ENGINEERING & BUILDING CONSULTING: 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.
ENGINEERING & BUILDING CONSULTING
Largest movements
- Receivables within one year +€158,238
up €158,238 (+297.7%), from €53,162 to €211,400
of which Trade receivables: +€152,356
- Tangible fixed assets +€95,788
new in 2024: €95,788
- Cash +€57,117
up €57,117 (+567.9%), from €10,057 to €67,174
mainly Trade debts (+€135,886) and Net result for the year (+€121,332)
- Current investments +€27,831
up €27,831 (+154.6%), from €18,000 to €45,831
- Trade debts +€135,886
up €135,886 (+360.3%), from €37,717 to €173,604
- Tax, wage and social debts +€88,040
up €88,040 (+364.4%), from €24,159 to €112,200
of which Taxes: +€76,324
- Profit (loss) carried forward +€76,332
up €76,332 (+965.0%), from €7,910 to €84,242
- Other debts +€31,500
new in 2024: €31,500
- Short-term financial debts +€6,115
new in 2024: €6,115
- Gross operating margin +€227,868
up €227,868 (+1454.5%), from €15,666 to €243,535
- Staff costs +€80,152
new in 2024: €80,152
- Taxes +€33,184
up €33,184 (+532.4%), from €6,233 to €39,417
- Financial income +€3,674
up €3,674 (+804.6%), from €457 to €4,131
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,287 | €420,192 | +€337,906 | +410.6% |
| Fixed assets | 21/28 | - | €95,788 | +€95,788 | |
| Tangible fixed assets | 22/27 | - | €95,788 | +€95,788 | |
| Furniture and vehicles | 24 | - | €95,788 | +€95,788 | |
| Current assets | 29/58 | €82,287 | €324,405 | +€242,118 | +294.2% |
| Amounts receivable within one year | 40/41 | €53,162 | €211,400 | +€158,238 | +297.7% |
| Trade receivables | 40 | €43,730 | €196,086 | +€152,356 | +348.4% |
| Other amounts receivable | 41 | €9,432 | €15,314 | +€5,882 | +62.4% |
| Current investments | 50/53 | €18,000 | €45,831 | +€27,831 | +154.6% |
| Cash at bank and in hand | 54/58 | €10,057 | €67,174 | +€57,117 | +567.9% |
| Deferred charges and accrued income | 490/1 | €1,067 | - | -€1,067 | |
| Total equity and liabilities | 10/49 | €82,287 | €420,192 | +€337,906 | +410.6% |
| Equity | 10/15 | €20,410 | €96,742 | +€76,332 | +374.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,910 | €84,242 | +€76,332 | +965.0% |
| Amounts payable | 17/49 | €61,877 | €323,451 | +€261,574 | +422.7% |
| Amounts payable within one year | 42/48 | €61,877 | €323,418 | +€261,541 | +422.7% |
| Financial debts | 43 | - | €6,115 | +€6,115 | |
| Credit institutions | 430/8 | - | €6,115 | +€6,115 | |
| Trade debts | 44 | €37,717 | €173,604 | +€135,886 | +360.3% |
| Suppliers | 440/4 | €37,717 | €173,604 | +€135,886 | +360.3% |
| Taxes, remuneration and social security | 45 | €24,159 | €112,200 | +€88,040 | +364.4% |
| Taxes | 450/3 | €24,159 | €100,483 | +€76,324 | +315.9% |
| Remuneration and social security | 454/9 | - | €11,717 | +€11,717 | |
| Other amounts payable | 47/48 | - | €31,500 | +€31,500 | |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Remuneration, social security and pensions | 62 | - | €80,152 | +€80,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,570 | +€1,570 | |
| Other operating charges | 640/8 | €1,901 | - | -€1,901 | |
| Non-recurring operating charges | 66A | - | €4,450 | +€4,450 | |
| Gross operating margin | 9900 | €15,666 | €243,535 | +€227,868 | +1454.5% |
| Operating profit (loss) | 9901 | €13,765 | €157,363 | +€143,597 | +1043.2% |
| Financial income | 75/76B | €457 | €4,131 | +€3,674 | +804.6% |
| Recurring financial income | 75 | €457 | €4,131 | +€3,674 | +804.6% |
| Financial charges | 65/66B | €79 | €745 | +€666 | +841.4% |
| Recurring financial charges | 65 | €79 | €745 | +€666 | +841.4% |
| Profit (loss) for the period before taxes | 9903 | €14,143 | €160,749 | +€146,606 | +1036.6% |
| Income taxes | 67/77 | €6,233 | €39,417 | +€33,184 | +532.4% |
| Profit (loss) for the period | 9904 | €7,910 | €121,332 | +€113,422 | +1433.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,910 | €121,332 | +€113,422 | +1433.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.