FIA E@G: 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.
FIA E@G
Largest movements
- Receivables within one year +€26,979
up €26,979 (+76.4%), from €35,313 to €62,292
of which Trade receivables: +€37,213
- Cash +€6,973
up €6,973 (+1408.7%), from €495 to €7,468
mainly Trade debts (+€29,573) and Advances received (+€9,040)
- Tangible fixed assets -€6,601
no longer reported in 2024 (was €6,601)
- Deferred charges and accrued income -€1,642
no longer reported in 2024 (was €1,642)
- Trade debts +€29,573
new in 2024: €29,573
- Advances received +€9,040
up €9,040 (+180.8%), from €5,000 to €14,040
- Profit (loss) carried forward -€8,530
down €8,530, from €3,865 to -€4,665
- Debts after one year -€4,394
no longer reported in 2024 (was €4,394)
- Tax, wage and social debts +€3,380
new in 2024: €3,380
of which Remuneration and social security: +€2,000
- Taxes -€4,152
no longer reported in 2024 (was €4,152)
- Gross operating margin -€2,535
down €2,535, from €1,894 to -€641
- Depreciation -€346
down €346 (-5.0%), from €6,947 to €6,601
- Other operating charges +€238
up €238 (+47.8%), from €498 to €736
- Staff costs +€102
up €102 (+88.5%), from €115 to €216
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,050 | €69,760 | +€25,710 | +58.4% |
| Fixed assets | 21/28 | €6,601 | - | -€6,601 | |
| Tangible fixed assets | 22/27 | €6,601 | - | -€6,601 | |
| Furniture and vehicles | 24 | €6,601 | - | -€6,601 | |
| Current assets | 29/58 | €37,449 | €69,760 | +€32,311 | +86.3% |
| Amounts receivable within one year | 40/41 | €35,313 | €62,292 | +€26,979 | +76.4% |
| Trade receivables | 40 | €7,428 | €44,641 | +€37,213 | +501.0% |
| Other amounts receivable | 41 | €27,885 | €17,651 | -€10,233 | -36.7% |
| Cash at bank and in hand | 54/58 | €495 | €7,468 | +€6,973 | +1408.7% |
| Deferred charges and accrued income | 490/1 | €1,642 | - | -€1,642 | |
| Total equity and liabilities | 10/49 | €44,050 | €69,760 | +€25,710 | +58.4% |
| Equity | 10/15 | €24,325 | €15,795 | -€8,530 | -35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,865 | -€4,665 | -€8,530 | |
| Amounts payable | 17/49 | €19,725 | €53,965 | +€34,240 | +173.6% |
| Amounts payable after more than one year | 17 | €4,394 | - | -€4,394 | |
| Financial debts | 170/4 | €4,394 | - | -€4,394 | |
| Amounts payable within one year | 42/48 | €15,331 | €53,965 | +€38,634 | +252.0% |
| Current portion of amounts payable after more than one year | 42 | €5,761 | €4,394 | -€1,367 | -23.7% |
| Trade debts | 44 | - | €29,573 | +€29,573 | |
| Suppliers | 440/4 | - | €29,573 | +€29,573 | |
| Advances received on contracts in progress | 46 | €5,000 | €14,040 | +€9,040 | +180.8% |
| Taxes, remuneration and social security | 45 | - | €3,380 | +€3,380 | |
| Taxes | 450/3 | - | €1,380 | +€1,380 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €4,570 | €2,578 | -€1,992 | -43.6% |
| Remuneration, social security and pensions | 62 | €115 | €216 | +€102 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,947 | €6,601 | -€346 | -5.0% |
| Other operating charges | 640/8 | €498 | €736 | +€238 | +47.8% |
| Gross operating margin | 9900 | €1,894 | -€641 | -€2,535 | |
| Operating profit (loss) | 9901 | -€5,666 | -€8,194 | -€2,528 | -44.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €414 | €337 | -€77 | -18.6% |
| Recurring financial charges | 65 | €414 | €337 | -€77 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,079 | -€8,530 | -€2,451 | -40.3% |
| Income taxes | 67/77 | €4,152 | - | -€4,152 | |
| Profit (loss) for the period | 9904 | -€10,231 | -€8,530 | +€1,700 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,231 | -€8,530 | +€1,700 | +16.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.