EKE 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.
EKE CONSTRUCT
Largest movements
- Receivables within one year +€17,095
up €17,095 (+17.4%), from €98,363 to €115,458
of which Trade receivables: +€10,528
- Cash +€4,487
up €4,487 (+252.9%), from €1,774 to €6,261
mainly Trade debts (+€22,922) and Current portion of long-term debt (+€6,511)
- Tangible fixed assets +€1,835
up €1,835 (+515.3%), from €356 to €2,191
- Deferred charges and accrued income -€1,492
no longer reported in 2024 (was €1,492)
- Trade debts +€22,922
up €22,922 (+76.0%), from €30,173 to €53,095
- Debts after one year -€6,511
down €6,511 (-100.0%), from €6,511 to €0
- Current portion of long-term debt +€6,511
up €6,511 (+290.0%), from €2,246 to €8,757
- Tax, wage and social debts -€3,145
down €3,145 (-17.5%), from €17,970 to €14,825
- Profit (loss) carried forward +€2,892
up €2,892 (+26.2%), from -€11,038 to -€8,146
- Gross operating margin -€11,853
down €11,853 (-30.5%), from €38,910 to €27,057
- Financial charges +€1,487
up €1,487 (+145.2%), from €1,024 to €2,512
- Taxes -€868
down €868 (-46.1%), from €1,881 to €1,013
- Other operating charges +€586
up €586 (+118.3%), from €495 to €1,081
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 | €101,985 | €123,935 | +€21,950 | +21.5% |
| Fixed assets | 21/28 | €356 | €2,216 | +€1,860 | +522.3% |
| Tangible fixed assets | 22/27 | €356 | €2,191 | +€1,835 | +515.3% |
| Furniture and vehicles | 24 | €356 | €2,191 | +€1,835 | +515.3% |
| Financial fixed assets | 28 | - | €25 | +€25 | |
| Current assets | 29/58 | €101,629 | €121,719 | +€20,090 | +19.8% |
| Amounts receivable within one year | 40/41 | €98,363 | €115,458 | +€17,095 | +17.4% |
| Trade receivables | 40 | €67,769 | €78,297 | +€10,528 | +15.5% |
| Other amounts receivable | 41 | €30,594 | €37,161 | +€6,567 | +21.5% |
| Cash at bank and in hand | 54/58 | €1,774 | €6,261 | +€4,487 | +252.9% |
| Deferred charges and accrued income | 490/1 | €1,492 | - | -€1,492 | |
| Total equity and liabilities | 10/49 | €101,985 | €123,935 | +€21,950 | +21.5% |
| Equity | 10/15 | €39,485 | €42,377 | +€2,892 | +7.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €40,523 | €40,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,523 | €1,523 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,523 | €1,523 | = | 0.0% |
| Distributable reserves | 133 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,038 | -€8,146 | +€2,892 | +26.2% |
| Amounts payable | 17/49 | €62,500 | €81,558 | +€19,058 | +30.5% |
| Amounts payable after more than one year | 17 | €6,511 | €0 | -€6,511 | -100.0% |
| Financial debts | 170/4 | €6,511 | €0 | -€6,511 | -100.0% |
| Amounts payable within one year | 42/48 | €55,989 | €81,171 | +€25,182 | +45.0% |
| Current portion of amounts payable after more than one year | 42 | €2,246 | €8,757 | +€6,511 | +290.0% |
| Trade debts | 44 | €30,173 | €53,095 | +€22,922 | +76.0% |
| Suppliers | 440/4 | €30,173 | €53,095 | +€22,922 | +76.0% |
| Advances received on contracts in progress | 46 | €5,600 | €4,494 | -€1,106 | -19.7% |
| Taxes, remuneration and social security | 45 | €17,970 | €14,825 | -€3,145 | -17.5% |
| Taxes | 450/3 | €17,970 | €14,825 | -€3,145 | -17.5% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €403 | +€27 | +7.1% |
| Other operating charges | 640/8 | €495 | €1,081 | +€586 | +118.3% |
| Non-recurring operating charges | 66A | €25,763 | €19,163 | -€6,600 | -25.6% |
| Gross operating margin | 9900 | €38,910 | €27,057 | -€11,853 | -30.5% |
| Operating profit (loss) | 9901 | €12,276 | €6,410 | -€5,865 | -47.8% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,024 | €2,512 | +€1,487 | +145.2% |
| Recurring financial charges | 65 | €1,024 | €2,512 | +€1,487 | +145.2% |
| Profit (loss) for the period before taxes | 9903 | €11,251 | €3,906 | -€7,346 | -65.3% |
| Income taxes | 67/77 | €1,881 | €1,013 | -€868 | -46.1% |
| Profit (loss) for the period | 9904 | €9,371 | €2,892 | -€6,478 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,371 | €2,892 | -€6,478 | -69.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.