ENVIROBOUW: 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.
ENVIROBOUW
Largest movements
- Deferred charges and accrued income -€3,235
down €3,235 (-77.1%), from €4,197 to €962
- Tangible fixed assets -€2,090
down €2,090 (-30.1%), from €6,942 to €4,851
of which Other tangible fixed assets: -€1,437
- Cash +€1,266
up €1,266 (+16.1%), from €7,873 to €9,139
mainly Deferred charges and accrued income (+€3,235) and Depreciation (+€2,090)
- Receivables within one year +€560
up €560 (+3.9%), from €14,203 to €14,763
of which Trade receivables: +€489
- Trade debts -€2,371
down €2,371 (-46.3%), from €5,121 to €2,749
- Accrued charges and deferred income -€1,572
down €1,572 (-100.0%), from €1,572 to €0
- Reserves +€1,000
up €1,000 (+11.8%), from €8,500 to €9,500
- Tax, wage and social debts -€740
down €740 (-52.2%), from €1,417 to €678
of which Taxes: -€1,240
- Gross operating margin +€1,431
up €1,431 (+18.6%), from €7,692 to €9,123
- Staff costs +€868
new in 2025: €868
- Taxes +€764
up €764 (+30.8%), from €2,480 to €3,244
- Other operating charges +€423
up €423 (+44.3%), from €954 to €1,376
- Depreciation +€119
up €119 (+6.1%), from €1,971 to €2,090
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 | €33,839 | €30,341 | -€3,499 | -10.3% |
| Fixed assets | 21/28 | €7,567 | €5,476 | -€2,090 | -27.6% |
| Tangible fixed assets | 22/27 | €6,942 | €4,851 | -€2,090 | -30.1% |
| Furniture and vehicles | 24 | €1,040 | €387 | -€653 | -62.8% |
| Other tangible fixed assets | 26 | €5,901 | €4,464 | -€1,437 | -24.4% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €26,273 | €24,864 | -€1,409 | -5.4% |
| Amounts receivable within one year | 40/41 | €14,203 | €14,763 | +€560 | +3.9% |
| Trade receivables | 40 | €13,948 | €14,437 | +€489 | +3.5% |
| Other amounts receivable | 41 | €255 | €326 | +€71 | +27.7% |
| Cash at bank and in hand | 54/58 | €7,873 | €9,139 | +€1,266 | +16.1% |
| Deferred charges and accrued income | 490/1 | €4,197 | €962 | -€3,235 | -77.1% |
| Total equity and liabilities | 10/49 | €33,839 | €30,341 | -€3,499 | -10.3% |
| Equity | 10/15 | €25,632 | €26,877 | +€1,246 | +4.9% |
| Contributions | 10/11 | €13,222 | €13,222 | = | 0.0% |
| Reserves | 13 | €8,500 | €9,500 | +€1,000 | +11.8% |
| Distributable reserves | 133 | €8,500 | €9,500 | +€1,000 | +11.8% |
| Profit (loss) carried forward | 14 | €3,910 | €4,156 | +€246 | +6.3% |
| Amounts payable | 17/49 | €8,208 | €3,463 | -€4,744 | -57.8% |
| Amounts payable within one year | 42/48 | €6,636 | €3,463 | -€3,173 | -47.8% |
| Trade debts | 44 | €5,121 | €2,749 | -€2,371 | -46.3% |
| Suppliers | 440/4 | €5,121 | €2,749 | -€2,371 | -46.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,417 | €678 | -€740 | -52.2% |
| Taxes | 450/3 | €1,417 | €178 | -€1,240 | -87.5% |
| Remuneration and social security | 454/9 | €0 | €500 | +€500 | |
| Other amounts payable | 47/48 | €98 | €36 | -€62 | -63.1% |
| Accrued charges and deferred income | 492/3 | €1,572 | €0 | -€1,572 | -100.0% |
| Non-recurring operating income | 76A | €415 | €0 | -€415 | -100% |
| Remuneration, social security and pensions | 62 | - | €868 | +€868 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,971 | €2,090 | +€119 | +6.1% |
| Other operating charges | 640/8 | €954 | €1,376 | +€423 | +44.3% |
| Gross operating margin | 9900 | €7,692 | €9,123 | +€1,431 | +18.6% |
| Operating profit (loss) | 9901 | €4,768 | €4,789 | +€21 | +0.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €275 | €299 | +€24 | +8.9% |
| Recurring financial charges | 65 | €275 | €299 | +€24 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €4,495 | €4,490 | -€5 | -0.1% |
| Income taxes | 67/77 | €2,480 | €3,244 | +€764 | +30.8% |
| Profit (loss) for the period | 9904 | €2,015 | €1,246 | -€769 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,015 | €1,246 | -€769 | -38.2% |
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 13 October 2026 via checked.be.