Engineering Prototype Industrialized: 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 Prototype Industrialized
Largest movements
- Current investments +€1.5m
up €1.5m (+1,364%), from €110,000 to €1.6m
- Cash -€782,765
down €782,765 (-79.9%), from €979,998 to €197,234
mainly Current investments (-€1.5m) and Tax, wage and social debts (-€91,658)
- Receivables within one year -€226,523
down €226,523 (-42.2%), from €536,622 to €310,099
of which Trade receivables: -€131,501
- Tangible fixed assets -€41,754
down €41,754 (-11.6%), from €360,195 to €318,441
of which Land and buildings: -€26,459
- Reserves +€433,230
up €433,230 (+29.0%), from €1.5m to €1.9m
of which Tax-exempt reserves: +€273,650
- Provisions +€118,832
new in 2025: €118,832
- Tax, wage and social debts -€91,658
down €91,658 (-33.2%), from €276,343 to €184,685
of which Taxes: -€86,258
- Trade debts -€37,638
down €37,638 (-94.7%), from €39,757 to €2,119
- Other debts +€26,388
up €26,388 (+2,407%), from €1,096 to €27,484
- Provisions +€118,832
new in 2025: €118,832
- Taxes -€48,885
down €48,885 (-18.7%), from €261,398 to €212,514
- Depreciation +€22,109
up €22,109 (+65.1%), from €33,950 to €56,059
- Gross operating margin -€17,137
down €17,137 (-2.0%), from €862,906 to €845,768
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.
Derived cash bridge
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 | €1,989,362 | €2,438,515 | +€449,153 | +22.6% |
| Fixed assets | 21/28 | €360,220 | €318,466 | -€41,754 | -11.6% |
| Tangible fixed assets | 22/27 | €360,195 | €318,441 | -€41,754 | -11.6% |
| Land and buildings | 22 | €232,740 | €206,281 | -€26,459 | -11.4% |
| Plant, machinery and equipment | 23 | €22,137 | €20,224 | -€1,913 | -8.6% |
| Furniture and vehicles | 24 | €105,318 | €91,936 | -€13,382 | -12.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,629,142 | €2,120,049 | +€490,907 | +30.1% |
| Amounts receivable within one year | 40/41 | €536,622 | €310,099 | -€226,523 | -42.2% |
| Trade receivables | 40 | €245,309 | €113,809 | -€131,501 | -53.6% |
| Other amounts receivable | 41 | €291,313 | €196,291 | -€95,022 | -32.6% |
| Current investments | 50/53 | €110,000 | €1,609,998 | +€1.5m | +1,364% |
| Cash at bank and in hand | 54/58 | €979,998 | €197,234 | -€782,765 | -79.9% |
| Deferred charges and accrued income | 490/1 | €2,522 | €2,719 | +€197 | +7.8% |
| Total equity and liabilities | 10/49 | €1,989,362 | €2,438,515 | +€449,153 | +22.6% |
| Equity | 10/15 | €1,672,166 | €2,105,396 | +€433,230 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,494,229 | €1,927,458 | +€433,230 | +29.0% |
| Tax-exempt reserves | 132 | - | €273,650 | +€273,650 | |
| Distributable reserves | 133 | €1,494,229 | €1,653,808 | +€159,580 | +10.7% |
| Profit (loss) carried forward | 14 | €159,337 | €159,337 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €118,832 | +€118,832 | |
| Provisions for liabilities and charges | 160/5 | - | €118,832 | +€118,832 | |
| Other liabilities and charges | 164/5 | - | €118,832 | +€118,832 | |
| Amounts payable | 17/49 | €317,196 | €214,288 | -€102,909 | -32.4% |
| Amounts payable within one year | 42/48 | €317,196 | €214,288 | -€102,909 | -32.4% |
| Trade debts | 44 | €39,757 | €2,119 | -€37,638 | -94.7% |
| Suppliers | 440/4 | €39,757 | €2,119 | -€37,638 | -94.7% |
| Taxes, remuneration and social security | 45 | €276,343 | €184,685 | -€91,658 | -33.2% |
| Taxes | 450/3 | €270,943 | €184,685 | -€86,258 | -31.8% |
| Remuneration and social security | 454/9 | €5,400 | - | -€5,400 | |
| Other amounts payable | 47/48 | €1,096 | €27,484 | +€26,388 | +2,407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,950 | €56,059 | +€22,109 | +65.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €118,832 | +€118,832 | |
| Other operating charges | 640/8 | €4,622 | €9,313 | +€4,692 | +102% |
| Gross operating margin | 9900 | €862,906 | €845,768 | -€17,137 | -2.0% |
| Operating profit (loss) | 9901 | €824,334 | €661,564 | -€162,770 | -19.7% |
| Financial income | 75/76B | €7,342 | €13,408 | +€6,066 | +82.6% |
| Recurring financial income | 75 | €7,342 | €13,408 | +€6,066 | +82.6% |
| Financial charges | 65/66B | €244 | €298 | +€54 | +22.2% |
| Recurring financial charges | 65 | €244 | €298 | +€54 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €831,432 | €674,674 | -€156,758 | -18.9% |
| Income taxes | 67/77 | €261,398 | €212,514 | -€48,885 | -18.7% |
| Profit (loss) for the period | 9904 | €570,034 | €462,160 | -€107,874 | -18.9% |
| Transfer to tax-exempt reserves | 689 | - | €273,650 | +€273,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €570,034 | €188,510 | -€381,524 | -66.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.