ENGINEERING MANUFACTURING DEVELOPMENT IMPORT AND EXPORT: 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 MANUFACTURING DEVELOPMENT IMPORT AND EXPORT
Largest movements
- Cash -€13,543
down €13,543 (-25.3%), from €53,604 to €40,061
mainly Other debts (-€18,585) and Debts after one year (-€4,609)
- Tangible fixed assets -€4,626
down €4,626 (-5.3%), from €86,671 to €82,045
of which Land and buildings: -€4,428
- Receivables within one year -€2,370
no longer reported in 2025 (was €2,370)
- Other debts -€18,585
down €18,585 (-53.7%), from €34,634 to €16,050
- Reserves +€5,509
up €5,509 (+7.6%), from €72,881 to €78,389
- Debts after one year -€4,609
no longer reported in 2025 (was €4,609)
- Current portion of long-term debt -€4,597
down €4,597 (-49.9%), from €9,206 to €4,609
- Tax, wage and social debts +€2,781
up €2,781 (+299.2%), from €930 to €3,711
- Gross operating margin -€2,552
down €2,552 (-13.6%), from €18,828 to €16,276
- Taxes -€658
down €658 (-19.1%), from €3,440 to €2,781
- Financial charges -€223
down €223 (-53.4%), from €418 to €195
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 | €142,644 | €122,106 | -€20,538 | -14.4% |
| Fixed assets | 21/28 | €86,671 | €82,045 | -€4,626 | -5.3% |
| Tangible fixed assets | 22/27 | €86,671 | €82,045 | -€4,626 | -5.3% |
| Land and buildings | 22 | €85,879 | €81,451 | -€4,428 | -5.2% |
| Plant, machinery and equipment | 23 | €792 | €594 | -€198 | -25.0% |
| Current assets | 29/58 | €55,973 | €40,061 | -€15,912 | -28.4% |
| Amounts receivable within one year | 40/41 | €2,370 | - | -€2,370 | |
| Other amounts receivable | 41 | €2,370 | - | -€2,370 | |
| Cash at bank and in hand | 54/58 | €53,604 | €40,061 | -€13,543 | -25.3% |
| Total equity and liabilities | 10/49 | €142,644 | €122,106 | -€20,538 | -14.4% |
| Equity | 10/15 | €91,473 | €96,981 | +€5,509 | +6.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,881 | €78,389 | +€5,509 | +7.6% |
| Distributable reserves | 133 | €72,881 | €78,389 | +€5,509 | +7.6% |
| Amounts payable | 17/49 | €51,171 | €25,124 | -€26,047 | -50.9% |
| Amounts payable after more than one year | 17 | €4,609 | - | -€4,609 | |
| Financial debts | 170/4 | €4,609 | - | -€4,609 | |
| Amounts payable within one year | 42/48 | €45,829 | €24,370 | -€21,459 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €9,206 | €4,609 | -€4,597 | -49.9% |
| Trade debts | 44 | €1,059 | - | -€1,059 | |
| Suppliers | 440/4 | €1,059 | - | -€1,059 | |
| Taxes, remuneration and social security | 45 | €930 | €3,711 | +€2,781 | +299.2% |
| Taxes | 450/3 | €930 | €3,711 | +€2,781 | +299.2% |
| Other amounts payable | 47/48 | €34,634 | €16,050 | -€18,585 | -53.7% |
| Accrued charges and deferred income | 492/3 | €733 | €755 | +€21 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,626 | €4,626 | = | 0.0% |
| Other operating charges | 640/8 | €3,418 | €3,442 | +€25 | +0.7% |
| Gross operating margin | 9900 | €18,828 | €16,276 | -€2,552 | -13.6% |
| Operating profit (loss) | 9901 | €10,784 | €8,207 | -€2,576 | -23.9% |
| Financial income | 75/76B | €109 | €277 | +€168 | +154.5% |
| Recurring financial income | 75 | €109 | €277 | +€168 | +154.5% |
| Financial charges | 65/66B | €418 | €195 | -€223 | -53.4% |
| Recurring financial charges | 65 | €418 | €195 | -€223 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €10,475 | €8,290 | -€2,185 | -20.9% |
| Income taxes | 67/77 | €3,440 | €2,781 | -€658 | -19.1% |
| Profit (loss) for the period | 9904 | €7,035 | €5,509 | -€1,527 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,035 | €5,509 | -€1,527 | -21.7% |
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 2 October 2026 via checked.be.