ANDRESCONSTRUCT: 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.
ANDRESCONSTRUCT
Largest movements
- Tangible fixed assets +€83,948
up €83,948 (+11609.3%), from €723 to €84,671
of which Land and buildings: +€76,600
- Cash -€7,844
down €7,844 (-75.8%), from €10,347 to €2,503
mainly Investment in fixed assets (net) (-€90,950) and Receivables within one year (-€4,042)
- Receivables within one year +€4,042
up €4,042 (+10.1%), from €39,824 to €43,866
of which Other amounts receivable: +€3,200
- Debts after one year +€61,783
up €61,783 (+1224.0%), from €5,048 to €66,830
- Profit (loss) carried forward +€12,059
up €12,059 (+34.1%), from €35,354 to €47,413
- Current portion of long-term debt +€4,999
up €4,999 (+193.5%), from €2,583 to €7,583
- Trade debts +€2,573
up €2,573 (+601.7%), from €428 to €3,001
- Tax, wage and social debts -€1,335
down €1,335 (-16.6%), from €8,044 to €6,709
of which Remuneration and social security: -€2,000
- Turnover +€149,879
up €149,879 (+40.9%), from €366,127 to €516,006
- Purchases and services +€144,958
up €144,958 (+42.0%), from €344,846 to €489,804
- Gross operating margin +€5,669
up €5,669 (+24.4%), from €23,244 to €28,913
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,557 | €132,636 | +€80,079 | +152.4% |
| Fixed assets | 21/28 | €1,697 | €85,646 | +€83,948 | +4945.4% |
| Tangible fixed assets | 22/27 | €723 | €84,671 | +€83,948 | +11609.3% |
| Land and buildings | 22 | - | €76,600 | +€76,600 | |
| Furniture and vehicles | 24 | €723 | €8,071 | +€7,348 | +1016.2% |
| Financial fixed assets | 28 | €974 | €974 | = | 0.0% |
| Current assets | 29/58 | €50,859 | €46,990 | -€3,869 | -7.6% |
| Amounts receivable within one year | 40/41 | €39,824 | €43,866 | +€4,042 | +10.1% |
| Trade receivables | 40 | €121 | €963 | +€841 | +692.5% |
| Other amounts receivable | 41 | €39,703 | €42,903 | +€3,200 | +8.1% |
| Cash at bank and in hand | 54/58 | €10,347 | €2,503 | -€7,844 | -75.8% |
| Deferred charges and accrued income | 490/1 | €688 | €622 | -€66 | -9.6% |
| Total equity and liabilities | 10/49 | €52,557 | €132,636 | +€80,079 | +152.4% |
| Equity | 10/15 | €36,454 | €48,513 | +€12,059 | +33.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,354 | €47,413 | +€12,059 | +34.1% |
| Amounts payable | 17/49 | €16,103 | €84,123 | +€68,020 | +422.4% |
| Amounts payable after more than one year | 17 | €5,048 | €66,830 | +€61,783 | +1224.0% |
| Financial debts | 170/4 | €5,048 | €66,830 | +€61,783 | +1224.0% |
| Amounts payable within one year | 42/48 | €11,055 | €17,293 | +€6,238 | +56.4% |
| Current portion of amounts payable after more than one year | 42 | €2,583 | €7,583 | +€4,999 | +193.5% |
| Trade debts | 44 | €428 | €3,001 | +€2,573 | +601.7% |
| Suppliers | 440/4 | €428 | €3,001 | +€2,573 | +601.7% |
| Taxes, remuneration and social security | 45 | €8,044 | €6,709 | -€1,335 | -16.6% |
| Taxes | 450/3 | €6,044 | €6,709 | +€665 | +11.0% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Turnover | 70 | €366,127 | €516,006 | +€149,879 | +40.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €344,846 | €489,804 | +€144,958 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,425 | €7,002 | -€3,423 | -32.8% |
| Other operating charges | 640/8 | €450 | €400 | -€51 | -11.3% |
| Gross operating margin | 9900 | €23,244 | €28,913 | +€5,669 | +24.4% |
| Operating profit (loss) | 9901 | €12,369 | €21,512 | +€9,143 | +73.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +600.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +600.0% |
| Financial charges | 65/66B | €595 | €5,698 | +€5,103 | +857.6% |
| Recurring financial charges | 65 | €595 | €5,698 | +€5,103 | +857.6% |
| Profit (loss) for the period before taxes | 9903 | €11,774 | €15,814 | +€4,040 | +34.3% |
| Income taxes | 67/77 | €3,098 | €3,755 | +€656 | +21.2% |
| Profit (loss) for the period | 9904 | €8,675 | €12,059 | +€3,384 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,675 | €12,059 | +€3,384 | +39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.