E-CAD SERVICE: 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.
What changed
E-CAD SERVICE
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€26,911
2024 · €176,940-€150,029
Equity
€301,966
2024 · €275,054+€26,911
Cash
€40,511
2024 · €38,757+€1,754
Balance sheet total
€748,824
2024 · €762,237-€13,413
Largest movements
Assets
- Tangible fixed assets -€26,222
down €26,222 (-3.8%), from €682,358 to €656,137
of which Land and buildings: -€17,297
- Receivables within one year +€10,786
up €10,786 (+26.9%), from €40,059 to €50,845
of which Other amounts receivable: +€15,727
Equity and liabilities
- Reserves +€26,911
up €26,911 (+10.0%), from €268,054 to €294,966
of which Distributable reserves: +€31,826
- Debts after one year -€26,048
down €26,048 (-7.1%), from €368,649 to €342,600
- Trade debts -€14,660
down €14,660 (-87.1%), from €16,825 to €2,165
Income statement
- Gross operating margin -€213,157
down €213,157 (-71.7%), from €297,173 to €84,016
- Financial charges -€16,090
down €16,090 (-59.8%), from €26,927 to €10,837
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.
Result 2024
€176,940
Gross operating margin
-€213,157
Depreciation
-€2,465
Other operating charges
+€1,332
Other operating items
+€1,490
Financial income
+€677
Financial charges
+€16,090
Taxes
+€1,698
Deferred taxes and other
+€44,304
Result 2025
€26,911
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€27,918
Investment
-€1,062
Financing
-€25,102
Cash 2024
€38,757
From operations (derived)
+€27,918
Net result for the year
+€26,911
Depreciation
+€27,284
Receivables within one year
-€10,786
Deferred charges and accrued income
-€269
Provisions
-€1,431
Trade debts
-€14,660
Tax, wage and social debts
+€1,260
Accrued charges and deferred income
-€391
Investment (derived)
-€1,062
Investment in fixed assets (net)
-€1,062
Financing
-€25,102
Debts after one year
-€26,048
Current portion of long-term debt
+€947
Cash 2025
€40,511
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,237 | €748,824 | -€13,413 | -1.8% |
| Fixed assets | 21/28 | €682,358 | €656,137 | -€26,222 | -3.8% |
| Tangible fixed assets | 22/27 | €682,358 | €656,137 | -€26,222 | -3.8% |
| Land and buildings | 22 | €651,809 | €634,512 | -€17,297 | -2.7% |
| Furniture and vehicles | 24 | €30,550 | €21,625 | -€8,925 | -29.2% |
| Current assets | 29/58 | €79,879 | €92,687 | +€12,808 | +16.0% |
| Amounts receivable within one year | 40/41 | €40,059 | €50,845 | +€10,786 | +26.9% |
| Trade receivables | 40 | €35,300 | €30,359 | -€4,941 | -14.0% |
| Other amounts receivable | 41 | €4,759 | €20,486 | +€15,727 | +331% |
| Cash at bank and in hand | 54/58 | €38,757 | €40,511 | +€1,754 | +4.5% |
| Deferred charges and accrued income | 490/1 | €1,063 | €1,332 | +€269 | +25.3% |
| Total equity and liabilities | 10/49 | €762,237 | €748,824 | -€13,413 | -1.8% |
| Equity | 10/15 | €275,054 | €301,966 | +€26,911 | +9.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €268,054 | €294,966 | +€26,911 | +10.0% |
| Tax-exempt reserves | 132 | €147,202 | €142,287 | -€4,915 | -3.3% |
| Distributable reserves | 133 | €120,852 | €152,679 | +€31,826 | +26.3% |
| Provisions and deferred taxes | 16 | €42,873 | €41,441 | -€1,431 | -3.3% |
| Deferred taxes | 168 | €42,873 | €41,441 | -€1,431 | -3.3% |
| Amounts payable | 17/49 | €444,310 | €405,417 | -€38,893 | -8.8% |
| Amounts payable after more than one year | 17 | €368,649 | €342,600 | -€26,048 | -7.1% |
| Financial debts | 170/4 | €368,649 | €342,600 | -€26,048 | -7.1% |
| Amounts payable within one year | 42/48 | €74,227 | €61,773 | -€12,454 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €25,102 | €26,048 | +€947 | +3.8% |
| Trade debts | 44 | €16,825 | €2,165 | -€14,660 | -87.1% |
| Suppliers | 440/4 | €16,825 | €2,165 | -€14,660 | -87.1% |
| Taxes, remuneration and social security | 45 | €32,300 | €33,560 | +€1,260 | +3.9% |
| Taxes | 450/3 | €27,245 | €33,560 | +€6,314 | +23.2% |
| Remuneration and social security | 454/9 | €5,055 | - | -€5,055 | |
| Accrued charges and deferred income | 492/3 | €1,435 | €1,043 | -€391 | -27.3% |
| Non-recurring operating income | 76A | €204,564 | - | -€204,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,819 | €27,284 | +€2,465 | +9.9% |
| Other operating charges | 640/8 | €5,571 | €4,239 | -€1,332 | -23.9% |
| Non-recurring operating charges | 66A | €1,490 | - | -€1,490 | |
| Gross operating margin | 9900 | €297,173 | €84,016 | -€213,157 | -71.7% |
| Operating profit (loss) | 9901 | €265,293 | €52,494 | -€212,799 | -80.2% |
| Financial income | 75/76B | €137 | €814 | +€677 | +494% |
| Recurring financial income | 75 | €137 | €814 | +€677 | +494% |
| Financial charges | 65/66B | €26,927 | €10,837 | -€16,090 | -59.8% |
| Recurring financial charges | 65 | €26,927 | €10,837 | -€16,090 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €238,502 | €42,471 | -€196,031 | -82.2% |
| Transfer from deferred taxes | 780 | €3,268 | €1,431 | -€1,837 | -56.2% |
| Transfer to deferred taxes | 680 | €46,141 | - | -€46,141 | |
| Income taxes | 67/77 | €18,689 | €16,991 | -€1,698 | -9.1% |
| Profit (loss) for the period | 9904 | €176,940 | €26,911 | -€150,029 | -84.8% |
| Transfer from tax-exempt reserves | 789 | €11,221 | €4,915 | -€6,307 | -56.2% |
| Transfer to tax-exempt reserves | 689 | €158,423 | - | -€158,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,738 | €31,826 | +€2,088 | +7.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.