ENGISTONE: 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.
ENGISTONE
Largest movements
- Cash +€100,048
up €100,048 (+30.9%), from €323,351 to €423,399
mainly Other debts (+€451,948) and Net result for the year (+€127,717)
- Receivables within one year +€19,074
up €19,074 (+48.0%), from €39,717 to €58,791
of which Trade receivables: +€19,618
- Tangible fixed assets -€7,304
down €7,304 (-21.3%), from €34,225 to €26,921
- Other debts +€451,948
up €451,948 (+11,449%), from €3,947 to €455,896
- Profit (loss) carried forward -€378,884
down €378,884 (-100.0%), from €378,901 to €17
- Tax, wage and social debts +€38,767
up €38,767 (+283%), from €13,685 to €52,453
- Gross operating margin +€24,219
up €24,219 (+15.3%), from €158,050 to €182,269
- Taxes +€6,862
up €6,862 (+17.4%), from €39,457 to €46,319
- Depreciation +€4,616
up €4,616 (+172%), from €2,688 to €7,304
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 | €399,023 | €510,986 | +€111,963 | +28.1% |
| Fixed assets | 21/28 | €34,225 | €26,921 | -€7,304 | -21.3% |
| Tangible fixed assets | 22/27 | €34,225 | €26,921 | -€7,304 | -21.3% |
| Furniture and vehicles | 24 | €34,225 | €26,921 | -€7,304 | -21.3% |
| Current assets | 29/58 | €364,798 | €484,065 | +€119,267 | +32.7% |
| Amounts receivable within one year | 40/41 | €39,717 | €58,791 | +€19,074 | +48.0% |
| Trade receivables | 40 | €39,174 | €58,791 | +€19,618 | +50.1% |
| Other amounts receivable | 41 | €543 | €0 | -€543 | -100% |
| Cash at bank and in hand | 54/58 | €323,351 | €423,399 | +€100,048 | +30.9% |
| Deferred charges and accrued income | 490/1 | €1,730 | €1,875 | +€145 | +8.4% |
| Total equity and liabilities | 10/49 | €399,023 | €510,986 | +€111,963 | +28.1% |
| Equity | 10/15 | €379,001 | €117 | -€378,884 | -100.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €378,901 | €17 | -€378,884 | -100.0% |
| Amounts payable | 17/49 | €20,022 | €510,869 | +€490,847 | +2,452% |
| Amounts payable within one year | 42/48 | €20,022 | €510,869 | +€490,847 | +2,452% |
| Trade debts | 44 | €2,389 | €2,520 | +€131 | +5.5% |
| Suppliers | 440/4 | €2,389 | €2,520 | +€131 | +5.5% |
| Taxes, remuneration and social security | 45 | €13,685 | €52,453 | +€38,767 | +283% |
| Taxes | 450/3 | €13,685 | €52,453 | +€38,767 | +283% |
| Other amounts payable | 47/48 | €3,947 | €455,896 | +€451,948 | +11,449% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,688 | €7,304 | +€4,616 | +172% |
| Other operating charges | 640/8 | €233 | €547 | +€313 | +134% |
| Non-recurring operating charges | 66A | €624 | €0 | -€624 | -100% |
| Gross operating margin | 9900 | €158,050 | €182,269 | +€24,219 | +15.3% |
| Operating profit (loss) | 9901 | €154,505 | €174,419 | +€19,914 | +12.9% |
| Financial charges | 65/66B | €67 | €383 | +€316 | +472% |
| Recurring financial charges | 65 | €67 | €383 | +€316 | +472% |
| Profit (loss) for the period before taxes | 9903 | €154,438 | €174,036 | +€19,598 | +12.7% |
| Income taxes | 67/77 | €39,457 | €46,319 | +€6,862 | +17.4% |
| Profit (loss) for the period | 9904 | €114,981 | €127,717 | +€12,736 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114,981 | €127,717 | +€12,736 | +11.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.