B&T 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&T CONSTRUCT
Largest movements
- Cash -€21,979
no longer reported in 2025 (was €21,979)
mainly Net result for the year (-€47,556) and Trade debts (-€10,347)
- Receivables within one year -€11,091
down €11,091 (-42.3%), from €26,246 to €15,155
of which Trade receivables: -€14,761
- Profit (loss) carried forward -€47,556
new in 2025: -€47,556
- Advances received +€20,317
up €20,317 (+248%), from €8,198 to €28,515
- Trade debts -€10,347
down €10,347 (-64.7%), from €15,983 to €5,635
- Short-term financial debts +€2,370
new in 2025: €2,370
- Other debts +€1,915
up €1,915 (+62.5%), from €3,066 to €4,981
- Gross operating margin -€71,161
down €71,161, from €23,687 to -€47,474
- Taxes -€4,338
no longer reported in 2025 (was €4,338)
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 | €48,456 | €15,155 | -€33,301 | -68.7% |
| Current assets | 29/58 | €48,456 | €15,155 | -€33,301 | -68.7% |
| Amounts receivable within one year | 40/41 | €26,246 | €15,155 | -€11,091 | -42.3% |
| Trade receivables | 40 | €25,097 | €10,336 | -€14,761 | -58.8% |
| Other amounts receivable | 41 | €1,149 | €4,819 | +€3,670 | +319% |
| Cash at bank and in hand | 54/58 | €21,979 | - | -€21,979 | |
| Deferred charges and accrued income | 490/1 | €231 | - | -€231 | |
| Total equity and liabilities | 10/49 | €48,456 | €15,155 | -€33,301 | -68.7% |
| Equity | 10/15 | €16,872 | -€30,684 | -€47,556 | |
| Reserves | 13 | €16,872 | €16,872 | = | 0.0% |
| Distributable reserves | 133 | €16,872 | €16,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,556 | -€47,556 | |
| Amounts payable | 17/49 | €31,584 | €45,839 | +€14,255 | +45.1% |
| Amounts payable within one year | 42/48 | €31,584 | €45,839 | +€14,255 | +45.1% |
| Financial debts | 43 | - | €2,370 | +€2,370 | |
| Credit institutions | 430/8 | - | €2,370 | +€2,370 | |
| Trade debts | 44 | €15,983 | €5,635 | -€10,347 | -64.7% |
| Suppliers | 440/4 | €15,983 | €5,635 | -€10,347 | -64.7% |
| Advances received on contracts in progress | 46 | €8,198 | €28,515 | +€20,317 | +248% |
| Taxes, remuneration and social security | 45 | €4,338 | €4,338 | = | 0.0% |
| Taxes | 450/3 | €4,338 | €4,338 | = | 0.0% |
| Other amounts payable | 47/48 | €3,066 | €4,981 | +€1,915 | +62.5% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €23,687 | -€47,474 | -€71,161 | |
| Operating profit (loss) | 9901 | €23,687 | -€47,592 | -€71,279 | |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €139 | €90 | -€49 | -35.2% |
| Recurring financial charges | 65 | €139 | €90 | -€49 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €23,548 | -€47,556 | -€71,104 | |
| Income taxes | 67/77 | €4,338 | - | -€4,338 | |
| Profit (loss) for the period | 9904 | €19,210 | -€47,556 | -€66,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,210 | -€47,556 | -€66,766 |
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 26 October 2026 via checked.be.