ENGINEERING CONSULT: 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.
ENGINEERING CONSULT
Largest movements
- Tangible fixed assets +€378,283
up €378,283 (+125.6%), from €301,208 to €679,491
of which Land and buildings: +€378,785
- Cash -€14,511
down €14,511 (-18.5%), from €78,556 to €64,046
mainly Investment in fixed assets (net) (-€400,000) and Net result for the year (-€26,753)
- Contributions +€225,000
up €225,000 (+453.8%), from €49,579 to €274,579
- Revaluation surpluses +€172,000
new in 2025: €172,000
- Profit (loss) carried forward -€29,753
down €29,753 (-9.9%), from €299,186 to €269,433
- Other debts -€15,673
down €15,673 (-80.3%), from €19,506 to €3,834
- Gross operating margin +€18,111
up €18,111, from -€15,106 to €3,005
- Depreciation -€14,705
down €14,705 (-40.4%), from €36,421 to €21,717
- Taxes +€6,500
new in 2025: €6,500
- Financial income +€3,000
new in 2025: €3,000
of which Financial income: +€3,000
- Staff costs -€1,371
down €1,371 (-76.1%), from €1,802 to €431
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 | €379,764 | €743,537 | +€363,773 | +95.8% |
| Fixed assets | 21/28 | €301,208 | €679,491 | +€378,283 | +125.6% |
| Tangible fixed assets | 22/27 | €301,208 | €679,491 | +€378,283 | +125.6% |
| Land and buildings | 22 | €300,371 | €679,156 | +€378,785 | +126.1% |
| Plant, machinery and equipment | 23 | €838 | €336 | -€502 | -59.9% |
| Current assets | 29/58 | €78,556 | €64,046 | -€14,511 | -18.5% |
| Cash at bank and in hand | 54/58 | €78,556 | €64,046 | -€14,511 | -18.5% |
| Total equity and liabilities | 10/49 | €379,764 | €743,537 | +€363,773 | +95.8% |
| Equity | 10/15 | €359,920 | €730,167 | +€370,247 | +102.9% |
| Contributions | 10/11 | €49,579 | €274,579 | +€225,000 | +453.8% |
| Capital | 10 | €49,579 | €274,579 | +€225,000 | +453.8% |
| Issued capital | 100 | €49,579 | €274,579 | +€225,000 | +453.8% |
| Revaluation surpluses | 12 | - | €172,000 | +€172,000 | |
| Reserves | 13 | €11,155 | €14,155 | +€3,000 | +26.9% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €9,197 | +€3,000 | +48.4% |
| Profit (loss) carried forward | 14 | €299,186 | €269,433 | -€29,753 | -9.9% |
| Amounts payable | 17/49 | €19,844 | €13,370 | -€6,474 | -32.6% |
| Amounts payable within one year | 42/48 | €19,844 | €13,370 | -€6,474 | -32.6% |
| Trade debts | 44 | - | €2,751 | +€2,751 | |
| Suppliers | 440/4 | - | €2,751 | +€2,751 | |
| Taxes, remuneration and social security | 45 | €338 | €6,785 | +€6,448 | +1910.1% |
| Taxes | 450/3 | €338 | €6,785 | +€6,448 | +1910.1% |
| Other amounts payable | 47/48 | €19,506 | €3,834 | -€15,673 | -80.3% |
| Remuneration, social security and pensions | 62 | €1,802 | €431 | -€1,371 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,421 | €21,717 | -€14,705 | -40.4% |
| Other operating charges | 640/8 | €2,355 | €2,809 | +€454 | +19.3% |
| Gross operating margin | 9900 | -€15,106 | €3,005 | +€18,111 | |
| Operating profit (loss) | 9901 | -€55,684 | -€21,952 | +€33,732 | +60.6% |
| Financial income | 75/76B | - | €3,000 | +€3,000 | |
| Recurring financial income | 75 | - | €3,000 | +€3,000 | |
| Non-recurring financial income | 76B | - | €3,000 | +€3,000 | |
| Financial charges | 65/66B | €1,316 | €1,302 | -€14 | -1.1% |
| Recurring financial charges | 65 | €1,316 | €1,302 | -€14 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,000 | -€20,253 | +€36,746 | +64.5% |
| Income taxes | 67/77 | - | €6,500 | +€6,500 | |
| Profit (loss) for the period | 9904 | -€57,000 | -€26,753 | +€30,246 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,000 | -€26,753 | +€30,246 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.