ECOSIA BUILD: 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.
ECOSIA BUILD
Largest movements
- Deferred charges and accrued income +€34,227
up €34,227 (+399%), from €8,579 to €42,806
- Receivables within one year -€31,009
down €31,009 (-21.0%), from €147,435 to €116,426
of which Trade receivables: -€46,812
- Cash +€18,177
up €18,177 (+252%), from €7,204 to €25,381
mainly Depreciation (+€38,967) and Receivables within one year (+€31,009)
- Tangible fixed assets -€15,020
down €15,020 (-2.3%), from €640,157 to €625,136
of which Land and buildings: -€22,422
- Trade debts +€24,494
up €24,494 (+29.6%), from €82,811 to €107,305
- Debts after one year -€15,571
down €15,571 (-2.6%), from €599,142 to €583,572
- Turnover -€154,543
down €154,543 (-16.6%), from €932,148 to €777,604
- Purchases and services -€125,820
down €125,820 (-14.9%), from €843,047 to €717,227
- Gross operating margin -€28,724
down €28,724 (-32.2%), from €89,101 to €60,377
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.
Derived cash bridge
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 | €803,374 | €809,749 | +€6,375 | +0.8% |
| Fixed assets | 21/28 | €640,157 | €625,136 | -€15,020 | -2.3% |
| Tangible fixed assets | 22/27 | €640,157 | €625,136 | -€15,020 | -2.3% |
| Land and buildings | 22 | €609,772 | €587,350 | -€22,422 | -3.7% |
| Furniture and vehicles | 24 | €26,713 | €15,300 | -€11,414 | -42.7% |
| Other tangible fixed assets | 26 | €3,672 | €22,487 | +€18,815 | +512% |
| Current assets | 29/58 | €163,217 | €184,612 | +€21,395 | +13.1% |
| Amounts receivable within one year | 40/41 | €147,435 | €116,426 | -€31,009 | -21.0% |
| Trade receivables | 40 | €147,435 | €100,623 | -€46,812 | -31.8% |
| Other amounts receivable | 41 | - | €15,803 | +€15,803 | |
| Cash at bank and in hand | 54/58 | €7,204 | €25,381 | +€18,177 | +252% |
| Deferred charges and accrued income | 490/1 | €8,579 | €42,806 | +€34,227 | +399% |
| Total equity and liabilities | 10/49 | €803,374 | €809,749 | +€6,375 | +0.8% |
| Equity | 10/15 | €97,033 | €102,107 | +€5,074 | +5.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,967 | €2,107 | +€5,074 | |
| Amounts payable | 17/49 | €706,341 | €707,641 | +€1,300 | +0.2% |
| Amounts payable after more than one year | 17 | €599,142 | €583,572 | -€15,571 | -2.6% |
| Financial debts | 170/4 | €599,142 | €583,572 | -€15,571 | -2.6% |
| Amounts payable within one year | 42/48 | €99,731 | €123,793 | +€24,062 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €14,886 | €15,487 | +€601 | +4.0% |
| Trade debts | 44 | €82,811 | €107,305 | +€24,494 | +29.6% |
| Suppliers | 440/4 | €82,811 | €107,305 | +€24,494 | +29.6% |
| Taxes, remuneration and social security | 45 | €140 | €1,000 | +€860 | +614% |
| Taxes | 450/3 | €140 | €1,000 | +€860 | +614% |
| Other amounts payable | 47/48 | €1,893 | - | -€1,893 | |
| Accrued charges and deferred income | 492/3 | €7,468 | €277 | -€7,191 | -96.3% |
| Turnover | 70 | €932,148 | €777,604 | -€154,543 | -16.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €843,047 | €717,227 | -€125,820 | -14.9% |
| Remuneration, social security and pensions | 62 | €912 | €870 | -€42 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,606 | €38,967 | +€4,361 | +12.6% |
| Other operating charges | 640/8 | €1,781 | €2,606 | +€826 | +46.4% |
| Non-recurring operating charges | 66A | €3,608 | €749 | -€2,859 | -79.2% |
| Gross operating margin | 9900 | €89,101 | €60,377 | -€28,724 | -32.2% |
| Operating profit (loss) | 9901 | €48,194 | €17,185 | -€31,009 | -64.3% |
| Financial income | 75/76B | €92 | €239 | +€147 | +159% |
| Recurring financial income | 75 | €92 | €239 | +€147 | +159% |
| Financial charges | 65/66B | €14,802 | €15,607 | +€805 | +5.4% |
| Recurring financial charges | 65 | €14,802 | €15,607 | +€805 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €33,484 | €1,817 | -€31,667 | -94.6% |
| Income taxes | 67/77 | €6,000 | -€3,257 | -€9,257 | |
| Profit (loss) for the period | 9904 | €27,484 | €5,074 | -€22,410 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,484 | €5,074 | -€22,410 | -81.5% |
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 25 October 2026 via checked.be.