B. B. & V. -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.
B. B. & V. -CONSTRUCT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€34,003
down €34,003 (-2.1%), from -€1.6m to -€1.6m
- Accrued charges and deferred income +€33,280
up €33,280 (+4.7%), from €700,883 to €734,163
- Other debts +€520
up €520 (+1.1%), from €47,959 to €48,478
- Gross operating margin +€1,818
up €1,818, from -€1,818 to €0
- Staff costs -€1,020
down €1,020 (-100.0%), from €1,020 to €0
- Financial charges -€124
down €124 (-0.4%), from €33,607 to €33,484
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.
Cash bridge derived
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 | €22,679 | €22,475 | -€204 | -0.9% |
| Fixed assets | 21/28 | €10,843 | €10,843 | = | 0.0% |
| Financial fixed assets | 28 | €10,843 | €10,843 | = | 0.0% |
| Current assets | 29/58 | €11,837 | €11,633 | -€204 | -1.7% |
| Cash at bank and in hand | 54/58 | €11,837 | €11,633 | -€204 | -1.7% |
| Total equity and liabilities | 10/49 | €22,679 | €22,475 | -€204 | -0.9% |
| Equity | 10/15 | -€1,521,257 | -€1,555,261 | -€34,003 | -2.2% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,583,757 | -€1,617,761 | -€34,003 | -2.1% |
| Amounts payable | 17/49 | €1,543,937 | €1,577,736 | +€33,799 | +2.2% |
| Amounts payable after more than one year | 17 | €187,500 | €187,500 | = | 0.0% |
| Financial debts | 170/4 | €187,500 | €187,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €655,553 | €656,073 | +€520 | +0.1% |
| Trade debts | 44 | €607,595 | €607,595 | = | 0.0% |
| Suppliers | 440/4 | €607,595 | €607,595 | = | 0.0% |
| Other amounts payable | 47/48 | €47,959 | €48,478 | +€520 | +1.1% |
| Accrued charges and deferred income | 492/3 | €700,883 | €734,163 | +€33,280 | +4.7% |
| Remuneration, social security and pensions | 62 | €1,020 | €0 | -€1,020 | -100.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,818 | €0 | +€1,818 | |
| Operating profit (loss) | 9901 | -€3,343 | -€520 | +€2,823 | +84.5% |
| Financial charges | 65/66B | €33,607 | €33,484 | -€124 | -0.4% |
| Recurring financial charges | 65 | €33,607 | €33,484 | -€124 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,950 | -€34,003 | +€2,947 | +8.0% |
| Profit (loss) for the period | 9904 | -€36,950 | -€34,003 | +€2,947 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,950 | -€34,003 | +€2,947 | +8.0% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.