E.B. CONSTRUCTION: 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.B. CONSTRUCTION
Largest movements
- Cash +€53,474
up €53,474 (+270%), from €19,830 to €73,304
mainly Trade debts (+€103,263) and Net result for the year (+€18,219)
- Receivables within one year +€41,835
up €41,835 (+15.8%), from €264,274 to €306,108
of which Trade receivables: +€36,046
- Tangible fixed assets -€5,774
down €5,774 (-33.4%), from €17,302 to €11,529
- Trade debts +€103,263
up €103,263 (+79.6%), from €129,745 to €233,009
- Other debts -€25,668
down €25,668 (-93.3%), from €27,525 to €1,857
- Profit (loss) carried forward +€18,219
up €18,219 (+20.6%), from €88,472 to €106,691
- Debts after one year -€7,048
down €7,048 (-40.6%), from €17,338 to €10,290
- Purchases and services -€353,817
down €353,817 (-37.6%), from €939,859 to €586,042
- Turnover -€333,377
down €333,377 (-35.0%), from €951,986 to €618,609
- Gross operating margin +€20,439
up €20,439 (+169%), from €12,128 to €32,567
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.
Derived cash bridge
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 | €305,806 | €395,341 | +€89,535 | +29.3% |
| Fixed assets | 21/28 | €21,702 | €15,929 | -€5,774 | -26.6% |
| Tangible fixed assets | 22/27 | €17,302 | €11,529 | -€5,774 | -33.4% |
| Furniture and vehicles | 24 | €17,302 | €11,529 | -€5,774 | -33.4% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €284,103 | €379,412 | +€95,309 | +33.5% |
| Amounts receivable within one year | 40/41 | €264,274 | €306,108 | +€41,835 | +15.8% |
| Trade receivables | 40 | €236,839 | €272,885 | +€36,046 | +15.2% |
| Other amounts receivable | 41 | €27,435 | €33,224 | +€5,788 | +21.1% |
| Cash at bank and in hand | 54/58 | €19,830 | €73,304 | +€53,474 | +270% |
| Total equity and liabilities | 10/49 | €305,806 | €395,341 | +€89,535 | +29.3% |
| Equity | 10/15 | €96,532 | €114,751 | +€18,219 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,472 | €106,691 | +€18,219 | +20.6% |
| Amounts payable | 17/49 | €209,274 | €280,590 | +€71,316 | +34.1% |
| Amounts payable after more than one year | 17 | €17,338 | €10,290 | -€7,048 | -40.6% |
| Financial debts | 170/4 | €17,338 | €10,290 | -€7,048 | -40.6% |
| Amounts payable within one year | 42/48 | €180,076 | €259,423 | +€79,347 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €7,042 | €7,635 | +€593 | +8.4% |
| Trade debts | 44 | €129,745 | €233,009 | +€103,263 | +79.6% |
| Suppliers | 440/4 | €129,745 | €233,009 | +€103,263 | +79.6% |
| Taxes, remuneration and social security | 45 | €15,764 | €16,923 | +€1,159 | +7.4% |
| Taxes | 450/3 | €15,764 | - | -€15,764 | |
| Remuneration and social security | 454/9 | - | €16,923 | +€16,923 | |
| Other amounts payable | 47/48 | €27,525 | €1,857 | -€25,668 | -93.3% |
| Accrued charges and deferred income | 492/3 | €11,860 | €10,877 | -€984 | -8.3% |
| Turnover | 70 | €951,986 | €618,609 | -€333,377 | -35.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €939,859 | €586,042 | -€353,817 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,064 | €5,774 | -€291 | -4.8% |
| Other operating charges | 640/8 | €4,763 | €2,524 | -€2,239 | -47.0% |
| Gross operating margin | 9900 | €12,128 | €32,567 | +€20,439 | +169% |
| Operating profit (loss) | 9901 | €1,301 | €24,270 | +€22,969 | +1,766% |
| Financial income | 75/76B | €1 | €201 | +€200 | +38,500% |
| Recurring financial income | 75 | €1 | €201 | +€200 | +38,500% |
| Financial charges | 65/66B | €519 | €471 | -€48 | -9.3% |
| Recurring financial charges | 65 | €519 | €471 | -€48 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €782 | €24,000 | +€23,217 | +2,968% |
| Income taxes | 67/77 | €9,760 | €5,780 | -€3,980 | -40.8% |
| Profit (loss) for the period | 9904 | -€8,978 | €18,219 | +€27,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,978 | €18,219 | +€27,197 |
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 14 October 2026 via checked.be.