GENERAL ENGINEERING SUPPORT: 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.
GENERAL ENGINEERING SUPPORT
Largest movements
- Tangible fixed assets -€7,124
down €7,124 (-28.0%), from €25,442 to €18,318
of which Land and buildings: -€4,630
- Receivables within one year +€3,501
up €3,501 (+18.7%), from €18,699 to €22,200
of which Other amounts receivable: +€2,357
- Reserves -€18,282
down €18,282 (-7.7%), from €238,282 to €220,000
of which Distributable reserves: -€18,282
- Other debts +€16,513
up €16,513 (+290.9%), from €5,676 to €22,188
- Gross operating margin -€23,276
down €23,276 (-42.1%), from €55,348 to €32,071
- Taxes -€6,426
down €6,426 (-45.7%), from €14,076 to €7,650
- Financial charges +€1,402
up €1,402 (+63.9%), from €2,195 to €3,597
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 | €274,209 | €273,870 | -€339 | -0.1% |
| Fixed assets | 21/28 | €25,692 | €18,568 | -€7,124 | -27.7% |
| Tangible fixed assets | 22/27 | €25,442 | €18,318 | -€7,124 | -28.0% |
| Land and buildings | 22 | €19,873 | €15,243 | -€4,630 | -23.3% |
| Furniture and vehicles | 24 | €5,570 | €3,075 | -€2,495 | -44.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €248,517 | €255,302 | +€6,785 | +2.7% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Trade receivables | 290 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,699 | €22,200 | +€3,501 | +18.7% |
| Trade receivables | 40 | €18,699 | €19,843 | +€1,143 | +6.1% |
| Other amounts receivable | 41 | - | €2,357 | +€2,357 | |
| Cash at bank and in hand | 54/58 | €88,139 | €90,169 | +€2,030 | +2.3% |
| Deferred charges and accrued income | 490/1 | €1,678 | €2,933 | +€1,254 | +74.7% |
| Total equity and liabilities | 10/49 | €274,209 | €273,870 | -€339 | -0.1% |
| Equity | 10/15 | €256,882 | €238,600 | -€18,282 | -7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,282 | €220,000 | -€18,282 | -7.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €236,422 | €218,140 | -€18,282 | -7.7% |
| Amounts payable | 17/49 | €17,327 | €35,270 | +€17,943 | +103.6% |
| Amounts payable within one year | 42/48 | €17,327 | €33,545 | +€16,218 | +93.6% |
| Trade debts | 44 | €2,309 | €4,230 | +€1,921 | +83.2% |
| Suppliers | 440/4 | €2,309 | €4,230 | +€1,921 | +83.2% |
| Taxes, remuneration and social security | 45 | €9,342 | €7,127 | -€2,215 | -23.7% |
| Taxes | 450/3 | €9,342 | €7,127 | -€2,215 | -23.7% |
| Other amounts payable | 47/48 | €5,676 | €22,188 | +€16,513 | +290.9% |
| Accrued charges and deferred income | 492/3 | - | €1,725 | +€1,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,515 | €7,124 | -€391 | -5.2% |
| Other operating charges | 640/8 | €2,613 | €2,539 | -€74 | -2.8% |
| Gross operating margin | 9900 | €55,348 | €32,071 | -€23,276 | -42.1% |
| Operating profit (loss) | 9901 | €45,219 | €22,408 | -€22,811 | -50.4% |
| Financial income | 75/76B | €4,195 | €4,139 | -€55 | -1.3% |
| Recurring financial income | 75 | €4,195 | €4,139 | -€55 | -1.3% |
| Financial charges | 65/66B | €2,195 | €3,597 | +€1,402 | +63.9% |
| Recurring financial charges | 65 | €2,195 | €3,597 | +€1,402 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €47,218 | €22,950 | -€24,268 | -51.4% |
| Income taxes | 67/77 | €14,076 | €7,650 | -€6,426 | -45.7% |
| Profit (loss) for the period | 9904 | €33,142 | €15,300 | -€17,842 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,142 | €15,300 | -€17,842 | -53.8% |
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 9 October 2026 via checked.be.