EPDM Construct: 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.
EPDM Construct
Largest movements
- Stocks and contracts +€77,232
up €77,232 (+1821.4%), from €4,240 to €81,473
of which Stocks: +€73,932
- Receivables within one year -€47,839
down €47,839 (-36.6%), from €130,780 to €82,942
of which Trade receivables: -€59,154
- Cash -€15,418
down €15,418 (-20.5%), from €75,138 to €59,720
mainly Stocks and contracts (-€77,232) and Contributions, distributions and other (-€50,758)
- Tangible fixed assets -€10,610
down €10,610 (-35.8%), from €29,615 to €19,005
- Deferred charges and accrued income +€5,025
new in 2025: €5,025
- Reserves -€74,758
down €74,758 (-73.4%), from €101,828 to €27,069
- Other debts +€60,553
up €60,553 (+362.9%), from €16,685 to €77,238
- Debts after one year +€36,196
up €36,196 (+76.4%), from €47,361 to €83,557
- Trade debts -€28,015
down €28,015 (-53.0%), from €52,839 to €24,824
- Contributions +€24,000
up €24,000 (+400.0%), from €6,000 to €30,000
- Gross operating margin -€22,289
down €22,289 (-36.3%), from €61,370 to €39,081
- Staff costs +€9,358
new in 2025: €9,358
- Financial charges -€4,412
down €4,412 (-39.0%), from €11,321 to €6,909
- Taxes +€3,978
up €3,978 (+35.7%), from €11,158 to €15,135
- Other operating charges +€1,605
up €1,605 (+48.9%), from €3,279 to €4,884
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 | €244,704 | €253,095 | +€8,390 | +3.4% |
| Fixed assets | 21/28 | €34,545 | €23,935 | -€10,610 | -30.7% |
| Tangible fixed assets | 22/27 | €29,615 | €19,005 | -€10,610 | -35.8% |
| Furniture and vehicles | 24 | €29,615 | €19,005 | -€10,610 | -35.8% |
| Financial fixed assets | 28 | €4,930 | €4,930 | = | 0.0% |
| Current assets | 29/58 | €210,159 | €229,159 | +€19,000 | +9.0% |
| Stocks and contracts in progress | 3 | €4,240 | €81,473 | +€77,232 | +1821.4% |
| Stocks | 30/36 | €4,240 | €78,173 | +€73,932 | +1743.6% |
| Contracts in progress | 37 | - | €3,300 | +€3,300 | |
| Amounts receivable within one year | 40/41 | €130,780 | €82,942 | -€47,839 | -36.6% |
| Trade receivables | 40 | €123,103 | €63,949 | -€59,154 | -48.1% |
| Other amounts receivable | 41 | €7,677 | €18,992 | +€11,315 | +147.4% |
| Cash at bank and in hand | 54/58 | €75,138 | €59,720 | -€15,418 | -20.5% |
| Deferred charges and accrued income | 490/1 | - | €5,025 | +€5,025 | |
| Total equity and liabilities | 10/49 | €244,704 | €253,095 | +€8,390 | +3.4% |
| Equity | 10/15 | €108,159 | €49,584 | -€58,574 | -54.2% |
| Contributions | 10/11 | €6,000 | €30,000 | +€24,000 | +400.0% |
| Reserves | 13 | €101,828 | €27,069 | -€74,758 | -73.4% |
| Distributable reserves | 133 | €101,828 | €27,069 | -€74,758 | -73.4% |
| Profit (loss) carried forward | 14 | €331 | -€7,485 | -€7,816 | |
| Amounts payable | 17/49 | €136,546 | €203,510 | +€66,964 | +49.0% |
| Amounts payable after more than one year | 17 | €47,361 | €83,557 | +€36,196 | +76.4% |
| Financial debts | 170/4 | €47,361 | €83,557 | +€36,196 | +76.4% |
| Amounts payable within one year | 42/48 | €89,185 | €118,995 | +€29,811 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €13,166 | €13,804 | +€639 | +4.8% |
| Trade debts | 44 | €52,839 | €24,824 | -€28,015 | -53.0% |
| Suppliers | 440/4 | €52,839 | €24,824 | -€28,015 | -53.0% |
| Taxes, remuneration and social security | 45 | €6,494 | €3,129 | -€3,365 | -51.8% |
| Taxes | 450/3 | €6,494 | €3,129 | -€3,365 | -51.8% |
| Other amounts payable | 47/48 | €16,685 | €77,238 | +€60,553 | +362.9% |
| Accrued charges and deferred income | 492/3 | - | €958 | +€958 | |
| Remuneration, social security and pensions | 62 | - | €9,358 | +€9,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,186 | €10,610 | +€424 | +4.2% |
| Other operating charges | 640/8 | €3,279 | €4,884 | +€1,605 | +48.9% |
| Gross operating margin | 9900 | €61,370 | €39,081 | -€22,289 | -36.3% |
| Operating profit (loss) | 9901 | €47,904 | €14,229 | -€33,676 | -70.3% |
| Financial charges | 65/66B | €11,321 | €6,909 | -€4,412 | -39.0% |
| Recurring financial charges | 65 | €11,321 | €6,909 | -€4,412 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €36,583 | €7,319 | -€29,264 | -80.0% |
| Income taxes | 67/77 | €11,158 | €15,135 | +€3,978 | +35.7% |
| Profit (loss) for the period | 9904 | €25,426 | -€7,816 | -€33,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,426 | -€7,816 | -€33,242 |
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.