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AH CONSTRUCT: what changed

Two fiscal 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.

What changed

AH CONSTRUCT

BE 0806.703.072
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€137,845
2024 · €161,768-€23,923
Equity
€69,441
2024 · €66,596+€2,845
Cash
€149,541
2024 · €121,527+€28,014
Balance sheet total
€382,284
2024 · €528,303-€146,019

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€170,462

    down €170,462 (-43.1%), from €395,707 to €225,245

    of which Trade receivables: -€143,500

  • Cash +€28,014

    up €28,014 (+23.1%), from €121,527 to €149,541

    mainly Receivables within one year (+€170,462) and Net result for the year (+€137,845)

Equity and liabilities
  • Trade debts -€89,525

    down €89,525 (-43.8%), from €204,599 to €115,074

  • Tax, wage and social debts -€27,600

    no longer reported in 2025 (was €27,600)

  • Other debts -€26,590

    down €26,590 (-14.6%), from €182,610 to €156,021

Income statement
  • Gross operating margin -€17,402

    down €17,402 (-7.8%), from €223,186 to €205,784

  • Taxes +€5,240

    up €5,240 (+10.2%), from €51,321 to €56,560

  • Other operating charges -€5,147

    down €5,147 (-87.4%), from €5,890 to €743

  • Financial charges +€4,428

    up €4,428 (+458.7%), from €965 to €5,393

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €161,768
Gross operating margin -€17,402
Depreciation -€1,997
Other operating charges +€5,147
Financial income -€3
Financial charges -€4,428
Taxes -€5,240
Result 2025 €137,845

Cash bridge derived

cash 2024 to 2025

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.

From operations +€170,640
Investment -€2,477
Financing -€140,150
Cash 2024 €121,527
Net result for the year +€137,845
Depreciation +€5,243
Receivables within one year +€170,462
Deferred charges and accrued income +€805
Trade debts -€89,525
Tax, wage and social debts -€27,600
Other debts -€26,590
Investment in fixed assets (net) -€2,477
Current portion of long-term debt -€5,150
Contributions, distributions and other -€135,000
Cash 2025 €149,541
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €528,303 €382,284 -€146,019 -27.6%
Fixed assets 21/28 €10,264 €7,498 -€2,766 -26.9%
Tangible fixed assets 22/27 €10,264 €7,498 -€2,766 -26.9%
Plant, machinery and equipment 23 €7,761 €6,143 -€1,618 -20.8%
Furniture and vehicles 24 €2,504 €1,355 -€1,149 -45.9%
Current assets 29/58 €518,039 €374,786 -€143,253 -27.7%
Amounts receivable within one year 40/41 €395,707 €225,245 -€170,462 -43.1%
Trade receivables 40 €361,346 €217,846 -€143,500 -39.7%
Other amounts receivable 41 €34,361 €7,399 -€26,962 -78.5%
Cash at bank and in hand 54/58 €121,527 €149,541 +€28,014 +23.1%
Deferred charges and accrued income 490/1 €805 - -€805
Total equity and liabilities 10/49 €528,303 €382,284 -€146,019 -27.6%
Equity 10/15 €66,596 €69,441 +€2,845 +4.3%
Contributions 10/11 €18,600 €18,600 = 0.0%
Capital 10 €18,600 €18,600 = 0.0%
Issued capital 100 €18,600 €18,600 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Legal reserve 130 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €46,136 €48,981 +€2,845 +6.2%
Amounts payable 17/49 €461,707 €312,843 -€148,864 -32.2%
Amounts payable within one year 42/48 €461,707 €312,843 -€148,864 -32.2%
Current portion of amounts payable after more than one year 42 €46,898 €41,748 -€5,150 -11.0%
Trade debts 44 €204,599 €115,074 -€89,525 -43.8%
Suppliers 440/4 €204,599 €115,074 -€89,525 -43.8%
Taxes, remuneration and social security 45 €27,600 - -€27,600
Taxes 450/3 €27,600 - -€27,600
Other amounts payable 47/48 €182,610 €156,021 -€26,590 -14.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,246 €5,243 +€1,997 +61.5%
Other operating charges 640/8 €5,890 €743 -€5,147 -87.4%
Gross operating margin 9900 €223,186 €205,784 -€17,402 -7.8%
Operating profit (loss) 9901 €214,050 €199,798 -€14,253 -6.7%
Financial income 75/76B €4 €1 -€3 -86.8%
Recurring financial income 75 €4 €1 -€3 -86.8%
Financial charges 65/66B €965 €5,393 +€4,428 +458.7%
Recurring financial charges 65 €965 €5,393 +€4,428 +458.7%
Profit (loss) for the period before taxes 9903 €213,089 €194,405 -€18,684 -8.8%
Income taxes 67/77 €51,321 €56,560 +€5,240 +10.2%
Profit (loss) for the period 9904 €161,768 €137,845 -€23,923 -14.8%
Profit (loss) for the period to be appropriated 9905 €161,768 €137,845 -€23,923 -14.8%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.