E & L 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 & L CONSTRUCT
Largest movements
- Cash -€600
down €600 (-6.9%), from €8,654 to €8,054
mainly Net result for the year (-€621)
- Profit (loss) carried forward -€621
down €621 (-4.6%), from -€13,586 to -€14,206
- Other operating charges -€357
down €357 (-43.6%), from €819 to €462
- Financial charges +€35
up €35 (+61.2%), from €58 to €93
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,654 | €8,054 | -€600 | -6.9% |
| Current assets | 29/58 | €8,654 | €8,054 | -€600 | -6.9% |
| Cash at bank and in hand | 54/58 | €8,654 | €8,054 | -€600 | -6.9% |
| Total equity and liabilities | 10/49 | €8,654 | €8,054 | -€600 | -6.9% |
| Equity | 10/15 | €6,414 | €5,794 | -€621 | -9.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,586 | -€14,206 | -€621 | -4.6% |
| Amounts payable | 17/49 | €2,240 | €2,260 | +€20 | +0.9% |
| Amounts payable within one year | 42/48 | €2,240 | €2,260 | +€20 | +0.9% |
| Trade debts | 44 | €1,752 | €1,773 | +€20 | +1.2% |
| Suppliers | 440/4 | €1,752 | €1,773 | +€20 | +1.2% |
| Other amounts payable | 47/48 | €488 | €488 | = | 0.0% |
| Other operating charges | 640/8 | €819 | €462 | -€357 | -43.6% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€882 | -€527 | +€355 | +40.2% |
| Financial charges | 65/66B | €58 | €93 | +€35 | +61.2% |
| Recurring financial charges | 65 | €58 | €93 | +€35 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | -€940 | -€621 | +€320 | +34.0% |
| Profit (loss) for the period | 9904 | -€940 | -€621 | +€320 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€940 | -€621 | +€320 | +34.0% |
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 29 September 2026 via checked.be.