B Pro Construct: 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.
B Pro Construct
Largest movements
- Receivables within one year +€35,569
up €35,569 (+116%), from €30,635 to €66,204
of which Trade receivables: +€38,405
- Receivables after one year -€16,950
down €16,950 (-87.8%), from €19,300 to €2,350
- Tangible fixed assets +€5,332
up €5,332 (+39.8%), from €13,398 to €18,730
of which Furniture and vehicles: +€8,471
- Profit (loss) carried forward +€18,282
up €18,282 (+373%), from €4,898 to €23,180
- Trade debts +€7,716
up €7,716 (+31.5%), from €24,511 to €32,226
of which Suppliers: +€13,637
- Other debts -€5,060
down €5,060 (-72.1%), from €7,016 to €1,956
- Short-term financial debts +€3,041
up €3,041 (+55.8%), from €5,452 to €8,493
- Tax, wage and social debts +€2,711
up €2,711 (+38.9%), from €6,968 to €9,679
of which Taxes: +€7,258
- Turnover -€343,983
no longer reported in 2025 (was €343,983)
- Purchases and services -€340,368
no longer reported in 2025 (was €340,368)
- Gross operating margin +€30,337
up €30,337 (+839%), from €3,615 to €33,952
- Taxes +€5,141
new in 2025: €5,141
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 | €63,333 | €87,535 | +€24,201 | +38.2% |
| Fixed assets | 21/28 | €13,398 | €18,930 | +€5,532 | +41.3% |
| Tangible fixed assets | 22/27 | €13,398 | €18,730 | +€5,332 | +39.8% |
| Plant, machinery and equipment | 23 | €11,767 | €8,628 | -€3,139 | -26.7% |
| Furniture and vehicles | 24 | €1,631 | €10,103 | +€8,471 | +519% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €49,935 | €68,604 | +€18,669 | +37.4% |
| Amounts receivable after more than one year | 29 | €19,300 | €2,350 | -€16,950 | -87.8% |
| Trade receivables | 290 | €19,300 | €2,350 | -€16,950 | -87.8% |
| Amounts receivable within one year | 40/41 | €30,635 | €66,204 | +€35,569 | +116% |
| Trade receivables | 40 | €24,948 | €63,354 | +€38,405 | +154% |
| Other amounts receivable | 41 | €5,687 | €2,851 | -€2,836 | -49.9% |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €63,333 | €87,535 | +€24,201 | +38.2% |
| Equity | 10/15 | €16,898 | €35,180 | +€18,282 | +108% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,898 | €23,180 | +€18,282 | +373% |
| Amounts payable | 17/49 | €46,435 | €52,354 | +€5,919 | +12.7% |
| Amounts payable within one year | 42/48 | €46,435 | €52,354 | +€5,919 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €2,489 | - | -€2,489 | |
| Financial debts | 43 | €5,452 | €8,493 | +€3,041 | +55.8% |
| Credit institutions | 430/8 | €5,452 | €8,493 | +€3,041 | +55.8% |
| Trade debts | 44 | €24,511 | €32,226 | +€7,716 | +31.5% |
| Suppliers | 440/4 | €18,589 | €32,226 | +€13,637 | +73.4% |
| Bills of exchange payable | 441 | €5,921 | - | -€5,921 | |
| Taxes, remuneration and social security | 45 | €6,968 | €9,679 | +€2,711 | +38.9% |
| Taxes | 450/3 | €2,422 | €9,679 | +€7,258 | +300% |
| Remuneration and social security | 454/9 | €4,546 | - | -€4,546 | |
| Other amounts payable | 47/48 | €7,016 | €1,956 | -€5,060 | -72.1% |
| Turnover | 70 | €343,983 | - | -€343,983 | |
| Goods, raw materials, services and sundry goods | 60/61 | €340,368 | - | -€340,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,082 | €6,547 | +€1,465 | +28.8% |
| Other operating charges | 640/8 | €4,242 | €1,995 | -€2,247 | -53.0% |
| Gross operating margin | 9900 | €3,615 | €33,952 | +€30,337 | +839% |
| Operating profit (loss) | 9901 | -€5,710 | €25,409 | +€31,119 | |
| Financial income | 75/76B | €33 | €0 | -€33 | -100.0% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -100.0% |
| Financial charges | 65/66B | €745 | €1,986 | +€1,240 | +166% |
| Recurring financial charges | 65 | €745 | €1,986 | +€1,240 | +166% |
| Profit (loss) for the period before taxes | 9903 | -€6,422 | €23,424 | +€29,846 | |
| Income taxes | 67/77 | - | €5,141 | +€5,141 | |
| Profit (loss) for the period | 9904 | -€6,422 | €18,282 | +€24,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,422 | €18,282 | +€24,704 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.