enGin-us: 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-us
Largest movements
- Cash +€26,086
up €26,086 (+28.1%), from €92,786 to €118,872
mainly Net result for the year (+€27,841) and Trade debts (+€9,973)
- Receivables within one year +€9,626
up €9,626 (+413%), from €2,329 to €11,955
of which Other amounts receivable: +€5,763
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€27,800
up €27,800 (+36.2%), from €76,772 to €104,572
- Trade debts +€9,973
up €9,973 (+282%), from €3,535 to €13,508
- Tax, wage and social debts -€6,909
down €6,909 (-100%), from €6,909 to €0
- Gross operating margin +€38,207
up €38,207 (+1,756%), from €2,176 to €40,383
- Taxes +€11,430
up €11,430 (+1,409%), from €811 to €12,241
- Depreciation -€1,131
no longer reported in 2025 (was €1,131)
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 | €100,115 | €130,828 | +€30,712 | +30.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €100,115 | €130,828 | +€30,712 | +30.7% |
| Amounts receivable within one year | 40/41 | €2,329 | €11,955 | +€9,626 | +413% |
| Trade receivables | 40 | €0 | €3,863 | +€3,863 | |
| Other amounts receivable | 41 | €2,329 | €8,092 | +€5,763 | +247% |
| Cash at bank and in hand | 54/58 | €92,786 | €118,872 | +€26,086 | +28.1% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €100,115 | €130,828 | +€30,712 | +30.7% |
| Equity | 10/15 | €88,921 | €116,762 | +€27,841 | +31.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,772 | €104,572 | +€27,800 | +36.2% |
| Distributable reserves | 133 | €76,772 | €104,572 | +€27,800 | +36.2% |
| Profit (loss) carried forward | 14 | €5,950 | €5,990 | +€41 | +0.7% |
| Amounts payable | 17/49 | €11,194 | €14,065 | +€2,872 | +25.7% |
| Amounts payable within one year | 42/48 | €11,194 | €14,065 | +€2,872 | +25.7% |
| Trade debts | 44 | €3,535 | €13,508 | +€9,973 | +282% |
| Suppliers | 440/4 | €3,535 | €13,508 | +€9,973 | +282% |
| Taxes, remuneration and social security | 45 | €6,909 | €0 | -€6,909 | -100% |
| Taxes | 450/3 | €6,909 | €0 | -€6,909 | -100% |
| Other amounts payable | 47/48 | €750 | €557 | -€193 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,131 | - | -€1,131 | |
| Other operating charges | 640/8 | €340 | €117 | -€223 | -65.5% |
| Gross operating margin | 9900 | €2,176 | €40,383 | +€38,207 | +1,756% |
| Operating profit (loss) | 9901 | €705 | €40,266 | +€39,561 | +5,614% |
| Financial charges | 65/66B | €217 | €184 | -€33 | -15.2% |
| Recurring financial charges | 65 | €217 | €184 | -€33 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €487 | €40,082 | +€39,594 | +8,124% |
| Income taxes | 67/77 | €811 | €12,241 | +€11,430 | +1,409% |
| Profit (loss) for the period | 9904 | -€324 | €27,841 | +€28,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€324 | €27,841 | +€28,165 |
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 13 October 2026 via checked.be.