E & I CONSTRUCT: what changed
E & I CONSTRUCT
Largest movements
- Receivables within one year +€152,707
up €152,707 (+115%), from €133,108 to €285,815
of which Trade receivables: +€150,664
- Cash -€37,787
down €37,787 (-64.5%), from €58,598 to €20,812
mainly Receivables within one year (-€152,707) and Stocks and contracts (-€34,995)
- Stocks and contracts +€34,995
new in 2024: €34,995
- Deferred charges and accrued income -€14,893
down €14,893 (-57.0%), from €26,127 to €11,234
- Trade debts +€129,513
up €129,513 (+221%), from €58,508 to €188,021
- Short-term financial debts +€53,879
up €53,879 (+1,098%), from €4,907 to €58,786
- Accrued charges and deferred income -€28,529
no longer reported in 2024 (was €28,529)
- Other debts +€18,930
up €18,930 (+356%), from €5,310 to €24,240
- Tax, wage and social debts -€17,369
down €17,369 (-69.7%), from €24,904 to €7,535
of which Remuneration and social security: -€9,152
- Staff costs +€28,350
up €28,350 (+18.5%), from €153,411 to €181,762
- Gross operating margin +€6,180
up €6,180 (+3.1%), from €202,316 to €208,496
- Financial charges -€2,627
down €2,627 (-20.4%), from €12,857 to €10,230
- Other operating charges -€2,578
down €2,578 (-79.9%), from €3,227 to €649
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,288 | €387,251 | +€134,963 | +53.5% |
| Fixed assets | 21/28 | €34,455 | €34,395 | -€60 | -0.2% |
| Tangible fixed assets | 22/27 | €30,987 | €30,927 | -€60 | -0.2% |
| Plant, machinery and equipment | 23 | €18,119 | €20,474 | +€2,355 | +13.0% |
| Furniture and vehicles | 24 | €12,868 | €10,452 | -€2,415 | -18.8% |
| Financial fixed assets | 28 | €3,468 | €3,468 | = | 0.0% |
| Current assets | 29/58 | €217,833 | €352,856 | +€135,022 | +62.0% |
| Stocks and contracts in progress | 3 | - | €34,995 | +€34,995 | |
| Stocks | 30/36 | - | €34,995 | +€34,995 | |
| Amounts receivable within one year | 40/41 | €133,108 | €285,815 | +€152,707 | +115% |
| Trade receivables | 40 | €117,707 | €268,371 | +€150,664 | +128% |
| Other amounts receivable | 41 | €15,401 | €17,444 | +€2,043 | +13.3% |
| Cash at bank and in hand | 54/58 | €58,598 | €20,812 | -€37,787 | -64.5% |
| Deferred charges and accrued income | 490/1 | €26,127 | €11,234 | -€14,893 | -57.0% |
| Total equity and liabilities | 10/49 | €252,288 | €387,251 | +€134,963 | +53.5% |
| Equity | 10/15 | €117,081 | €100,702 | -€16,379 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,881 | €94,502 | -€16,379 | -14.8% |
| Distributable reserves | 133 | €110,881 | €94,502 | -€16,379 | -14.8% |
| Amounts payable | 17/49 | €135,207 | €286,549 | +€151,342 | +112% |
| Amounts payable after more than one year | 17 | €13,049 | €7,966 | -€5,082 | -38.9% |
| Financial debts | 170/4 | €13,049 | €7,966 | -€5,082 | -38.9% |
| Amounts payable within one year | 42/48 | €93,630 | €278,582 | +€184,953 | +198% |
| Financial debts | 43 | €4,907 | €58,786 | +€53,879 | +1,098% |
| Credit institutions | 430/8 | €4,907 | €58,786 | +€53,879 | +1,098% |
| Trade debts | 44 | €58,508 | €188,021 | +€129,513 | +221% |
| Suppliers | 440/4 | €58,508 | €188,021 | +€129,513 | +221% |
| Taxes, remuneration and social security | 45 | €24,904 | €7,535 | -€17,369 | -69.7% |
| Taxes | 450/3 | €15,753 | €7,535 | -€8,218 | -52.2% |
| Remuneration and social security | 454/9 | €9,152 | - | -€9,152 | |
| Other amounts payable | 47/48 | €5,310 | €24,240 | +€18,930 | +356% |
| Accrued charges and deferred income | 492/3 | €28,529 | - | -€28,529 | |
| Remuneration, social security and pensions | 62 | €153,411 | €181,762 | +€28,350 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,109 | €10,621 | -€488 | -4.4% |
| Other operating charges | 640/8 | €3,227 | €649 | -€2,578 | -79.9% |
| Gross operating margin | 9900 | €202,316 | €208,496 | +€6,180 | +3.1% |
| Operating profit (loss) | 9901 | €34,568 | €15,464 | -€19,104 | -55.3% |
| Financial income | 75/76B | €3,096 | €4,208 | +€1,113 | +35.9% |
| Recurring financial income | 75 | €3,096 | €4,208 | +€1,113 | +35.9% |
| Financial charges | 65/66B | €12,857 | €10,230 | -€2,627 | -20.4% |
| Recurring financial charges | 65 | €12,857 | €10,230 | -€2,627 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €24,806 | €9,442 | -€15,364 | -61.9% |
| Income taxes | 67/77 | €7,535 | €5,945 | -€1,590 | -21.1% |
| Profit (loss) for the period | 9904 | €17,271 | €3,497 | -€13,774 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,271 | €3,497 | -€13,774 | -79.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.