E&A TECHNIC: 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.
E&A TECHNIC
Largest movements
- Receivables within one year -€17,564
down €17,564 (-37.5%), from €46,816 to €29,251
of which Trade receivables: -€18,429
- Tangible fixed assets -€16,930
down €16,930 (-21.7%), from €78,134 to €61,205
of which Furniture and vehicles: -€22,259
- Cash +€12,842
up €12,842 (+78.5%), from €16,353 to €29,196
mainly Other debts (+€44,439) and Depreciation (+€23,930)
- Deferred charges and accrued income -€3,569
down €3,569 (-64.2%), from €5,556 to €1,987
- Stocks and contracts +€2,185
up €2,185 (+52.3%), from €4,178 to €6,363
- Other debts +€44,439
up €44,439 (+32.3%), from €137,535 to €181,974
- Profit (loss) carried forward -€39,272
down €39,272 (-49.7%), from -€79,025 to -€118,297
- Debts after one year -€18,057
down €18,057 (-33.6%), from €53,723 to €35,666
- Tax, wage and social debts -€10,906
down €10,906 (-70.0%), from €15,571 to €4,665
of which Taxes: -€11,020
- Financial charges -€34,659
down €34,659 (-41.4%), from €83,745 to €49,086
- Gross operating margin -€11,498
down €11,498 (-23.6%), from €48,763 to €37,266
- Depreciation +€4,890
up €4,890 (+25.7%), from €19,040 to €23,930
- Other operating charges +€887
up €887 (+37.8%), from €2,349 to €3,237
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,038 | €128,002 | -€23,036 | -15.3% |
| Fixed assets | 21/28 | €78,134 | €61,205 | -€16,930 | -21.7% |
| Tangible fixed assets | 22/27 | €78,134 | €61,205 | -€16,930 | -21.7% |
| Plant, machinery and equipment | 23 | - | €5,330 | +€5,330 | |
| Furniture and vehicles | 24 | €78,134 | €55,875 | -€22,259 | -28.5% |
| Current assets | 29/58 | €72,903 | €66,797 | -€6,106 | -8.4% |
| Stocks and contracts in progress | 3 | €4,178 | €6,363 | +€2,185 | +52.3% |
| Stocks | 30/36 | €4,178 | €6,363 | +€2,185 | +52.3% |
| Amounts receivable within one year | 40/41 | €46,816 | €29,251 | -€17,564 | -37.5% |
| Trade receivables | 40 | €46,816 | €28,387 | -€18,429 | -39.4% |
| Other amounts receivable | 41 | - | €865 | +€865 | |
| Cash at bank and in hand | 54/58 | €16,353 | €29,196 | +€12,842 | +78.5% |
| Deferred charges and accrued income | 490/1 | €5,556 | €1,987 | -€3,569 | -64.2% |
| Total equity and liabilities | 10/49 | €151,038 | €128,002 | -€23,036 | -15.3% |
| Equity | 10/15 | -€74,025 | -€113,297 | -€39,272 | -53.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,025 | -€118,297 | -€39,272 | -49.7% |
| Amounts payable | 17/49 | €225,063 | €241,299 | +€16,236 | +7.2% |
| Amounts payable after more than one year | 17 | €53,723 | €35,666 | -€18,057 | -33.6% |
| Financial debts | 170/4 | €53,723 | €35,666 | -€18,057 | -33.6% |
| Amounts payable within one year | 42/48 | €171,315 | €205,633 | +€34,318 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €17,631 | €18,057 | +€426 | +2.4% |
| Trade debts | 44 | €578 | €937 | +€359 | +62.1% |
| Suppliers | 440/4 | €578 | €937 | +€359 | +62.1% |
| Taxes, remuneration and social security | 45 | €15,571 | €4,665 | -€10,906 | -70.0% |
| Taxes | 450/3 | €12,902 | €1,882 | -€11,020 | -85.4% |
| Remuneration and social security | 454/9 | €2,669 | €2,783 | +€114 | +4.3% |
| Other amounts payable | 47/48 | €137,535 | €181,974 | +€44,439 | +32.3% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,040 | €23,930 | +€4,890 | +25.7% |
| Other operating charges | 640/8 | €2,349 | €3,237 | +€887 | +37.8% |
| Gross operating margin | 9900 | €48,763 | €37,266 | -€11,498 | -23.6% |
| Operating profit (loss) | 9901 | €27,375 | €10,099 | -€17,275 | -63.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €83,745 | €49,086 | -€34,659 | -41.4% |
| Recurring financial charges | 65 | €83,745 | €49,086 | -€34,659 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€56,370 | -€38,986 | +€17,384 | +30.8% |
| Income taxes | 67/77 | €382 | €286 | -€96 | -25.2% |
| Profit (loss) for the period | 9904 | -€56,752 | -€39,272 | +€17,481 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,752 | -€39,272 | +€17,481 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.