ENGINEERING COLLECTIVE: what changed
Two fiscal 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.
ENGINEERING COLLECTIVE
Largest movements
- Cash +€18,226
up €18,226 (+41.6%), from €43,854 to €62,081
mainly Trade debts (+€29,467) and Accrued charges and deferred income (+€1,621)
- Receivables within one year +€1,868
up €1,868 (+7.0%), from €26,716 to €28,584
of which Other amounts receivable: +€1,990
- Trade debts +€29,467
up €29,467 (+51.5%), from €57,180 to €86,648
- Profit (loss) carried forward -€9,216
down €9,216 (-118.4%), from -€7,785 to -€17,001
- Other debts -€1,634
down €1,634 (-26.7%), from €6,121 to €4,488
- Accrued charges and deferred income +€1,621
new in 2025: €1,621
- Gross operating margin -€33,625
down €33,625, from €23,072 to -€10,552
- Financial income +€1,634
new in 2025: €1,634
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 | €70,570 | €90,664 | +€20,094 | +28.5% |
| Current assets | 29/58 | €70,570 | €90,664 | +€20,094 | +28.5% |
| Amounts receivable within one year | 40/41 | €26,716 | €28,584 | +€1,868 | +7.0% |
| Trade receivables | 40 | €26,475 | €26,353 | -€122 | -0.5% |
| Other amounts receivable | 41 | €241 | €2,231 | +€1,990 | +826.6% |
| Cash at bank and in hand | 54/58 | €43,854 | €62,081 | +€18,226 | +41.6% |
| Total equity and liabilities | 10/49 | €70,570 | €90,664 | +€20,094 | +28.5% |
| Equity | 10/15 | €7,124 | -€2,092 | -€9,216 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,909 | €11,909 | = | 0.0% |
| Distributable reserves | 133 | €11,909 | €11,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,785 | -€17,001 | -€9,216 | -118.4% |
| Amounts payable | 17/49 | €63,446 | €92,756 | +€29,310 | +46.2% |
| Amounts payable within one year | 42/48 | €63,446 | €91,136 | +€27,690 | +43.6% |
| Trade debts | 44 | €57,180 | €86,648 | +€29,467 | +51.5% |
| Suppliers | 440/4 | €57,180 | €86,648 | +€29,467 | +51.5% |
| Taxes, remuneration and social security | 45 | €144 | - | -€144 | |
| Taxes | 450/3 | €144 | - | -€144 | |
| Other amounts payable | 47/48 | €6,121 | €4,488 | -€1,634 | -26.7% |
| Accrued charges and deferred income | 492/3 | - | €1,621 | +€1,621 | |
| Other operating charges | 640/8 | €250 | €147 | -€102 | -41.0% |
| Gross operating margin | 9900 | €23,072 | -€10,552 | -€33,625 | |
| Operating profit (loss) | 9901 | €22,822 | -€10,700 | -€33,522 | |
| Financial income | 75/76B | - | €1,634 | +€1,634 | |
| Recurring financial income | 75 | - | €1,634 | +€1,634 | |
| Financial charges | 65/66B | €120 | €150 | +€30 | +24.6% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €22,702 | -€9,216 | -€31,918 | |
| Profit (loss) for the period | 9904 | €22,702 | -€9,216 | -€31,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,702 | -€9,216 | -€31,918 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.