ETERGYP: 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.
ETERGYP
Largest movements
- Cash +€176,939
up €176,939 (+36862.3%), from €480 to €177,419
mainly Other debts (+€2.0m) and Net result for the year (+€106,644)
- Other debts +€2.0m
new in 2025: €2.0m
- Profit (loss) carried forward -€1.9m
down €1.9m (-39.4%), from €4.8m to €2.9m
- Financial income -€724,334
down €724,334 (-85.9%), from €843,608 to €119,274
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 | €7,000,958 | €7,110,535 | +€109,577 | +1.6% |
| Fixed assets | 21/28 | €1,750,000 | €1,750,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,750,000 | €1,750,000 | = | 0.0% |
| Affiliated companies | 280/1 | €1,750,000 | €1,750,000 | = | 0.0% |
| Participating interests | 280 | €1,750,000 | €1,750,000 | = | 0.0% |
| Current assets | 29/58 | €5,250,958 | €5,360,535 | +€109,577 | +2.1% |
| Amounts receivable within one year | 40/41 | €5,236,871 | €5,173,891 | -€62,980 | -1.2% |
| Other amounts receivable | 41 | €5,236,871 | €5,173,891 | -€62,980 | -1.2% |
| Cash at bank and in hand | 54/58 | €480 | €177,419 | +€176,939 | +36862.3% |
| Deferred charges and accrued income | 490/1 | €13,607 | €9,225 | -€4,382 | -32.2% |
| Total equity and liabilities | 10/49 | €7,000,958 | €7,110,535 | +€109,577 | +1.6% |
| Equity | 10/15 | €7,000,291 | €5,106,935 | -€1.9m | -27.0% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €200,000 | €200,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,800,291 | €2,906,935 | -€1.9m | -39.4% |
| Amounts payable | 17/49 | €667 | €2,003,600 | +€2.0m | +300289.8% |
| Amounts payable within one year | 42/48 | €667 | €2,003,600 | +€2.0m | +300289.8% |
| Trade debts | 44 | €667 | €3,600 | +€2,933 | +439.7% |
| Suppliers | 440/4 | €667 | €3,600 | +€2,933 | +439.7% |
| Other amounts payable | 47/48 | - | €2,000,000 | +€2.0m | |
| Operating charges | 60/66A | €9,165 | €12,280 | +€3,115 | +34.0% |
| Services and other goods | 61 | €9,165 | €12,280 | +€3,115 | +34.0% |
| Operating profit (loss) | 9901 | -€9,165 | -€12,280 | -€3,115 | -34.0% |
| Financial income | 75/76B | €843,608 | €119,274 | -€724,334 | -85.9% |
| Recurring financial income | 75 | €843,608 | €119,274 | -€724,334 | -85.9% |
| Income from financial fixed assets | 750 | €605,157 | - | -€605,157 | |
| Income from current assets | 751 | €238,451 | €119,274 | -€119,177 | -50.0% |
| Financial charges | 65/66B | €1,148 | €350 | -€798 | -69.5% |
| Recurring financial charges | 65 | €1,148 | €350 | -€798 | -69.5% |
| Other financial charges | 652/9 | €1,148 | €350 | -€798 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €833,295 | €106,644 | -€726,651 | -87.2% |
| Profit (loss) for the period | 9904 | €833,295 | €106,644 | -€726,651 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €833,295 | €106,644 | -€726,651 | -87.2% |
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 5 October 2026 via checked.be.