B&E Construction: 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.
B&E Construction
Largest movements
- Tangible fixed assets +€75,473
up €75,473 (+44.3%), from €170,315 to €245,787
of which Furniture and vehicles: +€59,560
- Receivables within one year +€19,373
up €19,373 (+31.4%), from €61,671 to €81,044
of which Other amounts receivable: +€14,691
- Debts after one year +€52,927
up €52,927 (+54.3%), from €97,474 to €150,401
- Reserves +€19,483
up €19,483 (+18.9%), from €103,305 to €122,788
- Current portion of long-term debt +€16,199
up €16,199 (+175.2%), from €9,248 to €25,447
- Tax, wage and social debts -€6,935
down €6,935 (-27.0%), from €25,658 to €18,723
- Trade debts +€6,335
up €6,335 (+83.2%), from €7,610 to €13,945
- Gross operating margin -€23,662
down €23,662 (-29.0%), from €81,567 to €57,905
- Depreciation +€6,313
up €6,313 (+43.1%), from €14,640 to €20,954
- Taxes -€5,648
down €5,648 (-40.5%), from €13,944 to €8,296
- Financial charges +€2,285
up €2,285 (+59.8%), from €3,821 to €6,105
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 | €248,295 | €340,759 | +€92,464 | +37.2% |
| Fixed assets | 21/28 | €172,715 | €248,187 | +€75,473 | +43.7% |
| Tangible fixed assets | 22/27 | €170,315 | €245,787 | +€75,473 | +44.3% |
| Plant, machinery and equipment | 23 | €15,731 | €14,008 | -€1,722 | -10.9% |
| Furniture and vehicles | 24 | €16,807 | €76,366 | +€59,560 | +354.4% |
| Assets under construction and advance payments | 27 | €137,778 | €155,413 | +€17,635 | +12.8% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €75,580 | €92,572 | +€16,992 | +22.5% |
| Amounts receivable within one year | 40/41 | €61,671 | €81,044 | +€19,373 | +31.4% |
| Trade receivables | 40 | €23,371 | €28,053 | +€4,682 | +20.0% |
| Other amounts receivable | 41 | €38,300 | €52,992 | +€14,691 | +38.4% |
| Cash at bank and in hand | 54/58 | €13,785 | €11,051 | -€2,734 | -19.8% |
| Deferred charges and accrued income | 490/1 | €124 | €476 | +€352 | +285.1% |
| Total equity and liabilities | 10/49 | €248,295 | €340,759 | +€92,464 | +37.2% |
| Equity | 10/15 | €108,305 | €127,788 | +€19,483 | +18.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €103,305 | €122,788 | +€19,483 | +18.9% |
| Distributable reserves | 133 | €103,305 | €122,788 | +€19,483 | +18.9% |
| Amounts payable | 17/49 | €139,990 | €212,971 | +€72,981 | +52.1% |
| Amounts payable after more than one year | 17 | €97,474 | €150,401 | +€52,927 | +54.3% |
| Financial debts | 170/4 | €97,474 | €150,401 | +€52,927 | +54.3% |
| Amounts payable within one year | 42/48 | €42,516 | €58,115 | +€15,599 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €9,248 | €25,447 | +€16,199 | +175.2% |
| Trade debts | 44 | €7,610 | €13,945 | +€6,335 | +83.2% |
| Suppliers | 440/4 | €7,610 | €13,945 | +€6,335 | +83.2% |
| Taxes, remuneration and social security | 45 | €25,658 | €18,723 | -€6,935 | -27.0% |
| Taxes | 450/3 | €25,658 | €18,723 | -€6,935 | -27.0% |
| Accrued charges and deferred income | 492/3 | - | €4,455 | +€4,455 | |
| Non-recurring operating income | 76A | - | €2,740 | +€2,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,640 | €20,954 | +€6,313 | +43.1% |
| Other operating charges | 640/8 | €2,382 | €3,067 | +€685 | +28.8% |
| Gross operating margin | 9900 | €81,567 | €57,905 | -€23,662 | -29.0% |
| Operating profit (loss) | 9901 | €64,544 | €33,884 | -€30,660 | -47.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,821 | €6,105 | +€2,285 | +59.8% |
| Recurring financial charges | 65 | €3,821 | €6,105 | +€2,285 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €60,724 | €27,779 | -€32,945 | -54.3% |
| Income taxes | 67/77 | €13,944 | €8,296 | -€5,648 | -40.5% |
| Profit (loss) for the period | 9904 | €46,780 | €19,483 | -€27,297 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,780 | €19,483 | -€27,297 | -58.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.