EB 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.
EB Engineering
Largest movements
- Tangible fixed assets -€14,753
down €14,753 (-28.6%), from €51,514 to €36,761
of which Leasing and similar rights: -€13,855
- Cash +€11,598
up €11,598 (+71.9%), from €16,139 to €27,738
mainly Net result for the year (+€23,435) and Depreciation (+€14,753)
- Debts after one year -€9,618
down €9,618 (-12.9%), from €74,824 to €65,206
- Other debts +€8,309
up €8,309 (+16.7%), from €49,627 to €57,936
- Accrued charges and deferred income -€4,010
no longer reported in 2025 (was €4,010)
- Gross operating margin -€7,012
down €7,012 (-12.5%), from €55,886 to €48,874
- Financial charges -€4,492
down €4,492 (-76.9%), from €5,841 to €1,348
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 | €173,507 | €170,133 | -€3,374 | -1.9% |
| Fixed assets | 21/28 | €59,080 | €44,327 | -€14,753 | -25.0% |
| Tangible fixed assets | 22/27 | €51,514 | €36,761 | -€14,753 | -28.6% |
| Furniture and vehicles | 24 | €3,268 | €2,371 | -€898 | -27.5% |
| Leasing and similar rights | 25 | €48,246 | €34,391 | -€13,855 | -28.7% |
| Financial fixed assets | 28 | €7,566 | €7,566 | = | 0.0% |
| Current assets | 29/58 | €114,427 | €125,805 | +€11,378 | +9.9% |
| Amounts receivable within one year | 40/41 | €96,660 | €96,379 | -€281 | -0.3% |
| Trade receivables | 40 | €95,556 | €93,238 | -€2,318 | -2.4% |
| Other amounts receivable | 41 | €1,104 | €3,141 | +€2,037 | +185% |
| Cash at bank and in hand | 54/58 | €16,139 | €27,738 | +€11,598 | +71.9% |
| Deferred charges and accrued income | 490/1 | €1,628 | €1,688 | +€61 | +3.7% |
| Total equity and liabilities | 10/49 | €173,507 | €170,133 | -€3,374 | -1.9% |
| Equity | 10/15 | €29,051 | €29,051 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,451 | €10,451 | = | 0.0% |
| Distributable reserves | 133 | €10,451 | €10,451 | = | 0.0% |
| Amounts payable | 17/49 | €144,456 | €141,081 | -€3,374 | -2.3% |
| Amounts payable after more than one year | 17 | €74,824 | €65,206 | -€9,618 | -12.9% |
| Financial debts | 170/4 | €74,824 | €65,206 | -€9,618 | -12.9% |
| Amounts payable within one year | 42/48 | €65,622 | €75,875 | +€10,254 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €9,222 | €9,618 | +€396 | +4.3% |
| Trade debts | 44 | €78 | €747 | +€670 | +862% |
| Suppliers | 440/4 | €78 | €747 | +€670 | +862% |
| Taxes, remuneration and social security | 45 | €6,695 | €7,575 | +€880 | +13.1% |
| Taxes | 450/3 | €6,695 | €7,575 | +€880 | +13.1% |
| Other amounts payable | 47/48 | €49,627 | €57,936 | +€8,309 | +16.7% |
| Accrued charges and deferred income | 492/3 | €4,010 | - | -€4,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,041 | €14,753 | -€288 | -1.9% |
| Other operating charges | 640/8 | €2,158 | €2,375 | +€218 | +10.1% |
| Gross operating margin | 9900 | €55,886 | €48,874 | -€7,012 | -12.5% |
| Operating profit (loss) | 9901 | €38,688 | €31,746 | -€6,942 | -17.9% |
| Financial charges | 65/66B | €5,841 | €1,348 | -€4,492 | -76.9% |
| Recurring financial charges | 65 | €5,841 | €1,348 | -€4,492 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €32,847 | €30,398 | -€2,450 | -7.5% |
| Income taxes | 67/77 | €7,396 | €6,963 | -€433 | -5.9% |
| Profit (loss) for the period | 9904 | €25,451 | €23,435 | -€2,016 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,451 | €23,435 | -€2,016 | -7.9% |
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.