ELIBAT 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.
ELIBAT CONSTRUCT
Largest movements
- Receivables within one year -€4,929
down €4,929 (-27.8%), from €17,722 to €12,793
- Cash +€611
new in 2025: €611
mainly Receivables within one year (+€4,929) and Net result for the year (+€1,020)
- Short-term financial debts -€5,338
no longer reported in 2025 (was €5,338)
- Profit (loss) carried forward +€1,020
up €1,020 (+16.6%), from €6,151 to €7,171
- Gross operating margin -€5,006
down €5,006 (-82.7%), from €6,052 to €1,046
- Other operating charges -€394
no longer reported in 2025 (was €394)
- Financial charges +€136
up €136 (+30.1%), from €452 to €588
- Financial income -€82
down €82 (-12.7%), from €644 to €562
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 | €17,722 | €13,403 | -€4,318 | -24.4% |
| Current assets | 29/58 | €17,722 | €13,403 | -€4,318 | -24.4% |
| Amounts receivable within one year | 40/41 | €17,722 | €12,793 | -€4,929 | -27.8% |
| Other amounts receivable | 41 | €17,722 | €12,793 | -€4,929 | -27.8% |
| Cash at bank and in hand | 54/58 | - | €611 | +€611 | |
| Total equity and liabilities | 10/49 | €17,722 | €13,403 | -€4,318 | -24.4% |
| Equity | 10/15 | €7,884 | €8,903 | +€1,020 | +12.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,632 | €1,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,632 | €1,632 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,632 | €1,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,151 | €7,171 | +€1,020 | +16.6% |
| Amounts payable | 17/49 | €9,838 | €4,500 | -€5,338 | -54.3% |
| Amounts payable within one year | 42/48 | €9,838 | €4,500 | -€5,338 | -54.3% |
| Financial debts | 43 | €5,338 | - | -€5,338 | |
| Credit institutions | 430/8 | €5,338 | - | -€5,338 | |
| Other amounts payable | 47/48 | €4,500 | €4,500 | = | 0.0% |
| Other operating charges | 640/8 | €394 | - | -€394 | |
| Gross operating margin | 9900 | €6,052 | €1,046 | -€5,006 | -82.7% |
| Operating profit (loss) | 9901 | €5,658 | €1,046 | -€4,612 | -81.5% |
| Financial income | 75/76B | €644 | €562 | -€82 | -12.7% |
| Recurring financial income | 75 | €644 | €562 | -€82 | -12.7% |
| Financial charges | 65/66B | €452 | €588 | +€136 | +30.1% |
| Recurring financial charges | 65 | €452 | €588 | +€136 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €5,849 | €1,020 | -€4,830 | -82.6% |
| Profit (loss) for the period | 9904 | €5,849 | €1,020 | -€4,830 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,849 | €1,020 | -€4,830 | -82.6% |
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 19 October 2026 via checked.be.