AN CONSTRUCT CONSULTING: 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.
AN CONSTRUCT CONSULTING
Largest movements
- Cash -€14,521
down €14,521 (-42.4%), from €34,237 to €19,716
mainly Other debts (-€59,973) and Tax, wage and social debts (-€4,704)
- Other debts -€59,973
down €59,973 (-91.2%), from €65,791 to €5,818
- Profit (loss) carried forward +€50,422
up €50,422, from -€24,043 to €26,380
- Tax, wage and social debts -€4,704
down €4,704 (-59.6%), from €7,888 to €3,184
of which Remuneration and social security: -€7,425
- Financial charges -€54,122
down €54,122 (-99.7%), from €54,273 to €151
- Staff costs -€46,268
down €46,268 (-83.8%), from €55,245 to €8,977
- Gross operating margin +€18,379
up €18,379 (+40.0%), from €45,950 to €64,329
- Depreciation -€1,421
down €1,421 (-41.0%), from €3,467 to €2,046
- Taxes +€1,243
up €1,243 (+269%), from €463 to €1,706
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 | €104,335 | €90,142 | -€14,193 | -13.6% |
| Fixed assets | 21/28 | €4,922 | €5,139 | +€217 | +4.4% |
| Tangible fixed assets | 22/27 | €4,922 | €5,139 | +€217 | +4.4% |
| Furniture and vehicles | 24 | €4,922 | €5,139 | +€217 | +4.4% |
| Current assets | 29/58 | €99,413 | €85,003 | -€14,410 | -14.5% |
| Amounts receivable within one year | 40/41 | €64,673 | €64,367 | -€306 | -0.5% |
| Trade receivables | 40 | €59,451 | €62,601 | +€3,150 | +5.3% |
| Other amounts receivable | 41 | €5,222 | €1,767 | -€3,456 | -66.2% |
| Cash at bank and in hand | 54/58 | €34,237 | €19,716 | -€14,521 | -42.4% |
| Deferred charges and accrued income | 490/1 | €503 | €920 | +€417 | +82.8% |
| Total equity and liabilities | 10/49 | €104,335 | €90,142 | -€14,193 | -13.6% |
| Equity | 10/15 | €21,018 | €71,440 | +€50,422 | +240% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €38,860 | €38,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,000 | - | -€37,000 | |
| Reserves not available under the articles | 1311 | €37,000 | - | -€37,000 | |
| Distributable reserves | 133 | €1,860 | €38,860 | +€37,000 | +1,989% |
| Profit (loss) carried forward | 14 | -€24,043 | €26,380 | +€50,422 | |
| Amounts payable | 17/49 | €83,318 | €18,703 | -€64,615 | -77.6% |
| Amounts payable within one year | 42/48 | €83,318 | €17,903 | -€65,415 | -78.5% |
| Trade debts | 44 | €9,639 | €8,901 | -€738 | -7.7% |
| Suppliers | 440/4 | €9,639 | €8,901 | -€738 | -7.7% |
| Taxes, remuneration and social security | 45 | €7,888 | €3,184 | -€4,704 | -59.6% |
| Taxes | 450/3 | €463 | €3,184 | +€2,721 | +588% |
| Remuneration and social security | 454/9 | €7,425 | €0 | -€7,425 | -100% |
| Other amounts payable | 47/48 | €65,791 | €5,818 | -€59,973 | -91.2% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €55,245 | €8,977 | -€46,268 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,467 | €2,046 | -€1,421 | -41.0% |
| Other operating charges | 640/8 | €742 | €1,027 | +€285 | +38.4% |
| Gross operating margin | 9900 | €45,950 | €64,329 | +€18,379 | +40.0% |
| Operating profit (loss) | 9901 | -€13,503 | €52,280 | +€65,783 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -6.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -6.3% |
| Financial charges | 65/66B | €54,273 | €151 | -€54,122 | -99.7% |
| Recurring financial charges | 65 | €54,273 | €151 | -€54,122 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€67,776 | €52,128 | +€119,905 | |
| Income taxes | 67/77 | €463 | €1,706 | +€1,243 | +269% |
| Profit (loss) for the period | 9904 | -€68,239 | €50,422 | +€118,661 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68,239 | €50,422 | +€118,661 |
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 15 October 2026 via checked.be.