Embuild Luxembourg: what changed
What changed
Embuild Luxembourg
NACE 94.200, Activities of membership organisations
filed annual accounts (NBB)
Net result for the year
€99,675
2024 · €91,810+€7,865
Equity
€2.4m
2024 · €2.3m+€53,978
Cash
€745,661
2024 · €615,362+€130,299
Balance sheet total
€2.6m
2024 · €2.5m+€35,766
Largest movements
Assets
- Cash +€130,299
up €130,299 (+21.2%), from €615,362 to €745,661
mainly Depreciation (+€130,188) and Receivables within one year (+€113,497)
- Receivables within one year -€113,497
down €113,497 (-36.0%), from €315,673 to €202,176
- Deferred charges and accrued income +€33,308
up €33,308 (+69.7%), from €47,800 to €81,108
Equity and liabilities
- Profit (loss) carried forward +€43,677
up €43,677 (+2.9%), from €1.5m to €1.5m
- Debts after one year -€42,070
down €42,070 (-62.5%), from €67,330 to €25,260
of which Financial debts: -€42,070
Income statement
- Financial income +€38,464
up €38,464 (+13.9%), from €277,601 to €316,065
- Depreciation +€22,573
up €22,573 (+21.0%), from €107,615 to €130,188
- Gross operating margin -€13,951
down €13,951 (-3.5%), from €398,886 to €384,935
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€91,810
Gross operating margin
-€13,951
Staff costs
+€3,976
Depreciation
-€22,573
Other operating charges
-€705
Other operating items
-€85
Financial income
+€38,464
Financial charges
+€837
Taxes
+€1,902
Result 2025
€99,675
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€333,376
Investment
-€115,844
Financing
-€87,233
Cash 2024
€615,362
From operations (derived)
+€333,376
Net result for the year
+€99,675
Depreciation
+€130,188
Receivables within one year
+€113,497
Deferred charges and accrued income
-€33,308
Trade debts
+€9,386
Tax, wage and social debts
+€13,938
Investment (derived)
-€115,844
Investment in fixed assets (net)
-€115,844
Financing
-€87,233
Debts after one year
-€42,070
Current portion of long-term debt
+€534
Contributions, distributions and other
-€45,697
Cash 2025
€745,661
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,515,923 | €2,551,689 | +€35,766 | +1.4% |
| Fixed assets | 21/28 | €1,537,088 | €1,522,744 | -€14,344 | -0.9% |
| Tangible fixed assets | 22/27 | €1,154,097 | €1,139,753 | -€14,344 | -1.2% |
| Land and buildings | 22 | €865,314 | €899,990 | +€34,676 | +4.0% |
| Plant, machinery and equipment | 23 | €235,934 | €207,742 | -€28,192 | -11.9% |
| Furniture and vehicles | 24 | €52,849 | €32,021 | -€20,828 | -39.4% |
| Financial fixed assets | 28 | €382,991 | €382,991 | = | 0.0% |
| Current assets | 29/58 | €978,835 | €1,028,945 | +€50,110 | +5.1% |
| Amounts receivable within one year | 40/41 | €315,673 | €202,176 | -€113,497 | -36.0% |
| Trade receivables | 40 | €315,673 | €202,176 | -€113,497 | -36.0% |
| Cash at bank and in hand | 54/58 | €615,362 | €745,661 | +€130,299 | +21.2% |
| Deferred charges and accrued income | 490/1 | €47,800 | €81,108 | +€33,308 | +69.7% |
| Total equity and liabilities | 10/49 | €2,515,923 | €2,551,689 | +€35,766 | +1.4% |
| Equity | 10/15 | €2,308,792 | €2,362,770 | +€53,978 | +2.3% |
| Contributions | 10/11 | €819,489 | €829,790 | +€10,301 | +1.3% |
| Capital | 10 | €819,489 | €829,790 | +€10,301 | +1.3% |
| Profit (loss) carried forward | 14 | €1,489,303 | €1,532,980 | +€43,677 | +2.9% |
| Amounts payable | 17/49 | €207,131 | €188,919 | -€18,212 | -8.8% |
| Amounts payable after more than one year | 17 | €67,330 | €25,260 | -€42,070 | -62.5% |
| Financial debts | 170/4 | €63,307 | €21,237 | -€42,070 | -66.5% |
| Other amounts payable | 178/9 | €4,023 | €4,023 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,801 | €163,659 | +€23,858 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €41,536 | €42,070 | +€534 | +1.3% |
| Trade debts | 44 | €32,624 | €42,010 | +€9,386 | +28.8% |
| Suppliers | 440/4 | €32,624 | €42,010 | +€9,386 | +28.8% |
| Taxes, remuneration and social security | 45 | €65,641 | €79,579 | +€13,938 | +21.2% |
| Taxes | 450/3 | €15,379 | €38,823 | +€23,444 | +152% |
| Remuneration and social security | 454/9 | €50,262 | €40,756 | -€9,506 | -18.9% |
| Remuneration, social security and pensions | 62 | €435,317 | €431,341 | -€3,976 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,615 | €130,188 | +€22,573 | +21.0% |
| Other operating charges | 640/8 | €32,369 | €33,074 | +€705 | +2.2% |
| Non-recurring operating charges | 66A | - | €85 | +€85 | |
| Gross operating margin | 9900 | €398,886 | €384,935 | -€13,951 | -3.5% |
| Operating profit (loss) | 9901 | -€176,415 | -€209,753 | -€33,338 | -18.9% |
| Financial income | 75/76B | €277,601 | €316,065 | +€38,464 | +13.9% |
| Recurring financial income | 75 | €277,601 | €316,065 | +€38,464 | +13.9% |
| Financial charges | 65/66B | €4,254 | €3,417 | -€837 | -19.7% |
| Recurring financial charges | 65 | €4,254 | €3,417 | -€837 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €96,932 | €102,895 | +€5,963 | +6.2% |
| Income taxes | 67/77 | €5,122 | €3,220 | -€1,902 | -37.1% |
| Profit (loss) for the period | 9904 | €91,810 | €99,675 | +€7,865 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,810 | €99,675 | +€7,865 | +8.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.