EURO ELITE 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.
EURO ELITE CONSTRUCT
Largest movements
- Receivables within one year -€27,249
down €27,249 (-66.4%), from €41,036 to €13,788
of which Trade receivables: -€20,995
- Cash -€10,920
down €10,920 (-95.8%), from €11,402 to €482
mainly Other debts (-€536,148) and Trade debts (-€154,725)
- Deferred charges and accrued income -€750
down €750 (-100%), from €750 to €0
- Profit (loss) carried forward +€642,204
up €642,204 (+23.6%), from -€2.7m to -€2.1m
- Other debts -€536,148
down €536,148 (-21.4%), from €2.5m to €2.0m
- Trade debts -€154,725
down €154,725 (-63.4%), from €244,130 to €89,405
- Accrued charges and deferred income +€6,625
up €6,625 (+88.9%), from €7,451 to €14,076
- Tax, wage and social debts +€3,126
new in 2025: €3,126
- Gross operating margin +€896,666
up €896,666, from -€246,920 to €649,745
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 | €53,188 | €14,270 | -€38,919 | -73.2% |
| Current assets | 29/58 | €53,188 | €14,270 | -€38,919 | -73.2% |
| Amounts receivable within one year | 40/41 | €41,036 | €13,788 | -€27,249 | -66.4% |
| Trade receivables | 40 | €34,617 | €13,621 | -€20,995 | -60.7% |
| Other amounts receivable | 41 | €6,420 | €166 | -€6,253 | -97.4% |
| Cash at bank and in hand | 54/58 | €11,402 | €482 | -€10,920 | -95.8% |
| Deferred charges and accrued income | 490/1 | €750 | €0 | -€750 | -100% |
| Total equity and liabilities | 10/49 | €53,188 | €14,270 | -€38,919 | -73.2% |
| Equity | 10/15 | -€2,701,793 | -€2,059,590 | +€642,204 | +23.8% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,719,793 | -€2,077,590 | +€642,204 | +23.6% |
| Amounts payable | 17/49 | €2,754,982 | €2,073,860 | -€681,122 | -24.7% |
| Amounts payable within one year | 42/48 | €2,747,530 | €2,059,783 | -€687,747 | -25.0% |
| Trade debts | 44 | €244,130 | €89,405 | -€154,725 | -63.4% |
| Suppliers | 440/4 | €244,130 | €89,405 | -€154,725 | -63.4% |
| Taxes, remuneration and social security | 45 | - | €3,126 | +€3,126 | |
| Taxes | 450/3 | - | €3,126 | +€3,126 | |
| Other amounts payable | 47/48 | €2,503,401 | €1,967,252 | -€536,148 | -21.4% |
| Accrued charges and deferred income | 492/3 | €7,451 | €14,076 | +€6,625 | +88.9% |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | -€246,920 | €649,745 | +€896,666 | |
| Operating profit (loss) | 9901 | -€247,511 | €649,138 | +€896,649 | |
| Financial income | 75/76B | €287 | €8 | -€279 | -97.1% |
| Recurring financial income | 75 | €287 | €8 | -€279 | -97.1% |
| Financial charges | 65/66B | €12,521 | €6,943 | -€5,578 | -44.6% |
| Recurring financial charges | 65 | €12,521 | €6,943 | -€5,578 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | -€259,745 | €642,204 | +€901,948 | |
| Profit (loss) for the period | 9904 | -€259,745 | €642,204 | +€901,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€259,745 | €642,204 | +€901,948 |
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 18 October 2026 via checked.be.