ELISEICOSTICA 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.
ELISEICOSTICA CONSTRUCT
Largest movements
- Receivables within one year -€1,475
down €1,475 (-3.0%), from €48,769 to €47,294
of which Trade receivables: -€7,165
- Trade debts -€3,997
down €3,997 (-49.9%), from €8,007 to €4,011
- Contributions +€2,924
up €2,924 (+458%), from €639 to €3,563
- Tax, wage and social debts -€1,232
down €1,232 (-14.9%), from €8,248 to €7,016
- Profit (loss) carried forward +€624
up €624 (+1.9%), from €32,082 to €32,705
- Purchases and services +€14,506
up €14,506 (+52.8%), from €27,470 to €41,976
- Gross operating margin -€11,422
down €11,422, from €11,144 to -€278
- Turnover +€3,084
up €3,084 (+8.3%), from €37,014 to €40,098
- Taxes -€2,771
down €2,771 (-77.4%), from €3,580 to €809
- Depreciation -€1,162
down €1,162 (-85.0%), from €1,367 to €205
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 | €48,976 | €47,295 | -€1,681 | -3.4% |
| Fixed assets | 21/28 | €205 | - | -€205 | |
| Tangible fixed assets | 22/27 | €205 | - | -€205 | |
| Furniture and vehicles | 24 | €205 | - | -€205 | |
| Current assets | 29/58 | €48,771 | €47,295 | -€1,475 | -3.0% |
| Amounts receivable within one year | 40/41 | €48,769 | €47,294 | -€1,475 | -3.0% |
| Trade receivables | 40 | €7,482 | €318 | -€7,165 | -95.8% |
| Other amounts receivable | 41 | €41,287 | €46,976 | +€5,689 | +13.8% |
| Cash at bank and in hand | 54/58 | €1 | €1 | -€0 | -0.8% |
| Total equity and liabilities | 10/49 | €48,976 | €47,295 | -€1,681 | -3.4% |
| Equity | 10/15 | €32,721 | €36,268 | +€3,548 | +10.8% |
| Contributions | 10/11 | €639 | €3,563 | +€2,924 | +458% |
| Profit (loss) carried forward | 14 | €32,082 | €32,705 | +€624 | +1.9% |
| Amounts payable | 17/49 | €16,255 | €11,027 | -€5,228 | -32.2% |
| Amounts payable within one year | 42/48 | €16,255 | €11,027 | -€5,228 | -32.2% |
| Trade debts | 44 | €8,007 | €4,011 | -€3,997 | -49.9% |
| Suppliers | 440/4 | €8,007 | €4,011 | -€3,997 | -49.9% |
| Taxes, remuneration and social security | 45 | €8,248 | €7,016 | -€1,232 | -14.9% |
| Taxes | 450/3 | €8,248 | €7,016 | -€1,232 | -14.9% |
| Turnover | 70 | €37,014 | €40,098 | +€3,084 | +8.3% |
| Non-recurring operating income | 76A | €1,600 | €1,600 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,470 | €41,976 | +€14,506 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,367 | €205 | -€1,162 | -85.0% |
| Gross operating margin | 9900 | €11,144 | -€278 | -€11,422 | |
| Operating profit (loss) | 9901 | €9,777 | -€483 | -€10,260 | |
| Financial income | 75/76B | €1,997 | €2,326 | +€329 | +16.5% |
| Recurring financial income | 75 | €1,997 | €2,326 | +€329 | +16.5% |
| Financial charges | 65/66B | €303 | €410 | +€107 | +35.3% |
| Recurring financial charges | 65 | €303 | €410 | +€107 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €11,471 | €1,433 | -€10,038 | -87.5% |
| Income taxes | 67/77 | €3,580 | €809 | -€2,771 | -77.4% |
| Profit (loss) for the period | 9904 | €7,891 | €624 | -€7,267 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,891 | €624 | -€7,267 | -92.1% |
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 20 October 2026 via checked.be.