E.M.B. Construction: 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.
E.M.B. Construction
Largest movements
- Tangible fixed assets -€9,879
down €9,879 (-30.7%), from €32,211 to €22,332
of which Furniture and vehicles: -€8,678
- Stocks and contracts +€6,362
up €6,362 (+23.7%), from €26,788 to €33,150
- Deferred charges and accrued income -€6,288
down €6,288 (-41.0%), from €15,348 to €9,061
- Financial fixed assets -€5,250
down €5,250 (-100%), from €5,250 to €0
- Intangible fixed assets -€2,579
down €2,579 (-43.1%), from €5,977 to €3,398
- Trade debts -€26,070
down €26,070 (-53.8%), from €48,426 to €22,356
- Reserves +€11,380
up €11,380 (+18.3%), from €62,261 to €73,641
- Other debts -€3,890
down €3,890 (-100%), from €3,890 to €0
- Tax, wage and social debts +€3,369
up €3,369 (+6.5%), from €52,060 to €55,429
of which Taxes: +€11,369
- Gross operating margin +€266,323
up €266,323, from -€240,103 to €26,220
- Staff costs -€59,698
down €59,698, from €59,544 to -€155
- Other operating charges -€12,954
down €12,954 (-73.6%), from €17,612 to €4,658
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,688 | €171,453 | -€16,235 | -8.7% |
| Fixed assets | 21/28 | €43,438 | €25,730 | -€17,708 | -40.8% |
| Intangible fixed assets | 21 | €5,977 | €3,398 | -€2,579 | -43.1% |
| Tangible fixed assets | 22/27 | €32,211 | €22,332 | -€9,879 | -30.7% |
| Furniture and vehicles | 24 | €10,219 | €1,541 | -€8,678 | -84.9% |
| Other tangible fixed assets | 26 | €21,992 | €20,790 | -€1,202 | -5.5% |
| Financial fixed assets | 28 | €5,250 | €0 | -€5,250 | -100% |
| Current assets | 29/58 | €144,250 | €145,723 | +€1,473 | +1.0% |
| Stocks and contracts in progress | 3 | €26,788 | €33,150 | +€6,362 | +23.7% |
| Stocks | 30/36 | €26,788 | €33,150 | +€6,362 | +23.7% |
| Amounts receivable within one year | 40/41 | €101,611 | €103,371 | +€1,761 | +1.7% |
| Trade receivables | 40 | €23,235 | €27,859 | +€4,624 | +19.9% |
| Other amounts receivable | 41 | €78,376 | €75,512 | -€2,863 | -3.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €503 | €141 | -€362 | -72.0% |
| Deferred charges and accrued income | 490/1 | €15,348 | €9,061 | -€6,288 | -41.0% |
| Total equity and liabilities | 10/49 | €187,688 | €171,453 | -€16,235 | -8.7% |
| Equity | 10/15 | €82,261 | €93,641 | +€11,380 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €62,261 | €73,641 | +€11,380 | +18.3% |
| Distributable reserves | 133 | €62,261 | €73,641 | +€11,380 | +18.3% |
| Amounts payable | 17/49 | €105,427 | €77,812 | -€27,615 | -26.2% |
| Amounts payable within one year | 42/48 | €105,427 | €77,812 | -€27,615 | -26.2% |
| Financial debts | 43 | €1,051 | €27 | -€1,024 | -97.4% |
| Credit institutions | 430/8 | €1,051 | €27 | -€1,024 | -97.4% |
| Trade debts | 44 | €48,426 | €22,356 | -€26,070 | -53.8% |
| Suppliers | 440/4 | €48,426 | €22,356 | -€26,070 | -53.8% |
| Taxes, remuneration and social security | 45 | €52,060 | €55,429 | +€3,369 | +6.5% |
| Taxes | 450/3 | €26,944 | €38,313 | +€11,369 | +42.2% |
| Remuneration and social security | 454/9 | €25,116 | €17,116 | -€8,000 | -31.9% |
| Other amounts payable | 47/48 | €3,890 | €0 | -€3,890 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €59,544 | -€155 | -€59,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,157 | €5,321 | -€1,836 | -25.7% |
| Other operating charges | 640/8 | €17,612 | €4,658 | -€12,954 | -73.6% |
| Gross operating margin | 9900 | -€240,103 | €26,220 | +€266,323 | |
| Operating profit (loss) | 9901 | -€324,416 | €16,396 | +€340,812 | |
| Financial income | 75/76B | €4,498 | €4,307 | -€190 | -4.2% |
| Recurring financial income | 75 | €4,498 | €4,307 | -€190 | -4.2% |
| Financial charges | 65/66B | €6,978 | €9,124 | +€2,146 | +30.8% |
| Recurring financial charges | 65 | €6,978 | €9,124 | +€2,146 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€326,896 | €11,579 | +€338,475 | |
| Income taxes | 67/77 | €215 | €199 | -€16 | -7.3% |
| Profit (loss) for the period | 9904 | -€327,111 | €11,380 | +€338,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€327,111 | €11,380 | +€338,491 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.