EA RENOV & 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.
EA RENOV & CONSTRUCT
Largest movements
- Receivables within one year -€81,920
down €81,920 (-98.0%), from €83,610 to €1,690
of which Trade receivables: -€81,406
- Stocks and contracts +€8,500
up €8,500, from €0 to €8,500
- Tangible fixed assets +€7,163
up €7,163 (+116.9%), from €6,128 to €13,291
of which Furniture and vehicles: +€10,497
- Cash +€6,059
up €6,059 (+121.7%), from €4,980 to €11,039
mainly Receivables within one year (+€81,920) and Tax, wage and social debts (+€10,704)
- Deferred charges and accrued income +€4,275
new in 2025: €4,275
- Trade debts -€48,386
down €48,386 (-85.9%), from €56,317 to €7,932
- Other debts -€11,376
down €11,376 (-43.3%), from €26,251 to €14,875
- Tax, wage and social debts +€10,704
up €10,704 (+200.3%), from €5,343 to €16,047
of which Remuneration and social security: +€7,715
- Profit (loss) carried forward -€6,864
down €6,864 (-50.6%), from -€13,578 to -€20,442
- Gross operating margin +€99,802
up €99,802, from -€66,167 to €33,635
- Other operating charges +€20,173
up €20,173 (+276.8%), from €7,287 to €27,460
- Taxes +€2,545
up €2,545 (+55.0%), from €4,630 to €7,175
- Depreciation +€2,003
up €2,003 (+60.1%), from €3,333 to €5,337
- Financial charges +€1,217
up €1,217 (+238.4%), from €511 to €1,728
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 | €96,184 | €40,262 | -€55,922 | -58.1% |
| Fixed assets | 21/28 | €7,594 | €14,757 | +€7,163 | +94.3% |
| Tangible fixed assets | 22/27 | €6,128 | €13,291 | +€7,163 | +116.9% |
| Plant, machinery and equipment | 23 | €6,128 | €2,795 | -€3,333 | -54.4% |
| Furniture and vehicles | 24 | - | €10,497 | +€10,497 | |
| Financial fixed assets | 28 | €1,466 | €1,466 | = | 0.0% |
| Current assets | 29/58 | €88,590 | €25,504 | -€63,085 | -71.2% |
| Stocks and contracts in progress | 3 | €0 | €8,500 | +€8,500 | |
| Stocks | 30/36 | €0 | €8,500 | +€8,500 | |
| Amounts receivable within one year | 40/41 | €83,610 | €1,690 | -€81,920 | -98.0% |
| Trade receivables | 40 | €83,096 | €1,690 | -€81,406 | -98.0% |
| Other amounts receivable | 41 | €514 | €0 | -€514 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,980 | €11,039 | +€6,059 | +121.7% |
| Deferred charges and accrued income | 490/1 | - | €4,275 | +€4,275 | |
| Total equity and liabilities | 10/49 | €96,184 | €40,262 | -€55,922 | -58.1% |
| Equity | 10/15 | €8,272 | €1,408 | -€6,864 | -83.0% |
| Contributions | 10/11 | €21,850 | €21,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,578 | -€20,442 | -€6,864 | -50.6% |
| Amounts payable | 17/49 | €87,912 | €38,853 | -€49,058 | -55.8% |
| Amounts payable within one year | 42/48 | €87,912 | €38,853 | -€49,058 | -55.8% |
| Trade debts | 44 | €56,317 | €7,932 | -€48,386 | -85.9% |
| Suppliers | 440/4 | €56,317 | €7,932 | -€48,386 | -85.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,343 | €16,047 | +€10,704 | +200.3% |
| Taxes | 450/3 | €5,343 | €8,332 | +€2,989 | +55.9% |
| Remuneration and social security | 454/9 | - | €7,715 | +€7,715 | |
| Other amounts payable | 47/48 | €26,251 | €14,875 | -€11,376 | -43.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €5,337 | +€2,003 | +60.1% |
| Other operating charges | 640/8 | €7,287 | €27,460 | +€20,173 | +276.8% |
| Gross operating margin | 9900 | -€66,167 | €33,635 | +€99,802 | |
| Operating profit (loss) | 9901 | -€76,787 | €839 | +€77,625 | |
| Financial income | 75/76B | - | €1,200 | +€1,200 | |
| Recurring financial income | 75 | - | €1,200 | +€1,200 | |
| Non-recurring financial income | 76B | - | €1,200 | +€1,200 | |
| Financial charges | 65/66B | €511 | €1,728 | +€1,217 | +238.4% |
| Recurring financial charges | 65 | €511 | €1,728 | +€1,217 | +238.4% |
| Profit (loss) for the period before taxes | 9903 | -€77,297 | €311 | +€77,608 | |
| Income taxes | 67/77 | €4,630 | €7,175 | +€2,545 | +55.0% |
| Profit (loss) for the period | 9904 | -€81,928 | -€6,864 | +€75,064 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,928 | -€6,864 | +€75,064 | +91.6% |
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 6 October 2026 via checked.be.