ELOY CONSTRUCT: what changed
Two fiscal 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.
ELOY CONSTRUCT
Largest movements
- Financial fixed assets -€15.4m
down €15.4m (-58.4%), from €26.4m to €11.0m
- Cash +€1.9m
new in 2025: €1.9m
mainly Investment in fixed assets (net) (+€15.4m) and Other debts (+€555,106)
- Contributions -€7.6m
down €7.6m (-38.6%), from €19.7m to €12.1m
- Current portion of long-term debt -€4.8m
no longer reported in 2025 (was €4.8m)
- Profit (loss) carried forward -€894,693
down €894,693 (-90.2%), from €991,743 to €97,050
- Short-term financial debts -€771,407
no longer reported in 2025 (was €771,407)
- Other debts +€555,106
up €555,106 (+1236.5%), from €44,894 to €600,000
- Financial income -€995,391
down €995,391 (-99.5%), from €1.0m to €4,609
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.
Cash bridge derived
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 | €26,435,363 | €12,902,070 | -€13.5m | -51.2% |
| Fixed assets | 21/28 | €26,432,050 | €10,985,102 | -€15.4m | -58.4% |
| Financial fixed assets | 28 | €26,432,050 | €10,985,102 | -€15.4m | -58.4% |
| Affiliated companies | 280/1 | €26,432,050 | €10,985,102 | -€15.4m | -58.4% |
| Participating interests | 280 | €26,432,050 | €10,985,102 | -€15.4m | -58.4% |
| Current assets | 29/58 | €3,312 | €1,916,967 | +€1.9m | +57777.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,312 | - | -€3,312 | |
| Other amounts receivable | 41 | €3,312 | - | -€3,312 | |
| Cash at bank and in hand | 54/58 | - | €1,916,967 | +€1.9m | |
| Total equity and liabilities | 10/49 | €26,435,363 | €12,902,070 | -€13.5m | -51.2% |
| Equity | 10/15 | €20,790,735 | €12,301,848 | -€8.5m | -40.8% |
| Contributions | 10/11 | €19,748,000 | €12,118,930 | -€7.6m | -38.6% |
| Capital | 10 | €19,748,000 | €12,118,930 | -€7.6m | -38.6% |
| Issued capital | 100 | €19,748,000 | €12,118,930 | -€7.6m | -38.6% |
| Reserves | 13 | €50,992 | €85,868 | +€34,876 | +68.4% |
| Non-distributable reserves | 130/1 | €50,992 | €85,868 | +€34,876 | +68.4% |
| Legal reserve | 130 | €50,992 | €85,868 | +€34,876 | +68.4% |
| Profit (loss) carried forward | 14 | €991,743 | €97,050 | -€894,693 | -90.2% |
| Amounts payable | 17/49 | €5,644,627 | €600,222 | -€5.0m | -89.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Credit institutions | 173 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €5,644,581 | €600,175 | -€5.0m | -89.4% |
| Current portion of amounts payable after more than one year | 42 | €4,824,000 | - | -€4.8m | |
| Financial debts | 43 | €771,407 | - | -€771,407 | |
| Credit institutions | 430/8 | €771,407 | - | -€771,407 | |
| Trade debts | 44 | €968 | €175 | -€793 | -81.9% |
| Suppliers | 440/4 | €968 | €175 | -€793 | -81.9% |
| Taxes, remuneration and social security | 45 | €3,312 | - | -€3,312 | |
| Taxes | 450/3 | €3,312 | - | -€3,312 | |
| Other amounts payable | 47/48 | €44,894 | €600,000 | +€555,106 | +1236.5% |
| Accrued charges and deferred income | 492/3 | €46 | €46 | -€0 | -1.1% |
| Operating income | 70/76A | €73,065 | - | -€73,065 | |
| Non-recurring operating income | 76A | €73,065 | - | -€73,065 | |
| Operating charges | 60/66A | €8,822 | €20,668 | +€11,846 | +134.3% |
| Services and other goods | 61 | €5,740 | €15,693 | +€9,953 | +173.4% |
| Other operating charges | 640/8 | €3,082 | €4,975 | +€1,893 | +61.4% |
| Operating profit (loss) | 9901 | €64,242 | -€20,668 | -€84,910 | |
| Financial income | 75/76B | €1,000,000 | €4,609 | -€995,391 | -99.5% |
| Recurring financial income | 75 | €1,000,000 | €4,609 | -€995,391 | -99.5% |
| Income from financial fixed assets | 750 | €1,000,000 | - | -€1.0m | |
| Income from current assets | 751 | - | €4,609 | +€4,609 | |
| Financial charges | 65/66B | €278,355 | €82,093 | -€196,262 | -70.5% |
| Recurring financial charges | 65 | €278,355 | €82,093 | -€196,262 | -70.5% |
| Debt charges | 650 | €277,143 | €79,219 | -€197,924 | -71.4% |
| Other financial charges | 652/9 | €1,212 | €2,874 | +€1,662 | +137.2% |
| Profit (loss) for the period before taxes | 9903 | €785,887 | -€98,152 | -€884,039 | |
| Profit (loss) for the period | 9904 | €785,887 | -€98,152 | -€884,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €785,887 | -€98,152 | -€884,039 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.