Engineering, création et dessin: 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, création et dessin
Largest movements
- Current investments -€39,895
down €39,895 (-22.8%), from €175,134 to €135,239
- Cash -€11,795
down €11,795 (-87.3%), from €13,504 to €1,709
mainly Other debts (-€76,048) and Contributions, distributions and other (-€26,991)
- Financial fixed assets -€10,000
no longer reported in 2024 (was €10,000)
- Receivables within one year +€5,200
up €5,200 (+22.8%), from €22,769 to €27,969
of which Other amounts receivable: +€24,789
- Tangible fixed assets -€4,581
down €4,581 (-2.0%), from €226,817 to €222,236
of which Land and buildings: -€5,498
- Other debts -€76,048
down €76,048 (-76.0%), from €100,000 to €23,952
- Profit (loss) carried forward +€39,505
up €39,505 (+13.6%), from €290,787 to €330,292
- Trade debts -€16,374
down €16,374 (-95.3%), from €17,186 to €812
- Tax, wage and social debts -€4,596
down €4,596 (-97.5%), from €4,712 to €116
- Financial income +€27,091
up €27,091 (+383%), from €7,078 to €34,169
- Gross operating margin -€25,754
down €25,754 (-33.7%), from €76,426 to €50,672
- Taxes -€6,306
down €6,306 (-35.1%), from €17,969 to €11,663
- Depreciation +€1,046
up €1,046 (+17.3%), from €6,038 to €7,084
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €448,224 | €387,672 | -€60,552 | -13.5% |
| Fixed assets | 21/28 | €236,817 | €222,236 | -€14,581 | -6.2% |
| Tangible fixed assets | 22/27 | €226,817 | €222,236 | -€4,581 | -2.0% |
| Land and buildings | 22 | €225,289 | €219,791 | -€5,498 | -2.4% |
| Furniture and vehicles | 24 | €1,528 | €2,445 | +€917 | +60.0% |
| Financial fixed assets | 28 | €10,000 | - | -€10,000 | |
| Current assets | 29/58 | €211,407 | €165,436 | -€45,971 | -21.7% |
| Amounts receivable within one year | 40/41 | €22,769 | €27,969 | +€5,200 | +22.8% |
| Trade receivables | 40 | €22,449 | €2,860 | -€19,589 | -87.3% |
| Other amounts receivable | 41 | €320 | €25,109 | +€24,789 | +7,747% |
| Current investments | 50/53 | €175,134 | €135,239 | -€39,895 | -22.8% |
| Cash at bank and in hand | 54/58 | €13,504 | €1,709 | -€11,795 | -87.3% |
| Deferred charges and accrued income | 490/1 | - | €519 | +€519 | |
| Total equity and liabilities | 10/49 | €448,224 | €387,672 | -€60,552 | -13.5% |
| Equity | 10/15 | €326,326 | €362,792 | +€36,466 | +11.2% |
| Contributions | 10/11 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €290,787 | €330,292 | +€39,505 | +13.6% |
| Investment grants | 15 | €3,039 | - | -€3,039 | |
| Amounts payable | 17/49 | €121,898 | €24,880 | -€97,018 | -79.6% |
| Amounts payable within one year | 42/48 | €121,898 | €24,880 | -€97,018 | -79.6% |
| Trade debts | 44 | €17,186 | €812 | -€16,374 | -95.3% |
| Suppliers | 440/4 | €17,186 | €812 | -€16,374 | -95.3% |
| Taxes, remuneration and social security | 45 | €4,712 | €116 | -€4,596 | -97.5% |
| Taxes | 450/3 | €4,712 | €116 | -€4,596 | -97.5% |
| Other amounts payable | 47/48 | €100,000 | €23,952 | -€76,048 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,038 | €7,084 | +€1,046 | +17.3% |
| Other operating charges | 640/8 | €2,548 | €2,597 | +€49 | +1.9% |
| Gross operating margin | 9900 | €76,426 | €50,672 | -€25,754 | -33.7% |
| Operating profit (loss) | 9901 | €67,840 | €40,991 | -€26,849 | -39.6% |
| Financial income | 75/76B | €7,078 | €34,169 | +€27,091 | +383% |
| Recurring financial income | 75 | €7,078 | €34,169 | +€27,091 | +383% |
| Financial charges | 65/66B | €121 | €40 | -€81 | -66.9% |
| Recurring financial charges | 65 | €121 | €40 | -€81 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €74,797 | €75,120 | +€323 | +0.4% |
| Income taxes | 67/77 | €17,969 | €11,663 | -€6,306 | -35.1% |
| Profit (loss) for the period | 9904 | €56,828 | €63,457 | +€6,629 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,828 | €63,457 | +€6,629 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.