Engineering Services & Consultancy: 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 Services & Consultancy
Largest movements
- Receivables within one year +€76,636
up €76,636 (+12749.6%), from €601 to €77,237
of which Trade receivables: +€76,636
- Receivables after one year +€60,000
up €60,000 (+200.0%), from €30,000 to €90,000
- Cash +€59,573
up €59,573 (+38.1%), from €156,313 to €215,886
mainly Net result for the year (+€177,811) and Other debts (+€153,391)
- Tangible fixed assets -€30,901
down €30,901 (-3.9%), from €797,067 to €766,166
of which Land and buildings: -€28,157
- Other debts +€153,391
up €153,391 (+1368.1%), from €11,212 to €164,603
- Reserves +€27,811
up €27,811 (+3.0%), from €937,283 to €965,094
of which Distributable reserves: +€27,811
- Tax, wage and social debts -€15,310
down €15,310 (-50.3%), from €30,408 to €15,098
- Gross operating margin -€42,097
down €42,097 (-12.5%), from €336,642 to €294,545
- Taxes -€15,314
down €15,314 (-15.6%), from €98,152 to €82,837
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €986,270 | €1,152,143 | +€165,873 | +16.8% |
| Fixed assets | 21/28 | €797,067 | €766,166 | -€30,901 | -3.9% |
| Tangible fixed assets | 22/27 | €797,067 | €766,166 | -€30,901 | -3.9% |
| Land and buildings | 22 | €782,491 | €754,334 | -€28,157 | -3.6% |
| Plant, machinery and equipment | 23 | €5,296 | €4,610 | -€686 | -12.9% |
| Furniture and vehicles | 24 | €9,281 | €7,223 | -€2,058 | -22.2% |
| Current assets | 29/58 | €189,203 | €385,977 | +€196,774 | +104.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €90,000 | +€60,000 | +200.0% |
| Other amounts receivable | 291 | €30,000 | €90,000 | +€60,000 | +200.0% |
| Amounts receivable within one year | 40/41 | €601 | €77,237 | +€76,636 | +12749.6% |
| Trade receivables | 40 | €591 | €77,227 | +€76,636 | +12971.0% |
| Other amounts receivable | 41 | €10 | €10 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,313 | €215,886 | +€59,573 | +38.1% |
| Deferred charges and accrued income | 490/1 | €2,289 | €2,853 | +€564 | +24.6% |
| Total equity and liabilities | 10/49 | €986,270 | €1,152,143 | +€165,873 | +16.8% |
| Equity | 10/15 | €943,483 | €971,294 | +€27,811 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €937,283 | €965,094 | +€27,811 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €935,423 | €963,234 | +€27,811 | +3.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,787 | €180,849 | +€138,062 | +322.7% |
| Amounts payable within one year | 42/48 | €42,787 | €180,849 | +€138,062 | +322.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,167 | €1,148 | -€19 | -1.7% |
| Suppliers | 440/4 | €1,167 | €1,148 | -€19 | -1.7% |
| Taxes, remuneration and social security | 45 | €30,408 | €15,098 | -€15,310 | -50.3% |
| Taxes | 450/3 | €30,408 | €15,098 | -€15,310 | -50.3% |
| Other amounts payable | 47/48 | €11,212 | €164,603 | +€153,391 | +1368.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,408 | €30,901 | +€1,493 | +5.1% |
| Other operating charges | 640/8 | €3,067 | €3,775 | +€708 | +23.1% |
| Gross operating margin | 9900 | €336,642 | €294,545 | -€42,097 | -12.5% |
| Operating profit (loss) | 9901 | €304,168 | €259,868 | -€44,299 | -14.6% |
| Financial income | 75/76B | €424 | €925 | +€502 | +118.5% |
| Recurring financial income | 75 | €424 | €925 | +€502 | +118.5% |
| Financial charges | 65/66B | €2,531 | €146 | -€2,385 | -94.2% |
| Recurring financial charges | 65 | €2,531 | €146 | -€2,385 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €302,060 | €260,648 | -€41,412 | -13.7% |
| Income taxes | 67/77 | €98,152 | €82,837 | -€15,314 | -15.6% |
| Profit (loss) for the period | 9904 | €203,908 | €177,811 | -€26,097 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €203,908 | €177,811 | -€26,097 | -12.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.