E.F. CONSTRUCTION: what changed
E.F. CONSTRUCTION
Largest movements
- Tangible fixed assets -€7,051
down €7,051 (-36.6%), from €19,249 to €12,198
of which Furniture and vehicles: -€6,788
- Cash +€1,096
up €1,096 (+111%), from €987 to €2,082
mainly Depreciation (+€8,022) and Other debts (+€4,066)
- Receivables within one year -€335
down €335 (-4.4%), from €7,604 to €7,269
of which Other amounts receivable: -€807
- Debts after one year -€7,634
down €7,634 (-66.1%), from €11,550 to €3,916
- Other debts +€4,066
new in 2025: €4,066
- Trade debts -€3,275
down €3,275 (-34.0%), from €9,641 to €6,366
- Tax, wage and social debts +€291
new in 2025: €291
- Turnover -€11,242
down €11,242 (-21.7%), from €51,745 to €40,503
- Purchases and services -€6,801
down €6,801 (-16.6%), from €40,887 to €34,087
- Depreciation -€746
down €746 (-8.5%), from €8,769 to €8,022
- Financial charges -€718
down €718 (-54.0%), from €1,330 to €611
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,986 | €21,836 | -€6,150 | -22.0% |
| Fixed assets | 21/28 | €19,249 | €12,198 | -€7,051 | -36.6% |
| Tangible fixed assets | 22/27 | €19,249 | €12,198 | -€7,051 | -36.6% |
| Plant, machinery and equipment | 23 | €1,148 | €884 | -€263 | -22.9% |
| Furniture and vehicles | 24 | €18,101 | €11,313 | -€6,788 | -37.5% |
| Current assets | 29/58 | €8,737 | €9,638 | +€901 | +10.3% |
| Amounts receivable within one year | 40/41 | €7,604 | €7,269 | -€335 | -4.4% |
| Trade receivables | 40 | €6,797 | €7,269 | +€472 | +6.9% |
| Other amounts receivable | 41 | €807 | - | -€807 | |
| Cash at bank and in hand | 54/58 | €987 | €2,082 | +€1,096 | +111% |
| Deferred charges and accrued income | 490/1 | €147 | €287 | +€141 | +95.9% |
| Total equity and liabilities | 10/49 | €27,986 | €21,836 | -€6,150 | -22.0% |
| Equity | 10/15 | -€581 | -€435 | +€146 | +25.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,331 | -€3,185 | +€146 | +4.4% |
| Amounts payable | 17/49 | €28,568 | €22,272 | -€6,296 | -22.0% |
| Amounts payable after more than one year | 17 | €11,550 | €3,916 | -€7,634 | -66.1% |
| Financial debts | 170/4 | €11,550 | €3,916 | -€7,634 | -66.1% |
| Amounts payable within one year | 42/48 | €17,018 | €18,355 | +€1,338 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €7,377 | €7,634 | +€257 | +3.5% |
| Trade debts | 44 | €9,641 | €6,366 | -€3,275 | -34.0% |
| Suppliers | 440/4 | €9,641 | €6,366 | -€3,275 | -34.0% |
| Taxes, remuneration and social security | 45 | - | €291 | +€291 | |
| Taxes | 450/3 | - | €291 | +€291 | |
| Other amounts payable | 47/48 | - | €4,066 | +€4,066 | |
| Turnover | 70 | €51,745 | €40,503 | -€11,242 | -21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,887 | €34,087 | -€6,801 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,769 | €8,022 | -€746 | -8.5% |
| Other operating charges | 640/8 | €437 | €506 | +€69 | +15.8% |
| Non-recurring operating charges | 66A | - | €1,405 | +€1,405 | |
| Gross operating margin | 9900 | €10,857 | €10,681 | -€176 | -1.6% |
| Operating profit (loss) | 9901 | €1,652 | €748 | -€904 | -54.7% |
| Financial income | 75/76B | €9 | €9 | +€0 | +2.9% |
| Recurring financial income | 75 | €9 | €9 | +€0 | +2.9% |
| Financial charges | 65/66B | €1,330 | €611 | -€718 | -54.0% |
| Recurring financial charges | 65 | €1,330 | €611 | -€718 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €331 | €146 | -€185 | -56.0% |
| Profit (loss) for the period | 9904 | €331 | €146 | -€185 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €331 | €146 | -€185 | -56.0% |
Next steps
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 4 November 2026 via checked.be.