EL-B Bouw: 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.
EL-B Bouw
Largest movements
- Receivables within one year +€18,976
up €18,976 (+115%), from €16,442 to €35,418
of which Trade receivables: +€23,198
- Cash -€9,287
down €9,287 (-46.8%), from €19,848 to €10,561
mainly Receivables within one year (-€18,976) and Tax, wage and social debts (-€9,529)
- Tangible fixed assets -€4,202
down €4,202 (-67.7%), from €6,210 to €2,007
of which Furniture and vehicles: -€2,333
- Deferred charges and accrued income -€1,171
no longer reported in 2024 (was €1,171)
- Tax, wage and social debts -€9,529
down €9,529 (-56.7%), from €16,813 to €7,285
of which Remuneration and social security: -€14,252
- Profit (loss) carried forward +€7,378
up €7,378 (+86.9%), from €8,486 to €15,863
- Other debts +€5,161
up €5,161 (+187%), from €2,753 to €7,913
- Trade debts +€1,306
up €1,306 (+14.3%), from €9,159 to €10,465
- Turnover +€45,427
up €45,427 (+52.6%), from €86,393 to €131,821
- Gross operating margin +€12,562
up €12,562 (+29.4%), from €42,718 to €55,280
- Purchases and services +€11,605
up €11,605 (+26.6%), from €43,675 to €55,280
- Other operating charges +€2,015
up €2,015 (+148%), from €1,359 to €3,374
- Taxes +€1,748
up €1,748 (+1,221%), from €143 to €1,891
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.
Derived cash bridge
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 | €44,211 | €48,526 | +€4,316 | +9.8% |
| Fixed assets | 21/28 | €6,750 | €2,547 | -€4,202 | -62.3% |
| Tangible fixed assets | 22/27 | €6,210 | €2,007 | -€4,202 | -67.7% |
| Plant, machinery and equipment | 23 | €1,869 | - | -€1,869 | |
| Furniture and vehicles | 24 | €4,341 | €2,007 | -€2,333 | -53.8% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €37,461 | €45,979 | +€8,518 | +22.7% |
| Amounts receivable within one year | 40/41 | €16,442 | €35,418 | +€18,976 | +115% |
| Trade receivables | 40 | €8,300 | €31,498 | +€23,198 | +279% |
| Other amounts receivable | 41 | €8,142 | €3,920 | -€4,222 | -51.9% |
| Cash at bank and in hand | 54/58 | €19,848 | €10,561 | -€9,287 | -46.8% |
| Deferred charges and accrued income | 490/1 | €1,171 | - | -€1,171 | |
| Total equity and liabilities | 10/49 | €44,211 | €48,526 | +€4,316 | +9.8% |
| Equity | 10/15 | €15,486 | €22,863 | +€7,378 | +47.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,486 | €15,863 | +€7,378 | +86.9% |
| Amounts payable | 17/49 | €28,725 | €25,663 | -€3,062 | -10.7% |
| Amounts payable within one year | 42/48 | €28,725 | €25,663 | -€3,062 | -10.7% |
| Trade debts | 44 | €9,159 | €10,465 | +€1,306 | +14.3% |
| Suppliers | 440/4 | €9,159 | €10,465 | +€1,306 | +14.3% |
| Taxes, remuneration and social security | 45 | €16,813 | €7,285 | -€9,529 | -56.7% |
| Taxes | 450/3 | - | €4,723 | +€4,723 | |
| Remuneration and social security | 454/9 | €16,813 | €2,561 | -€14,252 | -84.8% |
| Other amounts payable | 47/48 | €2,753 | €7,913 | +€5,161 | +187% |
| Turnover | 70 | €86,393 | €131,821 | +€45,427 | +52.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,675 | €55,280 | +€11,605 | +26.6% |
| Remuneration, social security and pensions | 62 | €38,400 | €38,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,592 | €4,202 | -€390 | -8.5% |
| Other operating charges | 640/8 | €1,359 | €3,374 | +€2,015 | +148% |
| Gross operating margin | 9900 | €42,718 | €55,280 | +€12,562 | +29.4% |
| Operating profit (loss) | 9901 | -€1,633 | €9,303 | +€10,937 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €163 | €35 | -€128 | -78.5% |
| Recurring financial charges | 65 | €163 | €35 | -€128 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,789 | €9,268 | +€11,057 | |
| Income taxes | 67/77 | €143 | €1,891 | +€1,748 | +1,221% |
| Profit (loss) for the period | 9904 | -€1,932 | €7,378 | +€9,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,932 | €7,378 | +€9,310 |
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 28 October 2026 via checked.be.