B3 CONSTRUCTIONS: what changed
B3 CONSTRUCTIONS
Largest movements
- Receivables within one year +€844,981
up €844,981 (+202%), from €418,226 to €1.3m
of which Other amounts receivable: +€839,921
- Stocks and contracts -€526,400
no longer reported in 2025 (was €526,400)
- Cash -€394,144
down €394,144 (-80.8%), from €487,613 to €93,469
mainly Receivables within one year (-€844,981) and Other debts (-€52,828)
- Deferred charges and accrued income +€15,581
new in 2025: €15,581
- Other debts -€52,828
down €52,828 (-6.6%), from €795,859 to €743,031
- Profit (loss) carried forward -€15,503
new in 2025: -€15,503
- Accrued charges and deferred income +€15,367
new in 2025: €15,367
- Financial income -€73,309
down €73,309 (-65.0%), from €112,757 to €39,448
- Taxes -€14,266
down €14,266 (-94.4%), from €15,118 to €852
- Gross operating margin +€10,759
up €10,759 (+23.7%), from -€45,484 to -€34,725
- Financial charges +€9,151
up €9,151 (+108%), from €8,441 to €17,593
- Other operating charges -€1,314
down €1,314 (-42.4%), from €3,095 to €1,782
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,433,442 | €1,373,460 | -€59,982 | -4.2% |
| Current assets | 29/58 | €1,433,442 | €1,373,460 | -€59,982 | -4.2% |
| Stocks and contracts in progress | 3 | €526,400 | - | -€526,400 | |
| Stocks | 30/36 | €526,400 | - | -€526,400 | |
| Amounts receivable within one year | 40/41 | €418,226 | €1,263,207 | +€844,981 | +202% |
| Trade receivables | 40 | - | €5,060 | +€5,060 | |
| Other amounts receivable | 41 | €418,226 | €1,258,148 | +€839,921 | +201% |
| Current investments | 50/53 | €1,203 | €1,203 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €487,613 | €93,469 | -€394,144 | -80.8% |
| Deferred charges and accrued income | 490/1 | - | €15,581 | +€15,581 | |
| Total equity and liabilities | 10/49 | €1,433,442 | €1,373,460 | -€59,982 | -4.2% |
| Equity | 10/15 | €608,957 | €593,454 | -€15,503 | -2.5% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €597,757 | €597,757 | = | 0.0% |
| Distributable reserves | 133 | €597,757 | €597,757 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,503 | -€15,503 | |
| Amounts payable | 17/49 | €824,484 | €780,005 | -€44,479 | -5.4% |
| Amounts payable within one year | 42/48 | €824,484 | €764,639 | -€59,845 | -7.3% |
| Trade debts | 44 | €2,537 | €5,898 | +€3,361 | +132% |
| Suppliers | 440/4 | €2,537 | €5,898 | +€3,361 | +132% |
| Taxes, remuneration and social security | 45 | €26,088 | €15,710 | -€10,378 | -39.8% |
| Taxes | 450/3 | €26,088 | €15,710 | -€10,378 | -39.8% |
| Other amounts payable | 47/48 | €795,859 | €743,031 | -€52,828 | -6.6% |
| Accrued charges and deferred income | 492/3 | - | €15,367 | +€15,367 | |
| Other operating charges | 640/8 | €3,095 | €1,782 | -€1,314 | -42.4% |
| Gross operating margin | 9900 | -€45,484 | -€34,725 | +€10,759 | +23.7% |
| Operating profit (loss) | 9901 | -€48,579 | -€36,507 | +€12,072 | +24.9% |
| Financial income | 75/76B | €112,757 | €39,448 | -€73,309 | -65.0% |
| Recurring financial income | 75 | €112,757 | €39,448 | -€73,309 | -65.0% |
| Financial charges | 65/66B | €8,441 | €17,593 | +€9,151 | +108% |
| Recurring financial charges | 65 | €8,441 | €17,593 | +€9,151 | +108% |
| Profit (loss) for the period before taxes | 9903 | €55,736 | -€14,651 | -€70,388 | |
| Income taxes | 67/77 | €15,118 | €852 | -€14,266 | -94.4% |
| Profit (loss) for the period | 9904 | €40,618 | -€15,503 | -€56,121 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,618 | -€15,503 | -€56,121 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.