ENGINEERING & MANAGEMENT CONSULT: 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 & MANAGEMENT CONSULT
Largest movements
- Cash -€2,591
down €2,591 (-88.2%), from €2,937 to €346
mainly Net result for the year (-€1,702) and Receivables within one year (-€986)
- Profit (loss) carried forward -€1,702
down €1,702 (-1.8%), from €94,587 to €92,885
- Financial income -€113,720
down €113,720 (-99.5%), from €114,311 to €591
of which Non-recurring financial income: -€114,170
- Taxes -€28,652
no longer reported in 2025 (was €28,652)
- Gross operating margin -€3,893
down €3,893, from €1,791 to -€2,102
- Other operating charges -€1,277
no longer reported in 2025 (was €1,277)
- Financial charges -€27
down €27 (-12.4%), from €218 to €191
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 | €113,700 | €112,027 | -€1,673 | -1.5% |
| Current assets | 29/58 | €113,700 | €112,027 | -€1,673 | -1.5% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €694 | €1,681 | +€986 | +142.1% |
| Trade receivables | 40 | - | €1,452 | +€1,452 | |
| Other amounts receivable | 41 | €694 | €229 | -€466 | -67.0% |
| Current investments | 50/53 | €110,068 | €110,000 | -€68 | -0.1% |
| Cash at bank and in hand | 54/58 | €2,937 | €346 | -€2,591 | -88.2% |
| Total equity and liabilities | 10/49 | €113,700 | €112,027 | -€1,673 | -1.5% |
| Equity | 10/15 | €113,700 | €111,997 | -€1,702 | -1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €521 | €521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €521 | €521 | = | 0.0% |
| Reserves not available under the articles | 1311 | €521 | €521 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,587 | €92,885 | -€1,702 | -1.8% |
| Amounts payable | 17/49 | - | €29 | +€29 | |
| Amounts payable within one year | 42/48 | - | €29 | +€29 | |
| Trade debts | 44 | - | €29 | +€29 | |
| Suppliers | 440/4 | - | €29 | +€29 | |
| Other operating charges | 640/8 | €1,277 | - | -€1,277 | |
| Gross operating margin | 9900 | €1,791 | -€2,102 | -€3,893 | |
| Operating profit (loss) | 9901 | €514 | -€2,102 | -€2,616 | |
| Financial income | 75/76B | €114,311 | €591 | -€113,720 | -99.5% |
| Recurring financial income | 75 | €142 | €591 | +€449 | +317.0% |
| Non-recurring financial income | 76B | €114,170 | - | -€114,170 | |
| Financial charges | 65/66B | €218 | €191 | -€27 | -12.4% |
| Recurring financial charges | 65 | €218 | €191 | -€27 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €114,607 | -€1,702 | -€116,309 | |
| Income taxes | 67/77 | €28,652 | - | -€28,652 | |
| Profit (loss) for the period | 9904 | €85,955 | -€1,702 | -€87,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,955 | -€1,702 | -€87,657 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.