B.T.A. 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.T.A. CONSTRUCT
Largest movements
- Cash -€6,220
down €6,220 (-5.9%), from €105,392 to €99,172
mainly Net result for the year (-€6,592)
- Profit (loss) carried forward -€6,592
down €6,592 (-82.7%), from -€7,969 to -€14,561
- Financial charges +€200
up €200 (+17.6%), from €1,140 to €1,341
- Gross operating margin +€147
up €147 (+2.8%), from -€5,205 to -€5,059
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 | €105,639 | €99,419 | -€6,220 | -5.9% |
| Current assets | 29/58 | €105,639 | €99,419 | -€6,220 | -5.9% |
| Amounts receivable within one year | 40/41 | €247 | €247 | = | 0.0% |
| Trade receivables | 40 | €247 | €247 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,392 | €99,172 | -€6,220 | -5.9% |
| Total equity and liabilities | 10/49 | €105,639 | €99,419 | -€6,220 | -5.9% |
| Equity | 10/15 | €101,104 | €94,512 | -€6,592 | -6.5% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €9,916 | €9,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,969 | -€14,561 | -€6,592 | -82.7% |
| Amounts payable | 17/49 | €4,535 | €4,908 | +€372 | +8.2% |
| Amounts payable within one year | 42/48 | €4,535 | €4,908 | +€372 | +8.2% |
| Trade debts | 44 | €4,535 | €4,908 | +€372 | +8.2% |
| Suppliers | 440/4 | €4,535 | €4,908 | +€372 | +8.2% |
| Other operating charges | 640/8 | €187 | €193 | +€6 | +3.0% |
| Gross operating margin | 9900 | -€5,205 | -€5,059 | +€147 | +2.8% |
| Operating profit (loss) | 9901 | -€5,392 | -€5,251 | +€141 | +2.6% |
| Financial charges | 65/66B | €1,140 | €1,341 | +€200 | +17.6% |
| Recurring financial charges | 65 | €1,140 | €1,341 | +€200 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,533 | -€6,592 | -€59 | -0.9% |
| Profit (loss) for the period | 9904 | -€6,533 | -€6,592 | -€59 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,533 | -€6,592 | -€59 | -0.9% |
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 8 October 2026 via checked.be.