E&N CONSTRUCTIE: 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&N CONSTRUCTIE
Largest movements
- Receivables within one year -€3,076
down €3,076 (-24.6%), from €12,526 to €9,450
of which Trade receivables: -€2,784
- Deferred charges and accrued income +€923
new in 2025: €923
- Cash +€488
up €488 (+30.6%), from €1,596 to €2,085
mainly Tax, wage and social debts (+€4,221) and Receivables within one year (+€3,076)
- Profit (loss) carried forward -€8,472
down €8,472 (-214%), from -€3,952 to -€12,425
- Tax, wage and social debts +€4,221
up €4,221 (+144%), from €2,926 to €7,147
of which Remuneration and social security: +€4,000
- Other debts +€1,339
up €1,339 (+37.9%), from €3,534 to €4,872
- Trade debts +€1,153
up €1,153 (+14.0%), from €8,211 to €9,364
- Gross operating margin -€16,709
down €16,709, from €8,860 to -€7,849
- Other operating charges +€402
up €402 (+319%), from €126 to €527
- Depreciation -€133
down €133 (-58.3%), from €229 to €95
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 | €14,218 | €12,458 | -€1,760 | -12.4% |
| Fixed assets | 21/28 | €95 | €0 | -€95 | -100% |
| Tangible fixed assets | 22/27 | €95 | €0 | -€95 | -100% |
| Plant, machinery and equipment | 23 | €95 | €0 | -€95 | -100% |
| Current assets | 29/58 | €14,122 | €12,458 | -€1,665 | -11.8% |
| Amounts receivable within one year | 40/41 | €12,526 | €9,450 | -€3,076 | -24.6% |
| Trade receivables | 40 | €10,216 | €7,432 | -€2,784 | -27.3% |
| Other amounts receivable | 41 | €2,310 | €2,018 | -€292 | -12.7% |
| Cash at bank and in hand | 54/58 | €1,596 | €2,085 | +€488 | +30.6% |
| Deferred charges and accrued income | 490/1 | - | €923 | +€923 | |
| Total equity and liabilities | 10/49 | €14,218 | €12,458 | -€1,760 | -12.4% |
| Equity | 10/15 | -€452 | -€8,925 | -€8,472 | -1,873% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,952 | -€12,425 | -€8,472 | -214% |
| Amounts payable | 17/49 | €14,670 | €21,383 | +€6,713 | +45.8% |
| Amounts payable within one year | 42/48 | €14,670 | €21,383 | +€6,713 | +45.8% |
| Trade debts | 44 | €8,211 | €9,364 | +€1,153 | +14.0% |
| Suppliers | 440/4 | €8,211 | €9,364 | +€1,153 | +14.0% |
| Taxes, remuneration and social security | 45 | €2,926 | €7,147 | +€4,221 | +144% |
| Taxes | 450/3 | - | €221 | +€221 | |
| Remuneration and social security | 454/9 | €2,926 | €6,926 | +€4,000 | +137% |
| Other amounts payable | 47/48 | €3,534 | €4,872 | +€1,339 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €95 | -€133 | -58.3% |
| Other operating charges | 640/8 | €126 | €527 | +€402 | +319% |
| Gross operating margin | 9900 | €8,860 | -€7,849 | -€16,709 | |
| Operating profit (loss) | 9901 | €8,506 | -€8,472 | -€16,977 | |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €50 | €40 | -€9 | -18.9% |
| Recurring financial charges | 65 | €50 | €40 | -€9 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €8,456 | -€8,472 | -€16,928 | |
| Profit (loss) for the period | 9904 | €8,456 | -€8,472 | -€16,928 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,456 | -€8,472 | -€16,928 |
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 16 October 2026 via checked.be.