eNBuild: 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.
eNBuild
Largest movements
- Receivables within one year +€13,590
up €13,590 (+83.7%), from €16,242 to €29,833
of which Other amounts receivable: +€13,067
- Cash -€7,375
down €7,375 (-47.6%), from €15,498 to €8,123
mainly Receivables within one year (-€13,590) and Other debts (-€3,476)
- Intangible fixed assets -€5,000
down €5,000 (-10.0%), from €49,986 to €44,986
- Deferred charges and accrued income +€1,186
up €1,186 (+248.6%), from €477 to €1,663
- Other debts -€3,476
down €3,476 (-7.2%), from €48,328 to €44,852
- Reserves +€3,258
up €3,258 (+15.8%), from €20,580 to €23,838
- Short-term financial debts +€2,631
new in 2025: €2,631
- Accrued charges and deferred income +€973
new in 2025: €973
- Tax, wage and social debts -€916
down €916 (-10.9%), from €8,398 to €7,481
of which Taxes: -€2,778
- Gross operating margin -€18,705
down €18,705 (-54.8%), from €34,163 to €15,457
- Taxes -€6,181
down €6,181 (-71.8%), from €8,607 to €2,426
- Depreciation +€5,058
up €5,058 (+662.2%), from €764 to €5,822
- Staff costs -€390
down €390 (-60.9%), from €640 to €250
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 | €84,672 | €86,252 | +€1,580 | +1.9% |
| Fixed assets | 21/28 | €52,454 | €46,632 | -€5,822 | -11.1% |
| Intangible fixed assets | 21 | €49,986 | €44,986 | -€5,000 | -10.0% |
| Tangible fixed assets | 22/27 | €2,468 | €1,646 | -€822 | -33.3% |
| Plant, machinery and equipment | 23 | €2,468 | €1,646 | -€822 | -33.3% |
| Current assets | 29/58 | €32,217 | €39,619 | +€7,402 | +23.0% |
| Amounts receivable within one year | 40/41 | €16,242 | €29,833 | +€13,590 | +83.7% |
| Trade receivables | 40 | €11,834 | €12,357 | +€523 | +4.4% |
| Other amounts receivable | 41 | €4,409 | €17,476 | +€13,067 | +296.4% |
| Cash at bank and in hand | 54/58 | €15,498 | €8,123 | -€7,375 | -47.6% |
| Deferred charges and accrued income | 490/1 | €477 | €1,663 | +€1,186 | +248.6% |
| Total equity and liabilities | 10/49 | €84,672 | €86,252 | +€1,580 | +1.9% |
| Equity | 10/15 | €24,080 | €27,338 | +€3,258 | +13.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €20,580 | €23,838 | +€3,258 | +15.8% |
| Distributable reserves | 133 | €20,580 | €23,838 | +€3,258 | +15.8% |
| Amounts payable | 17/49 | €60,592 | €58,914 | -€1,678 | -2.8% |
| Amounts payable within one year | 42/48 | €60,592 | €57,941 | -€2,651 | -4.4% |
| Financial debts | 43 | - | €2,631 | +€2,631 | |
| Other loans | 439 | - | €2,631 | +€2,631 | |
| Trade debts | 44 | €3,866 | €2,977 | -€889 | -23.0% |
| Suppliers | 440/4 | €3,866 | €2,977 | -€889 | -23.0% |
| Taxes, remuneration and social security | 45 | €8,398 | €7,481 | -€916 | -10.9% |
| Taxes | 450/3 | €8,398 | €5,620 | -€2,778 | -33.1% |
| Remuneration and social security | 454/9 | - | €1,862 | +€1,862 | |
| Other amounts payable | 47/48 | €48,328 | €44,852 | -€3,476 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €973 | +€973 | |
| Remuneration, social security and pensions | 62 | €640 | €250 | -€390 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €5,822 | +€5,058 | +662.2% |
| Other operating charges | 640/8 | €772 | €556 | -€215 | -27.9% |
| Gross operating margin | 9900 | €34,163 | €15,457 | -€18,705 | -54.8% |
| Operating profit (loss) | 9901 | €31,987 | €8,829 | -€23,158 | -72.4% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100.0% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100.0% |
| Financial charges | 65/66B | €2,827 | €3,145 | +€319 | +11.3% |
| Recurring financial charges | 65 | €2,827 | €3,145 | +€319 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €29,187 | €5,684 | -€23,503 | -80.5% |
| Income taxes | 67/77 | €8,607 | €2,426 | -€6,181 | -71.8% |
| Profit (loss) for the period | 9904 | €20,580 | €3,258 | -€17,322 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,580 | €3,258 | -€17,322 | -84.2% |
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 29 September 2026 via checked.be.