ENGENEERING BUILDING SERVICES: 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.
ENGENEERING BUILDING SERVICES
Largest movements
- Receivables within one year +€54,558
up €54,558 (+39.8%), from €136,922 to €191,480
of which Other amounts receivable: +€74,229
- Tangible fixed assets +€22,313
up €22,313 (+24.6%), from €90,767 to €113,079
- Cash -€7,817
down €7,817 (-64.2%), from €12,181 to €4,364
mainly Receivables within one year (-€54,558) and Investment in fixed assets (net) (-€33,062)
- Profit (loss) carried forward +€19,823
up €19,823 (+30.0%), from €66,059 to €85,882
- Other debts +€19,346
up €19,346 (+523%), from €3,700 to €23,046
- Debts after one year +€18,565
new in 2025: €18,565
- Tax, wage and social debts -€15,173
down €15,173 (-69.7%), from €21,773 to €6,600
- Trade debts +€14,198
up €14,198 (+15.9%), from €89,212 to €103,410
of which Suppliers: +€14,198
- Gross operating margin +€32,348
up €32,348 (+307%), from €10,534 to €42,882
- Taxes +€6,537
up €6,537 (+10,373%), from €63 to €6,600
- Depreciation +€3,306
up €3,306 (+44.4%), from €7,443 to €10,750
- Financial charges +€2,120
up €2,120 (+7,065%), from €30 to €2,150
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 | €242,745 | €308,923 | +€66,178 | +27.3% |
| Fixed assets | 21/28 | €90,767 | €113,079 | +€22,313 | +24.6% |
| Tangible fixed assets | 22/27 | €90,767 | €113,079 | +€22,313 | +24.6% |
| Land and buildings | 22 | €90,767 | €113,079 | +€22,313 | +24.6% |
| Current assets | 29/58 | €151,978 | €195,844 | +€43,866 | +28.9% |
| Stocks and contracts in progress | 3 | €2,875 | - | -€2,875 | |
| Stocks | 30/36 | €2,875 | - | -€2,875 | |
| Amounts receivable within one year | 40/41 | €136,922 | €191,480 | +€54,558 | +39.8% |
| Trade receivables | 40 | €135,128 | €115,457 | -€19,671 | -14.6% |
| Other amounts receivable | 41 | €1,794 | €76,023 | +€74,229 | +4,138% |
| Cash at bank and in hand | 54/58 | €12,181 | €4,364 | -€7,817 | -64.2% |
| Total equity and liabilities | 10/49 | €242,745 | €308,923 | +€66,178 | +27.3% |
| Equity | 10/15 | €128,059 | €147,882 | +€19,823 | +15.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,059 | €85,882 | +€19,823 | +30.0% |
| Amounts payable | 17/49 | €114,685 | €161,041 | +€46,356 | +40.4% |
| Amounts payable after more than one year | 17 | - | €18,565 | +€18,565 | |
| Financial debts | 170/4 | - | €18,565 | +€18,565 | |
| Amounts payable within one year | 42/48 | €114,685 | €142,476 | +€27,790 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,420 | +€9,420 | |
| Trade debts | 44 | €89,212 | €103,410 | +€14,198 | +15.9% |
| Suppliers | 440/4 | €74,212 | €88,410 | +€14,198 | +19.1% |
| Bills of exchange payable | 441 | €15,000 | €15,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,773 | €6,600 | -€15,173 | -69.7% |
| Taxes | 450/3 | €21,773 | €6,600 | -€15,173 | -69.7% |
| Other amounts payable | 47/48 | €3,700 | €23,046 | +€19,346 | +523% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,443 | €10,750 | +€3,306 | +44.4% |
| Other operating charges | 640/8 | €3,674 | €3,560 | -€114 | -3.1% |
| Gross operating margin | 9900 | €10,534 | €42,882 | +€32,348 | +307% |
| Operating profit (loss) | 9901 | -€584 | €28,573 | +€29,156 | |
| Financial charges | 65/66B | €30 | €2,150 | +€2,120 | +7,065% |
| Recurring financial charges | 65 | €30 | €2,150 | +€2,120 | +7,065% |
| Profit (loss) for the period before taxes | 9903 | -€614 | €26,423 | +€27,037 | |
| Income taxes | 67/77 | €63 | €6,600 | +€6,537 | +10,373% |
| Profit (loss) for the period | 9904 | -€677 | €19,823 | +€20,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€677 | €19,823 | +€20,500 |
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 24 October 2026 via checked.be.