ENGINEERING & 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.
ENGINEERING & BUILDING SERVICES
Largest movements
- Financial fixed assets +€89,070
up €89,070 (+8.0%), from €1.1m to €1.2m
- Cash -€65,004
down €65,004 (-91.1%), from €71,344 to €6,339
mainly Contributions, distributions and other (-€451,135) and Investment in fixed assets (net) (-€89,070)
- Receivables within one year +€34,546
up €34,546 (+11.2%), from €308,457 to €343,003
- Other debts +€420,705
up €420,705 (+4207.0%), from €10,000 to €430,705
- Reserves -€363,381
down €363,381 (-45.2%), from €803,469 to €440,088
of which Distributable reserves: -€363,381
- Gross operating margin +€2,263
up €2,263 (+50.0%), from -€4,523 to -€2,260
- Other operating charges +€1,015
new in 2025: €1,015
- Taxes +€119
up €119 (+1.4%), from €8,657 to €8,775
- Financial charges -€58
down €58 (-37.7%), from €153 to €95
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 | €1,492,031 | €1,550,642 | +€58,611 | +3.9% |
| Fixed assets | 21/28 | €1,112,230 | €1,201,300 | +€89,070 | +8.0% |
| Financial fixed assets | 28 | €1,112,230 | €1,201,300 | +€89,070 | +8.0% |
| Current assets | 29/58 | €379,801 | €349,342 | -€30,459 | -8.0% |
| Amounts receivable within one year | 40/41 | €308,457 | €343,003 | +€34,546 | +11.2% |
| Other amounts receivable | 41 | €308,457 | €343,003 | +€34,546 | +11.2% |
| Cash at bank and in hand | 54/58 | €71,344 | €6,339 | -€65,004 | -91.1% |
| Total equity and liabilities | 10/49 | €1,492,031 | €1,550,642 | +€58,611 | +3.9% |
| Equity | 10/15 | €1,470,869 | €1,107,488 | -€363,381 | -24.7% |
| Contributions | 10/11 | €667,400 | €667,400 | = | 0.0% |
| Reserves | 13 | €803,469 | €440,088 | -€363,381 | -45.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €803,469 | €440,088 | -€363,381 | -45.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,162 | €443,154 | +€421,993 | +1994.1% |
| Amounts payable within one year | 42/48 | €20,678 | €442,655 | +€421,977 | +2040.7% |
| Trade debts | 44 | €2,021 | €3,175 | +€1,154 | +57.1% |
| Suppliers | 440/4 | €2,021 | €3,175 | +€1,154 | +57.1% |
| Taxes, remuneration and social security | 45 | €8,657 | €8,775 | +€119 | +1.4% |
| Taxes | 450/3 | €8,657 | €8,775 | +€119 | +1.4% |
| Other amounts payable | 47/48 | €10,000 | €430,705 | +€420,705 | +4207.0% |
| Accrued charges and deferred income | 492/3 | €484 | €499 | +€15 | +3.2% |
| Other operating charges | 640/8 | - | €1,015 | +€1,015 | |
| Gross operating margin | 9900 | -€4,523 | -€2,260 | +€2,263 | +50.0% |
| Operating profit (loss) | 9901 | -€4,523 | -€3,275 | +€1,248 | +27.6% |
| Financial income | 75/76B | €99,900 | €99,900 | = | 0.0% |
| Recurring financial income | 75 | €99,900 | €99,900 | = | 0.0% |
| Financial charges | 65/66B | €153 | €95 | -€58 | -37.7% |
| Recurring financial charges | 65 | €153 | €95 | -€58 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €95,223 | €96,530 | +€1,306 | +1.4% |
| Income taxes | 67/77 | €8,657 | €8,775 | +€119 | +1.4% |
| Profit (loss) for the period | 9904 | €86,567 | €87,754 | +€1,187 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,567 | €87,754 | +€1,187 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.