EB Construct: 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 Construct
Largest movements
- Receivables within one year -€9,893
down €9,893 (-20.7%), from €47,693 to €37,801
of which Trade receivables: -€12,596
- Tangible fixed assets -€3,153
down €3,153 (-40.7%), from €7,741 to €4,588
of which Plant, machinery and equipment: -€1,657
- Cash +€1,733
up €1,733 (+124.2%), from €1,395 to €3,128
mainly Receivables within one year (+€9,893) and Depreciation (+€3,153)
- Deferred charges and accrued income +€1,276
up €1,276 (+37.1%), from €3,435 to €4,710
- Trade debts -€7,326
down €7,326 (-46.9%), from €15,606 to €8,280
- Debts after one year -€1,947
down €1,947 (-100.0%), from €1,947 to €0
- Gross operating margin +€10,505
up €10,505, from -€7,142 to €3,364
- Financial income -€8,361
down €8,361 (-96.3%), from €8,684 to €322
- Financial charges -€324
down €324 (-53.5%), from €605 to €281
- Other operating charges +€173
up €173 (+33.6%), from €516 to €690
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 | €65,438 | €55,597 | -€9,841 | -15.0% |
| Fixed assets | 21/28 | €7,741 | €4,588 | -€3,153 | -40.7% |
| Tangible fixed assets | 22/27 | €7,741 | €4,588 | -€3,153 | -40.7% |
| Plant, machinery and equipment | 23 | €4,734 | €3,077 | -€1,657 | -35.0% |
| Furniture and vehicles | 24 | €2,796 | €1,511 | -€1,285 | -46.0% |
| Other tangible fixed assets | 26 | €211 | €0 | -€211 | -100.0% |
| Current assets | 29/58 | €57,697 | €51,009 | -€6,688 | -11.6% |
| Stocks and contracts in progress | 3 | €5,174 | €5,370 | +€196 | +3.8% |
| Stocks | 30/36 | €5,174 | €5,370 | +€196 | +3.8% |
| Amounts receivable within one year | 40/41 | €47,693 | €37,801 | -€9,893 | -20.7% |
| Trade receivables | 40 | €41,455 | €28,859 | -€12,596 | -30.4% |
| Other amounts receivable | 41 | €6,239 | €8,942 | +€2,703 | +43.3% |
| Cash at bank and in hand | 54/58 | €1,395 | €3,128 | +€1,733 | +124.2% |
| Deferred charges and accrued income | 490/1 | €3,435 | €4,710 | +€1,276 | +37.1% |
| Total equity and liabilities | 10/49 | €65,438 | €55,597 | -€9,841 | -15.0% |
| Equity | 10/15 | €45,808 | €45,370 | -€438 | -1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,472 | €34,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,612 | €32,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,064 | -€1,502 | -€438 | -41.1% |
| Amounts payable | 17/49 | €19,630 | €10,227 | -€9,403 | -47.9% |
| Amounts payable after more than one year | 17 | €1,947 | €0 | -€1,947 | -100.0% |
| Financial debts | 170/4 | €1,947 | €0 | -€1,947 | -100.0% |
| Amounts payable within one year | 42/48 | €17,683 | €10,227 | -€7,456 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €2,077 | €1,947 | -€130 | -6.3% |
| Trade debts | 44 | €15,606 | €8,280 | -€7,326 | -46.9% |
| Suppliers | 440/4 | €15,606 | €8,280 | -€7,326 | -46.9% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,153 | €3,153 | +€0 | 0.0% |
| Other operating charges | 640/8 | €516 | €690 | +€173 | +33.6% |
| Gross operating margin | 9900 | -€7,142 | €3,364 | +€10,505 | |
| Operating profit (loss) | 9901 | -€10,811 | -€479 | +€10,332 | +95.6% |
| Financial income | 75/76B | €8,684 | €322 | -€8,361 | -96.3% |
| Recurring financial income | 75 | €8,684 | €322 | -€8,361 | -96.3% |
| Financial charges | 65/66B | €605 | €281 | -€324 | -53.5% |
| Recurring financial charges | 65 | €605 | €281 | -€324 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,732 | -€438 | +€2,295 | +84.0% |
| Profit (loss) for the period | 9904 | -€2,732 | -€438 | +€2,295 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,732 | -€438 | +€2,295 | +84.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.