E&J CONSTRUCT: what changed
Two fiscal 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&J CONSTRUCT
Largest movements
- Cash +€115,816
up €115,816 (+758.4%), from €15,271 to €131,086
mainly Net result for the year (+€98,629) and Other debts (+€78,471)
- Tangible fixed assets +€89,235
up €89,235 (+17.6%), from €506,748 to €595,983
- Receivables within one year -€17,951
down €17,951 (-76.9%), from €23,334 to €5,383
of which Trade receivables: -€13,750
- Reserves +€98,629
up €98,629 (+121.1%), from €81,453 to €180,082
- Other debts +€78,471
up €78,471 (+18.3%), from €428,900 to €507,371
- Accrued charges and deferred income +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Gross operating margin +€241,759
up €241,759 (+156.6%), from €154,385 to €396,143
- Taxes +€20,147
up €20,147 (+3876.1%), from €520 to €20,667
- Other operating charges +€7,170
up €7,170 (+605.3%), from €1,185 to €8,355
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €545,353 | €732,453 | +€187,100 | +34.3% |
| Fixed assets | 21/28 | €506,748 | €595,983 | +€89,235 | +17.6% |
| Tangible fixed assets | 22/27 | €506,748 | €595,983 | +€89,235 | +17.6% |
| Land and buildings | 22 | €506,748 | €595,983 | +€89,235 | +17.6% |
| Current assets | 29/58 | €38,605 | €136,470 | +€97,864 | +253.5% |
| Amounts receivable within one year | 40/41 | €23,334 | €5,383 | -€17,951 | -76.9% |
| Trade receivables | 40 | €18,750 | €5,000 | -€13,750 | -73.3% |
| Other amounts receivable | 41 | €4,584 | €383 | -€4,201 | -91.6% |
| Cash at bank and in hand | 54/58 | €15,271 | €131,086 | +€115,816 | +758.4% |
| Total equity and liabilities | 10/49 | €545,353 | €732,453 | +€187,100 | +34.3% |
| Equity | 10/15 | €101,453 | €200,082 | +€98,629 | +97.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €81,453 | €180,082 | +€98,629 | +121.1% |
| Distributable reserves | 133 | €81,453 | €180,082 | +€98,629 | +121.1% |
| Amounts payable | 17/49 | €443,900 | €532,371 | +€88,471 | +19.9% |
| Amounts payable within one year | 42/48 | €428,900 | €507,371 | +€78,471 | +18.3% |
| Other amounts payable | 47/48 | €428,900 | €507,371 | +€78,471 | +18.3% |
| Accrued charges and deferred income | 492/3 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Other operating charges | 640/8 | €1,185 | €8,355 | +€7,170 | +605.3% |
| Non-recurring operating charges | 66A | €99,227 | €268,344 | +€169,117 | +170.4% |
| Gross operating margin | 9900 | €154,385 | €396,143 | +€241,759 | +156.6% |
| Operating profit (loss) | 9901 | €53,973 | €119,445 | +€65,472 | +121.3% |
| Financial charges | 65/66B | €74 | €149 | +€75 | +101.4% |
| Recurring financial charges | 65 | €74 | €149 | +€75 | +101.4% |
| Profit (loss) for the period before taxes | 9903 | €53,899 | €119,296 | +€65,397 | +121.3% |
| Income taxes | 67/77 | €520 | €20,667 | +€20,147 | +3876.1% |
| Profit (loss) for the period | 9904 | €53,379 | €98,629 | +€45,249 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,379 | €98,629 | +€45,249 | +84.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.