BB-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.
BB-CONSTRUCT
Largest movements
- Tangible fixed assets +€22,799
up €22,799 (+98.6%), from €23,133 to €45,932
of which Furniture and vehicles: +€23,901
- Receivables within one year +€7,156
up €7,156 (+192.4%), from €3,720 to €10,875
of which Trade receivables: +€10,875
- Stocks and contracts +€4,112
new in 2025: €4,112
- Cash +€1,890
up €1,890 (+7.1%), from €26,640 to €28,530
mainly Debts after one year (+€20,087) and Depreciation (+€14,494)
- Deferred charges and accrued income +€1,093
new in 2025: €1,093
- Debts after one year +€20,087
up €20,087 (+218.7%), from €9,185 to €29,272
- Other debts +€11,789
new in 2025: €11,789
- Current portion of long-term debt +€4,978
up €4,978 (+67.9%), from €7,336 to €12,315
- Reserves -€4,000
down €4,000 (-18.2%), from €22,000 to €18,000
- Tax, wage and social debts +€3,889
up €3,889 (+257.3%), from €1,511 to €5,401
- Gross operating margin +€23,381
up €23,381 (+415.1%), from €5,632 to €29,014
- Depreciation +€4,383
up €4,383 (+43.4%), from €10,111 to €14,494
- Taxes -€1,577
no longer reported in 2025 (was €1,577)
- Financial charges +€575
up €575 (+113.9%), from €505 to €1,080
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 | €53,493 | €90,542 | +€37,048 | +69.3% |
| Fixed assets | 21/28 | €23,133 | €45,932 | +€22,799 | +98.6% |
| Tangible fixed assets | 22/27 | €23,133 | €45,932 | +€22,799 | +98.6% |
| Plant, machinery and equipment | 23 | €3,877 | €2,775 | -€1,102 | -28.4% |
| Furniture and vehicles | 24 | €19,256 | €43,157 | +€23,901 | +124.1% |
| Current assets | 29/58 | €30,360 | €44,609 | +€14,250 | +46.9% |
| Stocks and contracts in progress | 3 | - | €4,112 | +€4,112 | |
| Stocks | 30/36 | - | €4,112 | +€4,112 | |
| Amounts receivable within one year | 40/41 | €3,720 | €10,875 | +€7,156 | +192.4% |
| Trade receivables | 40 | - | €10,875 | +€10,875 | |
| Other amounts receivable | 41 | €3,720 | - | -€3,720 | |
| Cash at bank and in hand | 54/58 | €26,640 | €28,530 | +€1,890 | +7.1% |
| Deferred charges and accrued income | 490/1 | - | €1,093 | +€1,093 | |
| Total equity and liabilities | 10/49 | €53,493 | €90,542 | +€37,048 | +69.3% |
| Equity | 10/15 | €29,561 | €26,457 | -€3,104 | -10.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €18,000 | -€4,000 | -18.2% |
| Distributable reserves | 133 | €22,000 | €18,000 | -€4,000 | -18.2% |
| Profit (loss) carried forward | 14 | €2,561 | €3,457 | +€896 | +35.0% |
| Amounts payable | 17/49 | €23,933 | €64,085 | +€40,152 | +167.8% |
| Amounts payable after more than one year | 17 | €9,185 | €29,272 | +€20,087 | +218.7% |
| Financial debts | 170/4 | €9,185 | €29,272 | +€20,087 | +218.7% |
| Amounts payable within one year | 42/48 | €14,747 | €34,813 | +€20,065 | +136.1% |
| Current portion of amounts payable after more than one year | 42 | €7,336 | €12,315 | +€4,978 | +67.9% |
| Trade debts | 44 | €5,900 | €5,309 | -€591 | -10.0% |
| Suppliers | 440/4 | €5,900 | €5,309 | -€591 | -10.0% |
| Taxes, remuneration and social security | 45 | €1,511 | €5,401 | +€3,889 | +257.3% |
| Taxes | 450/3 | €1,511 | €5,401 | +€3,889 | +257.3% |
| Other amounts payable | 47/48 | - | €11,789 | +€11,789 | |
| Non-recurring operating income | 76A | €9,500 | - | -€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,111 | €14,494 | +€4,383 | +43.4% |
| Other operating charges | 640/8 | €824 | €729 | -€95 | -11.6% |
| Gross operating margin | 9900 | €5,632 | €29,014 | +€23,381 | +415.1% |
| Operating profit (loss) | 9901 | -€5,302 | €13,791 | +€19,093 | |
| Financial income | 75/76B | €424 | €185 | -€239 | -56.4% |
| Recurring financial income | 75 | €424 | €185 | -€239 | -56.4% |
| Financial charges | 65/66B | €505 | €1,080 | +€575 | +113.9% |
| Recurring financial charges | 65 | €505 | €1,080 | +€575 | +113.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,383 | €12,896 | +€18,279 | |
| Income taxes | 67/77 | €1,577 | - | -€1,577 | |
| Profit (loss) for the period | 9904 | -€6,960 | €12,896 | +€19,856 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,960 | €12,896 | +€19,856 |
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 4 October 2026 via checked.be.