Belgian Construction Certification Association: 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.
What changed
Belgian Construction Certification Association
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€521
2024 · €58,900-€58,378
Equity
€471,702
2024 · €471,180+€521
Cash
€1.7m
2024 · €683,555+€1.1m
Balance sheet total
€5.3m
2024 · €3.7m+€1.6m
Largest movements
Assets
- Cash +€1.1m
up €1.1m (+154.6%), from €683,555 to €1.7m
mainly Trade debts (+€1.6m) and Depreciation (+€111,139)
- Receivables within one year +€468,174
up €468,174 (+18.3%), from €2.6m to €3.0m
of which Trade receivables: +€573,064
Equity and liabilities
- Trade debts +€1.6m
up €1.6m (+52.7%), from €3.1m to €4.7m
Income statement
- Goods and materials +€614,273
new in 2025: €614,273
- Services and other goods -€352,031
down €352,031 (-2.3%), from €15.2m to €14.9m
- Turnover +€204,092
up €204,092 (+1.4%), from €15.1m to €15.3m
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.
Result 2024
€58,900
Turnover
+€204,092
Other operating income
+€3,184
Goods and materials
-€614,273
Services and other goods
+€352,031
Staff costs
-€33,564
Depreciation
-€11,012
Write-downs
+€20,277
Other operating charges
+€308
Financial income
+€1,109
Financial charges
-€1,238
Taxes
+€20,708
Result 2025
€521
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.
From operations
+€1.2m
Investment
-€175,432
Financing
€0
Cash 2024
€683,555
From operations (derived)
+€1.2m
Net result for the year
+€521
Depreciation
+€111,139
Receivables within one year
-€468,174
Deferred charges and accrued income
-€28,444
Trade debts
+€1.6m
Tax, wage and social debts
-€23,097
Accrued charges and deferred income
+€18,365
Investment (derived)
-€175,432
Investment in fixed assets (net)
-€175,432
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,665,288 | €5,283,251 | +€1.6m | +44.1% |
| Fixed assets | 21/28 | €416,192 | €480,485 | +€64,293 | +15.4% |
| Intangible fixed assets | 21 | €345,756 | €379,866 | +€34,111 | +9.9% |
| Tangible fixed assets | 22/27 | €70,436 | €100,618 | +€30,182 | +42.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €70,436 | €100,618 | +€30,182 | +42.9% |
| Current assets | 29/58 | €3,249,096 | €4,802,766 | +€1.6m | +47.8% |
| Amounts receivable within one year | 40/41 | €2,553,595 | €3,021,769 | +€468,174 | +18.3% |
| Trade receivables | 40 | €2,390,303 | €2,963,367 | +€573,064 | +24.0% |
| Other amounts receivable | 41 | €163,292 | €58,402 | -€104,891 | -64.2% |
| Cash at bank and in hand | 54/58 | €683,555 | €1,740,608 | +€1.1m | +154.6% |
| Deferred charges and accrued income | 490/1 | €11,945 | €40,389 | +€28,444 | +238.1% |
| Total equity and liabilities | 10/49 | €3,665,288 | €5,283,251 | +€1.6m | +44.1% |
| Equity | 10/15 | €471,180 | €471,702 | +€521 | +0.1% |
| Profit (loss) carried forward | 14 | €471,180 | €471,702 | +€521 | +0.1% |
| Amounts payable | 17/49 | €3,194,107 | €4,811,549 | +€1.6m | +50.6% |
| Amounts payable within one year | 42/48 | €3,128,517 | €4,727,594 | +€1.6m | +51.1% |
| Trade debts | 44 | €3,077,675 | €4,699,849 | +€1.6m | +52.7% |
| Suppliers | 440/4 | €3,077,675 | €4,699,849 | +€1.6m | +52.7% |
| Taxes, remuneration and social security | 45 | €50,842 | €27,745 | -€23,097 | -45.4% |
| Taxes | 450/3 | €50,842 | €27,745 | -€23,097 | -45.4% |
| Accrued charges and deferred income | 492/3 | €65,590 | €83,955 | +€18,365 | +28.0% |
| Operating income | 70/76A | €15,497,936 | €15,705,212 | +€207,276 | +1.3% |
| Turnover | 70 | €15,077,829 | €15,281,921 | +€204,092 | +1.4% |
| Other operating income | 74 | €420,107 | €423,291 | +€3,184 | +0.8% |
| Operating charges | 60/66A | €15,407,112 | €15,693,345 | +€286,233 | +1.9% |
| Goods for resale, raw materials and consumables | 60 | - | €614,273 | +€614,273 | |
| Purchases | 600/8 | - | €614,273 | +€614,273 | |
| Services and other goods | 61 | €15,240,894 | €14,888,863 | -€352,031 | -2.3% |
| Remuneration, social security and pensions | 62 | - | €33,564 | +€33,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,127 | €111,139 | +€11,012 | +11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €64,318 | €44,041 | -€20,277 | -31.5% |
| Other operating charges | 640/8 | €1,773 | €1,465 | -€308 | -17.4% |
| Operating profit (loss) | 9901 | €90,824 | €11,867 | -€78,958 | -86.9% |
| Financial income | 75/76B | €1,874 | €2,983 | +€1,109 | +59.2% |
| Recurring financial income | 75 | €1,874 | €2,983 | +€1,109 | +59.2% |
| Income from current assets | 751 | - | €2,229 | +€2,229 | |
| Other financial income | 752/9 | €1,874 | €754 | -€1,120 | -59.8% |
| Financial charges | 65/66B | €9,478 | €10,715 | +€1,238 | +13.1% |
| Recurring financial charges | 65 | €9,478 | €10,715 | +€1,238 | +13.1% |
| Other financial charges | 652/9 | €9,478 | €10,715 | +€1,238 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €83,221 | €4,134 | -€79,086 | -95.0% |
| Income taxes | 67/77 | €24,321 | €3,613 | -€20,708 | -85.1% |
| Taxes | 670/3 | €24,321 | €3,613 | -€20,708 | -85.1% |
| Profit (loss) for the period | 9904 | €58,900 | €521 | -€58,378 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,900 | €521 | -€58,378 | -99.1% |
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 7 October 2026 via checked.be.