F&A ENGINEERING: 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.
F&A ENGINEERING
Largest movements
- Cash +€38,111
up €38,111 (+2,037%), from €1,871 to €39,982
mainly Other debts (+€29,987) and Net result for the year (+€17,446)
- Tangible fixed assets -€13,336
no longer reported in 2025 (was €13,336)
of which Leasing and similar rights: -€13,235
- Deferred charges and accrued income -€9,703
no longer reported in 2025 (was €9,703)
- Receivables within one year +€5,288
up €5,288 (+32.2%), from €16,420 to €21,708
of which Trade receivables: +€5,287
- Other debts +€29,987
up €29,987 (+7,732%), from €388 to €30,375
- Profit (loss) carried forward -€12,554
down €12,554 (-63.9%), from €19,645 to €7,091
- Trade debts +€7,118
up €7,118 (+6,205%), from €115 to €7,233
- Tax, wage and social debts -€4,191
down €4,191 (-37.5%), from €11,182 to €6,991
of which Taxes: -€4,381
- Gross operating margin +€8,635
up €8,635 (+26.6%), from €32,409 to €41,045
- Depreciation -€7,408
down €7,408 (-98.7%), from €7,508 to €101
- Taxes +€2,339
up €2,339 (+35.1%), from €6,673 to €9,011
- Other operating charges -€990
down €990 (-46.1%), from €2,150 to €1,160
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 | €41,329 | €61,690 | +€20,361 | +49.3% |
| Fixed assets | 21/28 | €13,336 | - | -€13,336 | |
| Tangible fixed assets | 22/27 | €13,336 | - | -€13,336 | |
| Furniture and vehicles | 24 | €101 | - | -€101 | |
| Leasing and similar rights | 25 | €13,235 | - | -€13,235 | |
| Current assets | 29/58 | €27,994 | €61,690 | +€33,696 | +120% |
| Amounts receivable within one year | 40/41 | €16,420 | €21,708 | +€5,288 | +32.2% |
| Trade receivables | 40 | €16,420 | €21,707 | +€5,287 | +32.2% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €1,871 | €39,982 | +€38,111 | +2,037% |
| Deferred charges and accrued income | 490/1 | €9,703 | - | -€9,703 | |
| Total equity and liabilities | 10/49 | €41,329 | €61,690 | +€20,361 | +49.3% |
| Equity | 10/15 | €29,645 | €17,091 | -€12,554 | -42.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,645 | €7,091 | -€12,554 | -63.9% |
| Amounts payable | 17/49 | €11,684 | €44,599 | +€32,914 | +282% |
| Amounts payable within one year | 42/48 | €11,684 | €44,599 | +€32,914 | +282% |
| Trade debts | 44 | €115 | €7,233 | +€7,118 | +6,205% |
| Suppliers | 440/4 | €115 | €7,233 | +€7,118 | +6,205% |
| Taxes, remuneration and social security | 45 | €11,182 | €6,991 | -€4,191 | -37.5% |
| Taxes | 450/3 | €11,182 | €6,801 | -€4,381 | -39.2% |
| Remuneration and social security | 454/9 | - | €190 | +€190 | |
| Other amounts payable | 47/48 | €388 | €30,375 | +€29,987 | +7,732% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,508 | €101 | -€7,408 | -98.7% |
| Other operating charges | 640/8 | €2,150 | €1,160 | -€990 | -46.1% |
| Non-recurring operating charges | 66A | - | €13,235 | +€13,235 | |
| Gross operating margin | 9900 | €32,409 | €41,045 | +€8,635 | +26.6% |
| Operating profit (loss) | 9901 | €22,751 | €26,549 | +€3,798 | +16.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €216 | €92 | -€124 | -57.5% |
| Recurring financial charges | 65 | €216 | €92 | -€124 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €22,537 | €26,458 | +€3,921 | +17.4% |
| Income taxes | 67/77 | €6,673 | €9,011 | +€2,339 | +35.1% |
| Profit (loss) for the period | 9904 | €15,864 | €17,446 | +€1,582 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,864 | €17,446 | +€1,582 | +10.0% |
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 29 October 2026 via checked.be.