 2026 via checked.be.