BOUWONDERNEMING ERIBO: what changed
What changed
BOUWONDERNEMING ERIBO
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€2.3m
2024 · €1.5m+€826,111
Equity
€8.7m
2024 · €6.7m+€2.0m
Cash
€675,097
2024 · €2.1m-€1.4m
Balance sheet total
€15.1m
2024 · €16.3m-€1.2m
Largest movements
Assets
- Stocks and contracts -€3.0m
down €3.0m (-65.1%), from €4.6m to €1.6m
of which Stocks: -€2.8m
- Current investments +€2.0m
up €2.0m (+521,119%), from €384 to €2.0m
- Cash -€1.4m
down €1.4m (-67.7%), from €2.1m to €675,097
mainly Trade debts (-€2.3m) and Current investments (-€2.0m)
- Receivables within one year +€1.4m
up €1.4m (+20.3%), from €6.9m to €8.3m
of which Trade receivables: +€1.6m
- Tangible fixed assets -€263,216
down €263,216 (-25.4%), from €1.0m to €773,018
Equity and liabilities
- Trade debts -€2.3m
down €2.3m (-57.6%), from €4.0m to €1.7m
- Reserves +€2.0m
up €2.0m (+30.3%), from €6.6m to €8.6m
of which Distributable reserves: +€2.0m
- Advances received -€1.1m
down €1.1m (-55.7%), from €1.9m to €850,000
- Other debts +€300,000
up €300,000 (+46.2%), from €650,000 to €950,000
Income statement
- Turnover -€9.9m
down €9.9m (-22.8%), from €43.6m to €33.6m
- Goods and materials -€6.2m
down €6.2m (-30.1%), from €20.6m to €14.4m
of which Purchases: -€10.3m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.5m
Turnover
-€9.9m
Other operating income
-€3,570
Goods and materials
+€6.2m
Services and other goods
-€129,996
Staff costs
+€130,594
Depreciation
+€552
Write-downs
+€77,063
Provisions
+€117,457
Other operating charges
+€986
Other operating items
+€4.7m
Financial income
-€141,436
Financial charges
+€55,345
Taxes
-€284,589
Deferred taxes and other
+€4,914
Result 2025
€2.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€2.1m
Financing
-€458,624
Cash 2024
€2.1m
From operations (derived)
+€1.1m
Net result for the year
+€2.3m
Depreciation
+€336,105
Stocks and contracts
+€3.0m
Receivables within one year
-€1.4m
Deferred charges and accrued income
-€47,168
Provisions
-€39,002
Trade debts
-€2.3m
Tax, wage and social debts
+€59,132
Advances received
-€1.1m
Other debts
+€300,000
Accrued charges and deferred income
-€8,034
Investment (derived)
-€2.1m
Investment in fixed assets (net)
-€95,835
Current investments
-€2.0m
Financing
-€458,624
Debts after one year
-€9,270
Current portion of long-term debt
-€23,298
Short-term financial debts
-€126,056
Contributions, distributions and other
-€300,000
Cash 2025
€675,097
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,270,142 | €15,073,053 | -€1.2m | -7.4% |
| Fixed assets | 21/28 | €1,559,438 | €1,319,168 | -€240,270 | -15.4% |
| Intangible fixed assets | 21 | €28,505 | €51,451 | +€22,946 | +80.5% |
| Tangible fixed assets | 22/27 | €1,036,233 | €773,018 | -€263,216 | -25.4% |
| Plant, machinery and equipment | 23 | €496,714 | €389,249 | -€107,465 | -21.6% |
| Furniture and vehicles | 24 | €253,401 | €196,044 | -€57,357 | -22.6% |
| Leasing and similar rights | 25 | €42,020 | €16,425 | -€25,595 | -60.9% |
| Other tangible fixed assets | 26 | €244,098 | €171,300 | -€72,799 | -29.8% |
| Financial fixed assets | 28 | €494,700 | €494,700 | = | 0.0% |
| Affiliated companies | 280/1 | €396,390 | €396,390 | = | 0.0% |
| Participating interests | 280 | €396,390 | €396,390 | = | 0.0% |
| Other financial fixed assets | 284/8 | €98,310 | €98,310 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €98,310 | €98,310 | = | 0.0% |
| Current assets | 29/58 | €14,710,704 | €13,753,885 | -€956,819 | -6.5% |
| Amounts receivable after more than one year | 29 | €1,050,000 | €1,050,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,050,000 | €1,050,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,602,038 | €1,607,689 | -€3.0m | -65.1% |
| Stocks | 30/36 | €4,180,779 | €1,393,501 | -€2.8m | -66.7% |
| Raw materials and consumables | 30/31 | €127,611 | €146,152 | +€18,541 | +14.5% |
| Property held for sale | 35 | €4,053,168 | €1,247,349 | -€2.8m | -69.2% |
| Contracts in progress | 37 | €421,258 | €214,188 | -€207,071 | -49.2% |
| Amounts receivable within one year | 40/41 | €6,912,822 | €8,315,924 | +€1.4m | +20.3% |
| Trade receivables | 40 | €5,435,253 | €7,083,525 | +€1.6m | +30.3% |
| Other amounts receivable | 41 | €1,477,569 | €1,232,399 | -€245,170 | -16.6% |
| Current investments | 50/53 | €384 | €2,000,385 | +€2.0m | +521,119% |
| Other investments | 51/53 | €384 | €2,000,385 | +€2.0m | +521,119% |
| Cash at bank and in hand | 54/58 | €2,087,837 | €675,097 | -€1.4m | -67.7% |
| Deferred charges and accrued income | 490/1 | €57,623 | €104,791 | +€47,168 | +81.9% |
| Total equity and liabilities | 10/49 | €16,270,142 | €15,073,053 | -€1.2m | -7.4% |
| Equity | 10/15 | €6,679,737 | €8,677,827 | +€2.0m | +29.9% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Capital | 10 | €93,000 | €93,000 | = | 0.0% |
| Issued capital | 100 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €6,586,737 | €8,584,827 | +€2.0m | +30.3% |
| Non-distributable reserves | 130/1 | €9,300 | €9,300 | = | 0.0% |
| Legal reserve | 130 | €9,300 | €9,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,373,938 | €1,371,088 | -€2,850 | -0.2% |
| Distributable reserves | 133 | €5,203,499 | €7,204,439 | +€2.0m | +38.5% |
| Provisions and deferred taxes | 16 | €155,725 | €116,723 | -€39,002 | -25.0% |
| Provisions for liabilities and charges | 160/5 | €151,761 | €113,709 | -€38,052 | -25.1% |
| Other liabilities and charges | 164/5 | €151,761 | €113,709 | -€38,052 | -25.1% |
| Deferred taxes | 168 | €3,964 | €3,014 | -€950 | -24.0% |
| Amounts payable | 17/49 | €9,434,680 | €6,278,504 | -€3.2m | -33.5% |
| Amounts payable after more than one year | 17 | €9,270 | €0 | -€9,270 | -100% |
| Financial debts | 170/4 | €9,270 | €0 | -€9,270 | -100% |
| Leasing and similar obligations | 172 | €9,270 | €0 | -€9,270 | -100% |
| Credit institutions | 173 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,416,598 | €6,277,726 | -€3.1m | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €32,568 | €9,270 | -€23,298 | -71.5% |
| Financial debts | 43 | €2,641,760 | €2,515,705 | -€126,056 | -4.8% |
| Credit institutions | 430/8 | €916,760 | €865,705 | -€51,056 | -5.6% |
| Other loans | 439 | €1,725,000 | €1,650,000 | -€75,000 | -4.3% |
| Trade debts | 44 | €3,953,353 | €1,674,600 | -€2.3m | -57.6% |
| Suppliers | 440/4 | €3,953,353 | €1,674,600 | -€2.3m | -57.6% |
| Advances received on contracts in progress | 46 | €1,919,897 | €850,000 | -€1.1m | -55.7% |
| Taxes, remuneration and social security | 45 | €219,019 | €278,151 | +€59,132 | +27.0% |
| Taxes | 450/3 | €103,492 | €205,080 | +€101,588 | +98.2% |
| Remuneration and social security | 454/9 | €115,527 | €73,071 | -€42,456 | -36.7% |
| Other amounts payable | 47/48 | €650,000 | €950,000 | +€300,000 | +46.2% |
| Accrued charges and deferred income | 492/3 | €8,812 | €778 | -€8,034 | -91.2% |
| Operating income | 70/76A | €29,526,024 | €24,318,008 | -€5.2m | -17.6% |
| Turnover | 70 | €43,562,321 | €33,645,170 | -€9.9m | -22.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€14,342,209 | -€9,604,814 | +€4.7m | +33.0% |
| Other operating income | 74 | €277,073 | €273,502 | -€3,570 | -1.3% |
| Non-recurring operating income | 76A | €28,840 | €4,150 | -€24,690 | -85.6% |
| Operating charges | 60/66A | €27,669,038 | €21,269,145 | -€6.4m | -23.1% |
| Goods for resale, raw materials and consumables | 60 | €20,630,721 | €14,427,484 | -€6.2m | -30.1% |
| Purchases | 600/8 | €22,255,760 | €11,973,579 | -€10.3m | -46.2% |
| Change in stocks: decrease (increase) | 609 | -€1,625,040 | €2,453,905 | +€4.1m | |
| Services and other goods | 61 | €3,268,519 | €3,398,516 | +€129,996 | +4.0% |
| Remuneration, social security and pensions | 62 | €3,260,180 | €3,129,586 | -€130,594 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336,657 | €336,105 | -€552 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63,408 | -€13,655 | -€77,063 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €79,405 | -€38,052 | -€117,457 | |
| Other operating charges | 640/8 | €30,148 | €29,162 | -€986 | -3.3% |
| Operating profit (loss) | 9901 | €1,856,987 | €3,048,864 | +€1.2m | +64.2% |
| Financial income | 75/76B | €318,181 | €176,746 | -€141,436 | -44.5% |
| Recurring financial income | 75 | €318,181 | €176,746 | -€141,436 | -44.5% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €151,790 | €165,201 | +€13,411 | +8.8% |
| Other financial income | 752/9 | €166,391 | €11,544 | -€154,847 | -93.1% |
| Financial charges | 65/66B | €293,049 | €237,704 | -€55,345 | -18.9% |
| Recurring financial charges | 65 | €293,049 | €237,704 | -€55,345 | -18.9% |
| Debt charges | 650 | €206,421 | €182,190 | -€24,231 | -11.7% |
| Other financial charges | 652/9 | €86,628 | €55,514 | -€31,114 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €1,882,118 | €2,987,905 | +€1.1m | +58.8% |
| Transfer from deferred taxes | 780 | €786 | €950 | +€164 | +20.9% |
| Transfer to deferred taxes | 680 | €4,750 | €0 | -€4,750 | -100% |
| Income taxes | 67/77 | €406,175 | €690,764 | +€284,589 | +70.1% |
| Taxes | 670/3 | €406,175 | €690,764 | +€284,589 | +70.1% |
| Profit (loss) for the period | 9904 | €1,471,979 | €2,298,090 | +€826,111 | +56.1% |
| Transfer from tax-exempt reserves | 789 | €2,358 | €2,850 | +€492 | +20.9% |
| Transfer to tax-exempt reserves | 689 | €14,250 | €0 | -€14,250 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €1,460,087 | €2,300,940 | +€840,853 | +57.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.