EA CONSTRUCTION: 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.
EA CONSTRUCTION
Largest movements
- Stocks and contracts +€410,818
new in 2025: €410,818
- Tangible fixed assets -€49,091
down €49,091 (-4.8%), from €1.0m to €974,282
of which Land and buildings: -€36,518
- Deferred charges and accrued income +€44,992
up €44,992 (+260.5%), from €17,270 to €62,262
- Other debts +€446,738
up €446,738 (+178.9%), from €249,689 to €696,427
- Debts after one year -€30,842
down €30,842 (-9.2%), from €333,601 to €302,760
of which Financial debts: -€30,842
- Profit (loss) carried forward -€15,907
down €15,907 (-6.1%), from -€261,116 to -€277,024
- Gross operating margin +€13,190
up €13,190 (+32.9%), from €40,127 to €53,318
- Other operating charges +€10,237
up €10,237 (+323.7%), from €3,162 to €13,400
- Depreciation +€2,070
up €2,070 (+4.6%), from €44,521 to €46,591
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 | €1,051,791 | €1,461,810 | +€410,020 | +39.0% |
| Fixed assets | 21/28 | €1,023,373 | €974,782 | -€48,591 | -4.7% |
| Tangible fixed assets | 22/27 | €1,023,373 | €974,282 | -€49,091 | -4.8% |
| Land and buildings | 22 | €971,779 | €935,261 | -€36,518 | -3.8% |
| Plant, machinery and equipment | 23 | €9,199 | €7,973 | -€1,226 | -13.3% |
| Furniture and vehicles | 24 | €42,396 | €31,048 | -€11,348 | -26.8% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €28,417 | €487,028 | +€458,611 | +1613.8% |
| Stocks and contracts in progress | 3 | - | €410,818 | +€410,818 | |
| Stocks | 30/36 | - | €410,818 | +€410,818 | |
| Amounts receivable within one year | 40/41 | €11,135 | €11,194 | +€59 | +0.5% |
| Other amounts receivable | 41 | €11,135 | €11,194 | +€59 | +0.5% |
| Cash at bank and in hand | 54/58 | €13 | €2,754 | +€2,742 | +21502.3% |
| Deferred charges and accrued income | 490/1 | €17,270 | €62,262 | +€44,992 | +260.5% |
| Total equity and liabilities | 10/49 | €1,051,791 | €1,461,810 | +€410,020 | +39.0% |
| Equity | 10/15 | €412,284 | €390,676 | -€21,607 | -5.2% |
| Contributions | 10/11 | €506,200 | €506,200 | = | 0.0% |
| Revaluation surpluses | 12 | €167,200 | €161,500 | -€5,700 | -3.4% |
| Profit (loss) carried forward | 14 | -€261,116 | -€277,024 | -€15,907 | -6.1% |
| Amounts payable | 17/49 | €639,507 | €1,071,134 | +€431,627 | +67.5% |
| Amounts payable after more than one year | 17 | €333,601 | €302,760 | -€30,842 | -9.2% |
| Financial debts | 170/4 | €321,601 | €290,760 | -€30,842 | -9.6% |
| Other amounts payable | 178/9 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €304,429 | €766,544 | +€462,116 | +151.8% |
| Current portion of amounts payable after more than one year | 42 | €31,801 | €32,966 | +€1,165 | +3.7% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €22,412 | €34,721 | +€12,309 | +54.9% |
| Suppliers | 440/4 | €22,412 | €34,721 | +€12,309 | +54.9% |
| Taxes, remuneration and social security | 45 | €524 | €2,430 | +€1,907 | +364.2% |
| Taxes | 450/3 | €524 | €2,430 | +€1,907 | +364.2% |
| Other amounts payable | 47/48 | €249,689 | €696,427 | +€446,738 | +178.9% |
| Accrued charges and deferred income | 492/3 | €1,477 | €1,830 | +€353 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,521 | €46,591 | +€2,070 | +4.6% |
| Other operating charges | 640/8 | €3,162 | €13,400 | +€10,237 | +323.7% |
| Gross operating margin | 9900 | €40,127 | €53,318 | +€13,190 | +32.9% |
| Operating profit (loss) | 9901 | -€7,556 | -€6,673 | +€883 | +11.7% |
| Financial charges | 65/66B | €14,642 | €14,664 | +€22 | +0.1% |
| Recurring financial charges | 65 | €14,642 | €14,664 | +€22 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,198 | -€21,337 | +€861 | +3.9% |
| Income taxes | 67/77 | €266 | €271 | +€4 | +1.7% |
| Profit (loss) for the period | 9904 | -€22,464 | -€21,607 | +€857 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,464 | -€21,607 | +€857 | +3.8% |
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 1 October 2026 via checked.be.