SUSTAINABLE PROCESS 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.
SUSTAINABLE PROCESS ENGINEERING
Largest movements
- Receivables within one year +€36,909
up €36,909 (+15.5%), from €237,938 to €274,847
of which Other amounts receivable: +€117,948
- Tangible fixed assets -€25,449
down €25,449 (-22.8%), from €111,382 to €85,933
of which Furniture and vehicles: -€24,783
- Deferred charges and accrued income +€6,591
up €6,591 (+725.1%), from €909 to €7,500
- Profit (loss) carried forward +€26,815
up €26,815 (+8.7%), from €307,737 to €334,552
- Tax, wage and social debts -€21,058
down €21,058 (-79.2%), from €26,590 to €5,532
- Other debts +€3,776
up €3,776 (+90.9%), from €4,153 to €7,929
- Gross operating margin -€62,882
down €62,882 (-50.5%), from €124,406 to €61,524
- Taxes -€12,072
down €12,072 (-62.1%), from €19,454 to €7,382
- Financial income +€1,582
up €1,582 (+174.0%), from €909 to €2,491
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 | €358,526 | €373,788 | +€15,262 | +4.3% |
| Fixed assets | 21/28 | €111,382 | €85,933 | -€25,449 | -22.8% |
| Tangible fixed assets | 22/27 | €111,382 | €85,933 | -€25,449 | -22.8% |
| Plant, machinery and equipment | 23 | €43,287 | €42,621 | -€666 | -1.5% |
| Furniture and vehicles | 24 | €68,095 | €43,312 | -€24,783 | -36.4% |
| Current assets | 29/58 | €247,144 | €287,855 | +€40,711 | +16.5% |
| Amounts receivable within one year | 40/41 | €237,938 | €274,847 | +€36,909 | +15.5% |
| Trade receivables | 40 | €142,368 | €61,330 | -€81,039 | -56.9% |
| Other amounts receivable | 41 | €95,570 | €213,518 | +€117,948 | +123.4% |
| Cash at bank and in hand | 54/58 | €8,297 | €5,508 | -€2,789 | -33.6% |
| Deferred charges and accrued income | 490/1 | €909 | €7,500 | +€6,591 | +725.1% |
| Total equity and liabilities | 10/49 | €358,526 | €373,788 | +€15,262 | +4.3% |
| Equity | 10/15 | €321,992 | €348,807 | +€26,815 | +8.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €307,737 | €334,552 | +€26,815 | +8.7% |
| Amounts payable | 17/49 | €36,534 | €24,981 | -€11,553 | -31.6% |
| Amounts payable within one year | 42/48 | €34,737 | €19,957 | -€14,780 | -42.5% |
| Trade debts | 44 | €3,994 | €6,495 | +€2,501 | +62.6% |
| Suppliers | 440/4 | €3,994 | €6,495 | +€2,501 | +62.6% |
| Taxes, remuneration and social security | 45 | €26,590 | €5,532 | -€21,058 | -79.2% |
| Taxes | 450/3 | €26,590 | €5,532 | -€21,058 | -79.2% |
| Other amounts payable | 47/48 | €4,153 | €7,929 | +€3,776 | +90.9% |
| Accrued charges and deferred income | 492/3 | €1,797 | €5,024 | +€3,227 | +179.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,986 | €28,679 | +€693 | +2.5% |
| Other operating charges | 640/8 | €521 | €676 | +€155 | +29.8% |
| Gross operating margin | 9900 | €124,406 | €61,524 | -€62,882 | -50.5% |
| Operating profit (loss) | 9901 | €95,899 | €32,169 | -€63,730 | -66.5% |
| Financial income | 75/76B | €909 | €2,491 | +€1,582 | +174.0% |
| Recurring financial income | 75 | €909 | €2,491 | +€1,582 | +174.0% |
| Financial charges | 65/66B | €260 | €462 | +€202 | +77.7% |
| Recurring financial charges | 65 | €260 | €462 | +€202 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €96,548 | €34,197 | -€62,351 | -64.6% |
| Income taxes | 67/77 | €19,454 | €7,382 | -€12,072 | -62.1% |
| Profit (loss) for the period | 9904 | €77,094 | €26,815 | -€50,279 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,094 | €26,815 | -€50,279 | -65.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.