ENGINEERING, CONSULTING et DEVELOPMENT: 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, CONSULTING et DEVELOPMENT
Largest movements
- Cash +€794
up €794 (+2.2%), from €35,362 to €36,156
mainly Accrued charges and deferred income (+€1,298) and Trade debts (+€1,269)
- Profit (loss) carried forward -€1,771
down €1,771 (-5.2%), from -€34,293 to -€36,064
- Accrued charges and deferred income +€1,298
up €1,298 (+1976.2%), from €66 to €1,364
- Trade debts +€1,269
up €1,269 (+116.5%), from €1,089 to €2,358
- Gross operating margin +€229
up €229 (+23.7%), from -€966 to -€737
- Financial charges -€154
down €154 (-29.1%), from €531 to €377
- Financial income +€107
up €107 (+120.3%), from €89 to €195
- Other operating charges -€31
down €31 (-3.5%), from €884 to €853
- Taxes -€27
no longer reported in 2025 (was €27)
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 | €35,362 | €36,158 | +€796 | +2.3% |
| Current assets | 29/58 | €35,362 | €36,158 | +€796 | +2.3% |
| Amounts receivable within one year | 40/41 | - | €2 | +€2 | |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €35,362 | €36,156 | +€794 | +2.2% |
| Total equity and liabilities | 10/49 | €35,362 | €36,158 | +€796 | +2.3% |
| Equity | 10/15 | €33,907 | €32,136 | -€1,771 | -5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,293 | -€36,064 | -€1,771 | -5.2% |
| Amounts payable | 17/49 | €1,455 | €4,022 | +€2,567 | +176.5% |
| Amounts payable within one year | 42/48 | €1,389 | €2,658 | +€1,269 | +91.4% |
| Trade debts | 44 | €1,089 | €2,358 | +€1,269 | +116.5% |
| Suppliers | 440/4 | €1,089 | €2,358 | +€1,269 | +116.5% |
| Taxes, remuneration and social security | 45 | €300 | €300 | = | 0.0% |
| Taxes | 450/3 | €300 | €300 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €1,364 | +€1,298 | +1976.2% |
| Other operating charges | 640/8 | €884 | €853 | -€31 | -3.5% |
| Gross operating margin | 9900 | -€966 | -€737 | +€229 | +23.7% |
| Operating profit (loss) | 9901 | -€1,849 | -€1,590 | +€260 | +14.0% |
| Financial income | 75/76B | €89 | €195 | +€107 | +120.3% |
| Recurring financial income | 75 | €89 | €195 | +€107 | +120.3% |
| Financial charges | 65/66B | €531 | €377 | -€154 | -29.1% |
| Recurring financial charges | 65 | €531 | €377 | -€154 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,292 | -€1,771 | +€521 | +22.7% |
| Income taxes | 67/77 | €27 | - | -€27 | |
| Profit (loss) for the period | 9904 | -€2,319 | -€1,771 | +€548 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,319 | -€1,771 | +€548 | +23.6% |
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 2 October 2026 via checked.be.