YEGORYAN BUILD: 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.
YEGORYAN BUILD
Largest movements
- Receivables within one year +€9,200
up €9,200 (+54.8%), from €16,775 to €25,975
of which Other amounts receivable: +€5,975
- Deferred charges and accrued income +€2,092
up €2,092 (+270%), from €776 to €2,868
- Receivables after one year -€1,500
down €1,500 (-8.6%), from €17,500 to €16,000
- Tangible fixed assets -€1,152
down €1,152 (-32.9%), from €3,502 to €2,350
- Cash +€1,082
up €1,082 (+16.5%), from €6,539 to €7,621
mainly Net result for the year (+€21,194) and Tax, wage and social debts (+€9,138)
- Reserves +€21,194
up €21,194 (+137%), from €15,505 to €36,700
- Advances received -€12,100
no longer reported in 2025 (was €12,100)
- Tax, wage and social debts +€9,138
up €9,138 (+534%), from €1,711 to €10,849
- Trade debts -€7,286
down €7,286 (-67.0%), from €10,874 to €3,589
- Other debts -€1,225
down €1,225 (-64.4%), from €1,901 to €676
- Gross operating margin +€42,920
up €42,920, from -€16,733 to €26,187
- Staff costs -€24,747
down €24,747 (-97.9%), from €25,274 to €527
- Other operating charges -€992
down €992 (-28.5%), from €3,486 to €2,494
- Taxes +€656
up €656 (+227%), from €289 to €945
- Financial income -€488
down €488 (-41.2%), from €1,185 to €697
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 | €45,092 | €54,814 | +€9,722 | +21.6% |
| Fixed assets | 21/28 | €3,502 | €2,350 | -€1,152 | -32.9% |
| Tangible fixed assets | 22/27 | €3,502 | €2,350 | -€1,152 | -32.9% |
| Furniture and vehicles | 24 | €3,502 | €2,350 | -€1,152 | -32.9% |
| Current assets | 29/58 | €41,590 | €52,464 | +€10,874 | +26.1% |
| Amounts receivable after more than one year | 29 | €17,500 | €16,000 | -€1,500 | -8.6% |
| Other amounts receivable | 291 | €17,500 | €16,000 | -€1,500 | -8.6% |
| Amounts receivable within one year | 40/41 | €16,775 | €25,975 | +€9,200 | +54.8% |
| Trade receivables | 40 | €10,000 | €13,225 | +€3,225 | +32.3% |
| Other amounts receivable | 41 | €6,775 | €12,750 | +€5,975 | +88.2% |
| Cash at bank and in hand | 54/58 | €6,539 | €7,621 | +€1,082 | +16.5% |
| Deferred charges and accrued income | 490/1 | €776 | €2,868 | +€2,092 | +270% |
| Total equity and liabilities | 10/49 | €45,092 | €54,814 | +€9,722 | +21.6% |
| Equity | 10/15 | €18,505 | €39,700 | +€21,194 | +115% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,505 | €36,700 | +€21,194 | +137% |
| Distributable reserves | 133 | €15,505 | €36,700 | +€21,194 | +137% |
| Amounts payable | 17/49 | €26,586 | €15,114 | -€11,472 | -43.1% |
| Amounts payable within one year | 42/48 | €26,586 | €15,114 | -€11,472 | -43.1% |
| Trade debts | 44 | €10,874 | €3,589 | -€7,286 | -67.0% |
| Suppliers | 440/4 | €10,874 | €3,589 | -€7,286 | -67.0% |
| Advances received on contracts in progress | 46 | €12,100 | - | -€12,100 | |
| Taxes, remuneration and social security | 45 | €1,711 | €10,849 | +€9,138 | +534% |
| Taxes | 450/3 | €1,711 | €10,849 | +€9,138 | +534% |
| Other amounts payable | 47/48 | €1,901 | €676 | -€1,225 | -64.4% |
| Remuneration, social security and pensions | 62 | €25,274 | €527 | -€24,747 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €1,152 | -€46 | -3.8% |
| Other operating charges | 640/8 | €3,486 | €2,494 | -€992 | -28.5% |
| Gross operating margin | 9900 | -€16,733 | €26,187 | +€42,920 | |
| Operating profit (loss) | 9901 | -€46,691 | €22,015 | +€68,706 | |
| Financial income | 75/76B | €1,185 | €697 | -€488 | -41.2% |
| Recurring financial income | 75 | €1,185 | €697 | -€488 | -41.2% |
| Financial charges | 65/66B | €204 | €572 | +€368 | +181% |
| Recurring financial charges | 65 | €204 | €572 | +€368 | +181% |
| Profit (loss) for the period before taxes | 9903 | -€45,710 | €22,140 | +€67,849 | |
| Income taxes | 67/77 | €289 | €945 | +€656 | +227% |
| Profit (loss) for the period | 9904 | -€45,999 | €21,194 | +€67,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,999 | €21,194 | +€67,193 |
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 29 October 2026 via checked.be.