EBV 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.
EBV CONSTRUCT
Largest movements
- Receivables within one year +€6,397
up €6,397 (+9.3%), from €69,052 to €75,449
of which Trade receivables: +€8,397
- Cash -€6,033
down €6,033 (-42.9%), from €14,079 to €8,046
mainly Trade debts (-€9,893) and Receivables within one year (-€6,397)
- Financial fixed assets +€1,082
new in 2024: €1,082
- Tangible fixed assets -€908
down €908 (-97.1%), from €935 to €28
- Trade debts -€9,893
down €9,893 (-59.9%), from €16,528 to €6,634
- Profit (loss) carried forward +€5,432
up €5,432 (+12.8%), from €42,578 to €48,010
- Other debts +€3,543
up €3,543 (+20.9%), from €16,922 to €20,465
- Tax, wage and social debts +€1,458
up €1,458 (+24.1%), from €6,038 to €7,496
- Purchases and services +€63,021
up €63,021 (+26.5%), from €237,435 to €300,456
- Turnover +€41,285
up €41,285 (+15.3%), from €269,219 to €310,504
- Gross operating margin -€21,736
down €21,736 (-68.4%), from €31,784 to €10,048
- Taxes -€3,520
down €3,520 (-58.3%), from €6,038 to €2,518
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,066 | €84,605 | +€539 | +0.6% |
| Fixed assets | 21/28 | €935 | €1,110 | +€175 | +18.7% |
| Tangible fixed assets | 22/27 | €935 | €28 | -€908 | -97.1% |
| Furniture and vehicles | 24 | €935 | €28 | -€908 | -97.1% |
| Financial fixed assets | 28 | - | €1,082 | +€1,082 | |
| Current assets | 29/58 | €83,131 | €83,495 | +€364 | +0.4% |
| Amounts receivable within one year | 40/41 | €69,052 | €75,449 | +€6,397 | +9.3% |
| Trade receivables | 40 | €62,217 | €70,614 | +€8,397 | +13.5% |
| Other amounts receivable | 41 | €6,835 | €4,835 | -€2,000 | -29.3% |
| Cash at bank and in hand | 54/58 | €14,079 | €8,046 | -€6,033 | -42.9% |
| Total equity and liabilities | 10/49 | €84,066 | €84,605 | +€539 | +0.6% |
| Equity | 10/15 | €44,578 | €50,010 | +€5,432 | +12.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,578 | €48,010 | +€5,432 | +12.8% |
| Amounts payable | 17/49 | €39,488 | €34,595 | -€4,893 | -12.4% |
| Amounts payable within one year | 42/48 | €39,488 | €34,595 | -€4,893 | -12.4% |
| Trade debts | 44 | €16,528 | €6,634 | -€9,893 | -59.9% |
| Suppliers | 440/4 | €16,528 | €6,634 | -€9,893 | -59.9% |
| Taxes, remuneration and social security | 45 | €6,038 | €7,496 | +€1,458 | +24.1% |
| Taxes | 450/3 | €6,038 | €7,496 | +€1,458 | +24.1% |
| Other amounts payable | 47/48 | €16,922 | €20,465 | +€3,543 | +20.9% |
| Turnover | 70 | €269,219 | €310,504 | +€41,285 | +15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €237,435 | €300,456 | +€63,021 | +26.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €908 | €908 | = | 0.0% |
| Other operating charges | 640/8 | €1,478 | €1,102 | -€376 | -25.5% |
| Gross operating margin | 9900 | €31,784 | €10,048 | -€21,736 | -68.4% |
| Operating profit (loss) | 9901 | €29,398 | €8,039 | -€21,360 | -72.7% |
| Financial income | 75/76B | €252 | - | -€252 | |
| Recurring financial income | 75 | €252 | - | -€252 | |
| Financial charges | 65/66B | €1,979 | €89 | -€1,889 | -95.5% |
| Recurring financial charges | 65 | €1,979 | €89 | -€1,889 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | €27,672 | €7,950 | -€19,722 | -71.3% |
| Income taxes | 67/77 | €6,038 | €2,518 | -€3,520 | -58.3% |
| Profit (loss) for the period | 9904 | €21,634 | €5,432 | -€16,202 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,634 | €5,432 | -€16,202 | -74.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.