Engineered Construction Accessories: 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.
Engineered Construction Accessories
Largest movements
- Receivables within one year +€107,838
up €107,838 (+209.2%), from €51,538 to €159,376
of which Trade receivables: +€111,298
- Deferred charges and accrued income -€53,537
down €53,537 (-96.5%), from €55,452 to €1,915
- Stocks and contracts +€30,924
up €30,924 (+47.8%), from €64,702 to €95,626
- Cash +€20,448
up €20,448 (+2084.9%), from €981 to €21,428
mainly Other debts (+€94,960) and Deferred charges and accrued income (+€53,537)
- Intangible fixed assets -€15,914
down €15,914 (-23.3%), from €68,239 to €52,325
- Other debts +€94,960
up €94,960 (+66.7%), from €142,312 to €237,272
- Trade debts -€22,617
down €22,617 (-20.5%), from €110,265 to €87,647
- Tax, wage and social debts +€12,407
new in 2025: €12,407
of which Taxes: +€10,973
- Profit (loss) carried forward +€9,321
up €9,321 (+11.6%), from -€80,147 to -€70,825
- Debts after one year -€7,372
down €7,372 (-21.0%), from €35,163 to €27,791
of which Financial debts: -€12,372
- Gross operating margin +€41,225
up €41,225 (+217.4%), from €18,966 to €60,191
- Staff costs +€18,307
up €18,307 (+19596.5%), from €93 to €18,400
- Financial charges +€1,170
up €1,170 (+41.1%), from €2,845 to €4,016
- Depreciation -€1,095
down €1,095 (-3.8%), from €28,727 to €27,632
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 | €258,616 | €346,657 | +€88,042 | +34.0% |
| Fixed assets | 21/28 | €85,943 | €68,311 | -€17,632 | -20.5% |
| Intangible fixed assets | 21 | €68,239 | €52,325 | -€15,914 | -23.3% |
| Tangible fixed assets | 22/27 | €17,704 | €15,986 | -€1,718 | -9.7% |
| Land and buildings | 22 | €49 | €0 | -€49 | -100.0% |
| Plant, machinery and equipment | 23 | €17,656 | €15,986 | -€1,669 | -9.5% |
| Current assets | 29/58 | €172,672 | €278,346 | +€105,674 | +61.2% |
| Stocks and contracts in progress | 3 | €64,702 | €95,626 | +€30,924 | +47.8% |
| Stocks | 30/36 | €64,702 | €95,626 | +€30,924 | +47.8% |
| Amounts receivable within one year | 40/41 | €51,538 | €159,376 | +€107,838 | +209.2% |
| Trade receivables | 40 | €48,079 | €159,376 | +€111,298 | +231.5% |
| Other amounts receivable | 41 | €3,459 | €0 | -€3,459 | -100.0% |
| Cash at bank and in hand | 54/58 | €981 | €21,428 | +€20,448 | +2084.9% |
| Deferred charges and accrued income | 490/1 | €55,452 | €1,915 | -€53,537 | -96.5% |
| Total equity and liabilities | 10/49 | €258,616 | €346,657 | +€88,042 | +34.0% |
| Equity | 10/15 | -€36,147 | -€26,825 | +€9,321 | +25.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,147 | -€70,825 | +€9,321 | +11.6% |
| Amounts payable | 17/49 | €294,762 | €373,482 | +€78,720 | +26.7% |
| Amounts payable after more than one year | 17 | €35,163 | €27,791 | -€7,372 | -21.0% |
| Financial debts | 170/4 | €26,163 | €13,791 | -€12,372 | -47.3% |
| Other amounts payable | 178/9 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Amounts payable within one year | 42/48 | €259,600 | €344,699 | +€85,099 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €7,023 | €7,372 | +€349 | +5.0% |
| Trade debts | 44 | €110,265 | €87,647 | -€22,617 | -20.5% |
| Suppliers | 440/4 | €110,265 | €87,647 | -€22,617 | -20.5% |
| Taxes, remuneration and social security | 45 | - | €12,407 | +€12,407 | |
| Taxes | 450/3 | - | €10,973 | +€10,973 | |
| Remuneration and social security | 454/9 | - | €1,435 | +€1,435 | |
| Other amounts payable | 47/48 | €142,312 | €237,272 | +€94,960 | +66.7% |
| Accrued charges and deferred income | 492/3 | - | €993 | +€993 | |
| Remuneration, social security and pensions | 62 | €93 | €18,400 | +€18,307 | +19596.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,727 | €27,632 | -€1,095 | -3.8% |
| Other operating charges | 640/8 | €1,095 | €919 | -€176 | -16.1% |
| Gross operating margin | 9900 | €18,966 | €60,191 | +€41,225 | +217.4% |
| Operating profit (loss) | 9901 | -€10,950 | €13,240 | +€24,189 | |
| Financial income | 75/76B | €75 | €97 | +€22 | +28.9% |
| Recurring financial income | 75 | €75 | €97 | +€22 | +28.9% |
| Financial charges | 65/66B | €2,845 | €4,016 | +€1,170 | +41.1% |
| Recurring financial charges | 65 | €2,845 | €4,016 | +€1,170 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,720 | €9,321 | +€23,041 | |
| Profit (loss) for the period | 9904 | -€13,720 | €9,321 | +€23,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,720 | €9,321 | +€23,041 |
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 12 October 2026 via checked.be.