ENGINEERING EN TECHNICAL SERVICES: 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 EN TECHNICAL SERVICES
Largest movements
- Financial fixed assets -€846,275
no longer reported in 2025 (was €846,275)
- Receivables within one year -€436,247
down €436,247 (-96.3%), from €453,222 to €16,976
of which Other amounts receivable: -€436,089
- Cash +€168,454
up €168,454 (+27857.4%), from €605 to €169,059
mainly Investment in fixed assets (net) (+€846,275) and Receivables within one year (+€436,247)
- Profit (loss) carried forward -€533,208
new in 2025: -€533,208
- Reserves -€520,973
down €520,973 (-90.7%), from €574,423 to €53,450
of which Distributable reserves: -€520,973
- Other debts -€61,382
down €61,382 (-32.4%), from €189,380 to €127,998
- Financial income -€3.7m
down €3.7m (-95.6%), from €3.9m to €169,623
of which Non-recurring financial income: -€3.7m
- Financial charges -€2.4m
down €2.4m (-66.5%), from €3.5m to €1.2m
of which Non-recurring financial charges: -€2.4m
- Gross operating margin -€218,290
down €218,290 (-95.9%), from €227,630 to €9,340
- Other operating charges -€32,409
down €32,409 (-40.3%), from €80,365 to €47,956
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 | €1,305,975 | €186,968 | -€1.1m | -85.7% |
| Fixed assets | 21/28 | €846,275 | - | -€846,275 | |
| Financial fixed assets | 28 | €846,275 | - | -€846,275 | |
| Current assets | 29/58 | €459,700 | €186,968 | -€272,731 | -59.3% |
| Stocks and contracts in progress | 3 | €4,670 | €934 | -€3,736 | -80.0% |
| Stocks | 30/36 | €4,670 | €934 | -€3,736 | -80.0% |
| Amounts receivable within one year | 40/41 | €453,222 | €16,976 | -€436,247 | -96.3% |
| Trade receivables | 40 | €157 | - | -€157 | |
| Other amounts receivable | 41 | €453,065 | €16,976 | -€436,089 | -96.3% |
| Cash at bank and in hand | 54/58 | €605 | €169,059 | +€168,454 | +27857.4% |
| Deferred charges and accrued income | 490/1 | €1,203 | - | -€1,203 | |
| Total equity and liabilities | 10/49 | €1,305,975 | €186,968 | -€1.1m | -85.7% |
| Equity | 10/15 | €1,108,923 | €54,742 | -€1.1m | -95.1% |
| Contributions | 10/11 | €534,500 | €534,500 | = | 0.0% |
| Capital | 10 | €534,500 | €534,500 | = | 0.0% |
| Issued capital | 100 | €534,500 | €534,500 | = | 0.0% |
| Reserves | 13 | €574,423 | €53,450 | -€520,973 | -90.7% |
| Non-distributable reserves | 130/1 | €53,450 | €53,450 | = | 0.0% |
| Legal reserve | 130 | €53,450 | €53,450 | = | 0.0% |
| Distributable reserves | 133 | €520,973 | - | -€520,973 | |
| Profit (loss) carried forward | 14 | - | -€533,208 | -€533,208 | |
| Amounts payable | 17/49 | €197,052 | €132,227 | -€64,825 | -32.9% |
| Amounts payable after more than one year | 17 | €640 | - | -€640 | |
| Other amounts payable | 178/9 | €640 | - | -€640 | |
| Amounts payable within one year | 42/48 | €196,412 | €132,227 | -€64,185 | -32.7% |
| Trade debts | 44 | €7,031 | €3,794 | -€3,237 | -46.0% |
| Suppliers | 440/4 | €7,031 | €3,794 | -€3,237 | -46.0% |
| Taxes, remuneration and social security | 45 | - | €434 | +€434 | |
| Taxes | 450/3 | - | €434 | +€434 | |
| Other amounts payable | 47/48 | €189,380 | €127,998 | -€61,382 | -32.4% |
| Non-recurring operating income | 76A | €40,884 | €5,000 | -€35,884 | -87.8% |
| Other operating charges | 640/8 | €80,365 | €47,956 | -€32,409 | -40.3% |
| Non-recurring operating charges | 66A | €10,000 | - | -€10,000 | |
| Gross operating margin | 9900 | €227,630 | €9,340 | -€218,290 | -95.9% |
| Operating profit (loss) | 9901 | €137,265 | -€38,616 | -€175,881 | |
| Financial income | 75/76B | €3,877,865 | €169,623 | -€3.7m | -95.6% |
| Recurring financial income | 75 | €1,654 | €1,638 | -€17 | -1.0% |
| Non-recurring financial income | 76B | €3,876,211 | €167,985 | -€3.7m | -95.7% |
| Financial charges | 65/66B | €3,537,763 | €1,184,754 | -€2.4m | -66.5% |
| Recurring financial charges | 65 | €177,415 | €218,018 | +€40,603 | +22.9% |
| Non-recurring financial charges | 66B | €3,360,348 | €966,736 | -€2.4m | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €477,367 | -€1,053,747 | -€1.5m | |
| Income taxes | 67/77 | €997 | €434 | -€562 | -56.4% |
| Profit (loss) for the period | 9904 | €476,370 | -€1,054,182 | -€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €476,370 | -€1,054,182 | -€1.5m |
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 5 October 2026 via checked.be.