ENGIN 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.
ENGIN B
Largest movements
- Cash +€51,002
up €51,002 (+31.1%), from €163,910 to €214,912
mainly Net result for the year (+€106,671) and Trade debts (+€1,225)
- Receivables within one year +€43,725
up €43,725 (+116.0%), from €37,704 to €81,429
of which Trade receivables: +€30,708
- Profit (loss) carried forward +€106,671
up €106,671 (+59.4%), from €179,562 to €286,233
- Tax, wage and social debts -€10,969
down €10,969 (-53.8%), from €20,380 to €9,411
- Gross operating margin +€17,966
up €17,966 (+14.6%), from €123,115 to €141,081
- Taxes +€5,225
up €5,225 (+19.5%), from €26,827 to €32,052
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 | €202,407 | €296,969 | +€94,562 | +46.7% |
| Fixed assets | 21/28 | €793 | €628 | -€166 | -20.9% |
| Tangible fixed assets | 22/27 | €793 | €628 | -€166 | -20.9% |
| Leasing and similar rights | 25 | €793 | €628 | -€166 | -20.9% |
| Current assets | 29/58 | €201,614 | €296,341 | +€94,727 | +47.0% |
| Amounts receivable within one year | 40/41 | €37,704 | €81,429 | +€43,725 | +116.0% |
| Trade receivables | 40 | €37,704 | €68,412 | +€30,708 | +81.4% |
| Other amounts receivable | 41 | - | €13,017 | +€13,017 | |
| Cash at bank and in hand | 54/58 | €163,910 | €214,912 | +€51,002 | +31.1% |
| Total equity and liabilities | 10/49 | €202,407 | €296,969 | +€94,562 | +46.7% |
| Equity | 10/15 | €179,662 | €286,333 | +€106,671 | +59.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Share premium | 1100/10 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,562 | €286,233 | +€106,671 | +59.4% |
| Amounts payable | 17/49 | €22,745 | €10,636 | -€12,110 | -53.2% |
| Amounts payable within one year | 42/48 | €22,745 | €10,636 | -€12,110 | -53.2% |
| Trade debts | 44 | - | €1,225 | +€1,225 | |
| Suppliers | 440/4 | - | €1,225 | +€1,225 | |
| Taxes, remuneration and social security | 45 | €20,380 | €9,411 | -€10,969 | -53.8% |
| Taxes | 450/3 | €20,380 | €9,411 | -€10,969 | -53.8% |
| Other amounts payable | 47/48 | €2,366 | - | -€2,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35 | €166 | +€130 | +369.2% |
| Other operating charges | 640/8 | €126 | €789 | +€662 | +524.9% |
| Gross operating margin | 9900 | €123,115 | €141,081 | +€17,966 | +14.6% |
| Operating profit (loss) | 9901 | €122,953 | €140,126 | +€17,173 | +14.0% |
| Financial income | 75/76B | €992 | - | -€992 | |
| Recurring financial income | 75 | €992 | - | -€992 | |
| Financial charges | 65/66B | €1,358 | €1,402 | +€44 | +3.3% |
| Recurring financial charges | 65 | €1,358 | €1,402 | +€44 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €122,587 | €138,724 | +€16,136 | +13.2% |
| Income taxes | 67/77 | €26,827 | €32,052 | +€5,225 | +19.5% |
| Profit (loss) for the period | 9904 | €95,760 | €106,671 | +€10,911 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,760 | €106,671 | +€10,911 | +11.4% |
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 9 October 2026 via checked.be.