S.B E&I ENGINEERING: 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.
S.B E&I ENGINEERING
Largest movements
- Receivables within one year -€6,942
down €6,942 (-34.3%), from €20,250 to €13,308
of which Other amounts receivable: -€5,093
- Tangible fixed assets -€5,523
down €5,523 (-91.0%), from €6,067 to €545
- Other debts -€14,772
down €14,772 (-28.1%), from €52,660 to €37,888
- Tax, wage and social debts +€3,034
up €3,034 (+37.3%), from €8,138 to €11,172
of which Remuneration and social security: +€3,250
- Trade debts -€785
down €785 (-46.8%), from €1,677 to €891
- Gross operating margin -€8,871
down €8,871 (-13.8%), from €64,274 to €55,403
- Taxes -€1,866
down €1,866 (-14.9%), from €12,548 to €10,682
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 | €64,475 | €51,951 | -€12,524 | -19.4% |
| Fixed assets | 21/28 | €6,067 | €545 | -€5,523 | -91.0% |
| Tangible fixed assets | 22/27 | €6,067 | €545 | -€5,523 | -91.0% |
| Furniture and vehicles | 24 | €6,067 | €545 | -€5,523 | -91.0% |
| Current assets | 29/58 | €58,407 | €51,406 | -€7,001 | -12.0% |
| Amounts receivable within one year | 40/41 | €20,250 | €13,308 | -€6,942 | -34.3% |
| Trade receivables | 40 | €12,839 | €10,991 | -€1,849 | -14.4% |
| Other amounts receivable | 41 | €7,411 | €2,318 | -€5,093 | -68.7% |
| Cash at bank and in hand | 54/58 | €38,157 | €37,797 | -€361 | -0.9% |
| Deferred charges and accrued income | 490/1 | - | €302 | +€302 | |
| Total equity and liabilities | 10/49 | €64,475 | €51,951 | -€12,524 | -19.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Share premium | 1100/10 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €62,475 | €49,951 | -€12,524 | -20.0% |
| Amounts payable within one year | 42/48 | €62,475 | €49,951 | -€12,524 | -20.0% |
| Trade debts | 44 | €1,677 | €891 | -€785 | -46.8% |
| Suppliers | 440/4 | €1,677 | €891 | -€785 | -46.8% |
| Taxes, remuneration and social security | 45 | €8,138 | €11,172 | +€3,034 | +37.3% |
| Taxes | 450/3 | €5,634 | €5,418 | -€216 | -3.8% |
| Remuneration and social security | 454/9 | €2,504 | €5,754 | +€3,250 | +130% |
| Other amounts payable | 47/48 | €52,660 | €37,888 | -€14,772 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,523 | €5,523 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,162 | €1,296 | +€134 | +11.5% |
| Gross operating margin | 9900 | €64,274 | €55,403 | -€8,871 | -13.8% |
| Operating profit (loss) | 9901 | €57,589 | €48,585 | -€9,004 | -15.6% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €162 | €132 | -€30 | -18.7% |
| Recurring financial charges | 65 | €162 | €132 | -€30 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €57,427 | €48,500 | -€8,927 | -15.5% |
| Income taxes | 67/77 | €12,548 | €10,682 | -€1,866 | -14.9% |
| Profit (loss) for the period | 9904 | €44,879 | €37,818 | -€7,061 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,879 | €37,818 | -€7,061 | -15.7% |
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 15 October 2026 via checked.be.