EAC 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.
EAC CONSTRUCT
Largest movements
- Receivables within one year -€43,113
down €43,113 (-30.3%), from €142,096 to €98,983
of which Other amounts receivable: -€63,277
- Tangible fixed assets -€1,667
down €1,667 (-35.6%), from €4,685 to €3,018
- Trade debts -€47,024
down €47,024 (-75.3%), from €62,490 to €15,466
- Profit (loss) carried forward +€10,006
up €10,006 (+16.2%), from €61,740 to €71,746
- Debts after one year -€5,335
down €5,335 (-44.1%), from €12,098 to €6,763
- Tax, wage and social debts -€3,362
down €3,362 (-26.5%), from €12,680 to €9,317
- Gross operating margin -€35,811
down €35,811 (-66.7%), from €53,684 to €17,873
- Financial charges -€23,821
down €23,821 (-92.7%), from €25,689 to €1,868
- Depreciation +€1,352
up €1,352 (+429.0%), from €315 to €1,667
- Taxes +€859
up €859 (+41.3%), from €2,076 to €2,935
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 | €149,508 | €103,792 | -€45,716 | -30.6% |
| Fixed assets | 21/28 | €4,685 | €3,018 | -€1,667 | -35.6% |
| Tangible fixed assets | 22/27 | €4,685 | €3,018 | -€1,667 | -35.6% |
| Plant, machinery and equipment | 23 | €4,685 | €3,018 | -€1,667 | -35.6% |
| Current assets | 29/58 | €144,823 | €100,774 | -€44,049 | -30.4% |
| Amounts receivable within one year | 40/41 | €142,096 | €98,983 | -€43,113 | -30.3% |
| Trade receivables | 40 | €4,242 | €24,405 | +€20,163 | +475.4% |
| Other amounts receivable | 41 | €137,855 | €74,578 | -€63,277 | -45.9% |
| Cash at bank and in hand | 54/58 | €2,727 | €1,791 | -€936 | -34.3% |
| Total equity and liabilities | 10/49 | €149,508 | €103,792 | -€45,716 | -30.6% |
| Equity | 10/15 | €62,240 | €72,246 | +€10,006 | +16.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,740 | €71,746 | +€10,006 | +16.2% |
| Amounts payable | 17/49 | €87,268 | €31,546 | -€55,722 | -63.9% |
| Amounts payable after more than one year | 17 | €12,098 | €6,763 | -€5,335 | -44.1% |
| Financial debts | 170/4 | €12,098 | €6,763 | -€5,335 | -44.1% |
| Amounts payable within one year | 42/48 | €75,170 | €24,783 | -€50,386 | -67.0% |
| Trade debts | 44 | €62,490 | €15,466 | -€47,024 | -75.3% |
| Suppliers | 440/4 | €62,490 | €15,466 | -€47,024 | -75.3% |
| Taxes, remuneration and social security | 45 | €12,680 | €9,317 | -€3,362 | -26.5% |
| Taxes | 450/3 | €12,680 | €9,317 | -€3,362 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €1,667 | +€1,352 | +429.0% |
| Other operating charges | 640/8 | €1,062 | €1,399 | +€337 | +31.7% |
| Non-recurring operating charges | 66A | €815 | - | -€815 | |
| Gross operating margin | 9900 | €53,684 | €17,873 | -€35,811 | -66.7% |
| Operating profit (loss) | 9901 | €51,492 | €14,808 | -€36,684 | -71.2% |
| Financial charges | 65/66B | €25,689 | €1,868 | -€23,821 | -92.7% |
| Recurring financial charges | 65 | €25,689 | €1,868 | -€23,821 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €25,804 | €12,941 | -€12,863 | -49.8% |
| Income taxes | 67/77 | €2,076 | €2,935 | +€859 | +41.3% |
| Profit (loss) for the period | 9904 | €23,727 | €10,006 | -€13,722 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,727 | €10,006 | -€13,722 | -57.8% |
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.