EB BAK 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.
EB BAK CONSTRUCTION
Largest movements
- Receivables within one year +€30,302
up €30,302 (+31.2%), from €97,080 to €127,382
of which Other amounts receivable: +€17,227
- Tangible fixed assets -€10,618
down €10,618 (-51.5%), from €20,607 to €9,989
of which Plant, machinery and equipment: -€7,174
- Debts after one year +€35,152
new in 2025: €35,152
- Profit (loss) carried forward -€19,680
down €19,680 (-22.4%), from €87,667 to €67,988
- Tax, wage and social debts -€18,957
down €18,957 (-98.9%), from €19,171 to €214
- Trade debts +€10,533
up €10,533 (+134.1%), from €7,856 to €18,389
- Current portion of long-term debt +€8,636
new in 2025: €8,636
- Write-downs +€16,800
no longer reported in 2025 (was -€16,800)
- Financial charges +€5,227
up €5,227 (+2162.8%), from €242 to €5,468
- Taxes +€4,606
new in 2025: €4,606
- Gross operating margin -€4,156
down €4,156 (-87.2%), from €4,764 to €608
- Financial income +€2,514
up €2,514 (+102.7%), from €2,448 to €4,962
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 | €119,694 | €140,378 | +€20,684 | +17.3% |
| Fixed assets | 21/28 | €20,607 | €9,989 | -€10,618 | -51.5% |
| Tangible fixed assets | 22/27 | €20,607 | €9,989 | -€10,618 | -51.5% |
| Plant, machinery and equipment | 23 | €9,177 | €2,003 | -€7,174 | -78.2% |
| Furniture and vehicles | 24 | €11,430 | €7,987 | -€3,443 | -30.1% |
| Current assets | 29/58 | €99,087 | €130,388 | +€31,301 | +31.6% |
| Amounts receivable within one year | 40/41 | €97,080 | €127,382 | +€30,302 | +31.2% |
| Trade receivables | 40 | €11,008 | €24,083 | +€13,075 | +118.8% |
| Other amounts receivable | 41 | €86,072 | €103,299 | +€17,227 | +20.0% |
| Cash at bank and in hand | 54/58 | €1,932 | €2,360 | +€428 | +22.2% |
| Deferred charges and accrued income | 490/1 | €74 | €646 | +€571 | +768.3% |
| Total equity and liabilities | 10/49 | €119,694 | €140,378 | +€20,684 | +17.3% |
| Equity | 10/15 | €92,667 | €72,988 | -€19,680 | -21.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,667 | €67,988 | -€19,680 | -22.4% |
| Amounts payable | 17/49 | €27,026 | €67,390 | +€40,364 | +149.3% |
| Amounts payable after more than one year | 17 | - | €35,152 | +€35,152 | |
| Financial debts | 170/4 | - | €35,152 | +€35,152 | |
| Amounts payable within one year | 42/48 | €27,026 | €32,238 | +€5,212 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,636 | +€8,636 | |
| Trade debts | 44 | €7,856 | €18,389 | +€10,533 | +134.1% |
| Suppliers | 440/4 | €7,856 | €18,389 | +€10,533 | +134.1% |
| Taxes, remuneration and social security | 45 | €19,171 | €214 | -€18,957 | -98.9% |
| Taxes | 450/3 | €19,171 | €214 | -€18,957 | -98.9% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,536 | €11,791 | +€1,255 | +11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,800 | - | +€16,800 | |
| Other operating charges | 640/8 | €1,398 | €3,385 | +€1,987 | +142.1% |
| Gross operating margin | 9900 | €4,764 | €608 | -€4,156 | -87.2% |
| Operating profit (loss) | 9901 | €9,630 | -€14,568 | -€24,198 | |
| Financial income | 75/76B | €2,448 | €4,962 | +€2,514 | +102.7% |
| Recurring financial income | 75 | €2,448 | €4,962 | +€2,514 | +102.7% |
| Financial charges | 65/66B | €242 | €5,468 | +€5,227 | +2162.8% |
| Recurring financial charges | 65 | €242 | €5,468 | +€5,227 | +2162.8% |
| Profit (loss) for the period before taxes | 9903 | €11,836 | -€15,074 | -€26,911 | |
| Income taxes | 67/77 | - | €4,606 | +€4,606 | |
| Profit (loss) for the period | 9904 | €11,836 | -€19,680 | -€31,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,836 | -€19,680 | -€31,516 |
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 11 October 2026 via checked.be.