BConstruct: 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.
BConstruct
Largest movements
- Receivables within one year +€31,751
up €31,751 (+144%), from €22,115 to €53,865
of which Other amounts receivable: +€19,984
- Cash -€6,573
down €6,573 (-77.5%), from €8,484 to €1,911
mainly Receivables within one year (-€31,751) and Other debts (-€18,000)
- Trade debts +€30,344
up €30,344 (+4,766%), from €637 to €30,981
- Other debts -€18,000
down €18,000 (-95.2%), from €18,907 to €907
- Profit (loss) carried forward +€8,392
up €8,392 (+37.4%), from €22,423 to €30,815
- Tax, wage and social debts +€5,492
up €5,492 (+50.6%), from €10,863 to €16,356
- Other operating charges +€18,788
up €18,788 (+146%), from €12,842 to €31,630
- Purchases and services +€17,238
up €17,238 (+35.3%), from €48,865 to €66,104
- Taxes -€5,041
down €5,041 (-57.1%), from €8,825 to €3,784
- Turnover -€3,774
down €3,774 (-4.9%), from €76,510 to €72,736
- Gross operating margin +€2,134
up €2,134 (+5.1%), from €42,252 to €44,386
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 | €59,705 | €85,781 | +€26,077 | +43.7% |
| Fixed assets | 21/28 | €1,513 | €1,971 | +€458 | +30.3% |
| Tangible fixed assets | 22/27 | €1,513 | €1,971 | +€458 | +30.3% |
| Plant, machinery and equipment | 23 | €0 | €1,652 | +€1,652 | |
| Furniture and vehicles | 24 | €1,513 | €319 | -€1,194 | -78.9% |
| Current assets | 29/58 | €58,192 | €83,811 | +€25,619 | +44.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,115 | €53,865 | +€31,751 | +144% |
| Trade receivables | 40 | €16,740 | €28,506 | +€11,766 | +70.3% |
| Other amounts receivable | 41 | €5,375 | €25,359 | +€19,984 | +372% |
| Cash at bank and in hand | 54/58 | €8,484 | €1,911 | -€6,573 | -77.5% |
| Deferred charges and accrued income | 490/1 | €2,593 | €3,034 | +€441 | +17.0% |
| Total equity and liabilities | 10/49 | €59,705 | €85,781 | +€26,077 | +43.7% |
| Equity | 10/15 | €29,027 | €37,419 | +€8,392 | +28.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €404 | €404 | = | 0.0% |
| Distributable reserves | 133 | €404 | €404 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,423 | €30,815 | +€8,392 | +37.4% |
| Amounts payable | 17/49 | €30,678 | €48,362 | +€17,684 | +57.6% |
| Amounts payable within one year | 42/48 | €30,678 | €48,362 | +€17,684 | +57.6% |
| Financial debts | 43 | €271 | €118 | -€152 | -56.3% |
| Credit institutions | 430/8 | €271 | €118 | -€152 | -56.3% |
| Trade debts | 44 | €637 | €30,981 | +€30,344 | +4,766% |
| Suppliers | 440/4 | €637 | €30,981 | +€30,344 | +4,766% |
| Taxes, remuneration and social security | 45 | €10,863 | €16,356 | +€5,492 | +50.6% |
| Taxes | 450/3 | €10,863 | €16,356 | +€5,492 | +50.6% |
| Other amounts payable | 47/48 | €18,907 | €907 | -€18,000 | -95.2% |
| Turnover | 70 | €76,510 | €72,736 | -€3,774 | -4.9% |
| Non-recurring operating income | 76A | - | €2,100 | +€2,100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,865 | €66,104 | +€17,238 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €1,195 | -€135 | -10.2% |
| Other operating charges | 640/8 | €12,842 | €31,630 | +€18,788 | +146% |
| Gross operating margin | 9900 | €42,252 | €44,386 | +€2,134 | +5.1% |
| Operating profit (loss) | 9901 | €28,079 | €11,561 | -€16,519 | -58.8% |
| Financial income | 75/76B | €692 | €984 | +€292 | +42.3% |
| Recurring financial income | 75 | €692 | €984 | +€292 | +42.3% |
| Financial charges | 65/66B | €396 | €368 | -€28 | -7.2% |
| Recurring financial charges | 65 | €396 | €368 | -€28 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €28,375 | €12,177 | -€16,198 | -57.1% |
| Income taxes | 67/77 | €8,825 | €3,784 | -€5,041 | -57.1% |
| Profit (loss) for the period | 9904 | €19,550 | €8,392 | -€11,157 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,550 | €8,392 | -€11,157 | -57.1% |
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 14 October 2026 via checked.be.