Flow Law Eggermont: 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.
Flow Law Eggermont
Largest movements
- Tangible fixed assets -€5,433
down €5,433 (-3.5%), from €153,528 to €148,095
of which Land and buildings: -€8,553
- Receivables within one year +€2,431
new in 2025: €2,431
- Debts after one year -€11,398
down €11,398 (-12.3%), from €92,699 to €81,301
- Reserves +€11,393
up €11,393 (+726%), from €1,570 to €12,964
- Other debts -€4,019
down €4,019 (-8.8%), from €45,646 to €41,627
- Gross operating margin +€3,303
up €3,303 (+13.2%), from €25,034 to €28,337
- Depreciation -€1,523
down €1,523 (-14.5%), from €10,517 to €8,994
- Taxes +€1,315
up €1,315 (+38.2%), from €3,440 to €4,755
- Other operating charges -€1,098
down €1,098 (-80.9%), from €1,356 to €259
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 | €156,154 | €152,548 | -€3,606 | -2.3% |
| Fixed assets | 21/28 | €153,567 | €148,134 | -€5,433 | -3.5% |
| Tangible fixed assets | 22/27 | €153,528 | €148,095 | -€5,433 | -3.5% |
| Land and buildings | 22 | €152,426 | €143,873 | -€8,553 | -5.6% |
| Plant, machinery and equipment | 23 | €255 | €256 | +€1 | +0.5% |
| Furniture and vehicles | 24 | €848 | €3,966 | +€3,119 | +368% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €2,587 | €4,414 | +€1,827 | +70.6% |
| Amounts receivable within one year | 40/41 | - | €2,431 | +€2,431 | |
| Trade receivables | 40 | - | €2,431 | +€2,431 | |
| Cash at bank and in hand | 54/58 | €2,178 | €1,655 | -€522 | -24.0% |
| Deferred charges and accrued income | 490/1 | €410 | €328 | -€82 | -20.0% |
| Total equity and liabilities | 10/49 | €156,154 | €152,548 | -€3,606 | -2.3% |
| Equity | 10/15 | €4,570 | €15,964 | +€11,393 | +249% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,570 | €12,964 | +€11,393 | +726% |
| Distributable reserves | 133 | €1,570 | €12,964 | +€11,393 | +726% |
| Amounts payable | 17/49 | €151,584 | €136,585 | -€15,000 | -9.9% |
| Amounts payable after more than one year | 17 | €92,699 | €81,301 | -€11,398 | -12.3% |
| Financial debts | 170/4 | €92,699 | €81,301 | -€11,398 | -12.3% |
| Amounts payable within one year | 42/48 | €58,885 | €55,283 | -€3,602 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €11,122 | €11,398 | +€276 | +2.5% |
| Trade debts | 44 | €299 | €50 | -€249 | -83.4% |
| Suppliers | 440/4 | €299 | €50 | -€249 | -83.4% |
| Taxes, remuneration and social security | 45 | €1,818 | €2,209 | +€391 | +21.5% |
| Taxes | 450/3 | €1,818 | €2,209 | +€391 | +21.5% |
| Other amounts payable | 47/48 | €45,646 | €41,627 | -€4,019 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,517 | €8,994 | -€1,523 | -14.5% |
| Other operating charges | 640/8 | €1,356 | €259 | -€1,098 | -80.9% |
| Non-recurring operating charges | 66A | - | €255 | +€255 | |
| Gross operating margin | 9900 | €25,034 | €28,337 | +€3,303 | +13.2% |
| Operating profit (loss) | 9901 | €13,161 | €18,830 | +€5,669 | +43.1% |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €2,928 | €2,682 | -€246 | -8.4% |
| Recurring financial charges | 65 | €2,928 | €2,682 | -€246 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €10,288 | €16,148 | +€5,860 | +57.0% |
| Income taxes | 67/77 | €3,440 | €4,755 | +€1,315 | +38.2% |
| Profit (loss) for the period | 9904 | €6,848 | €11,393 | +€4,545 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,848 | €11,393 | +€4,545 | +66.4% |
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 20 October 2026 via checked.be.