BILL 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.
BILL CONSTRUCT
Largest movements
- Tangible fixed assets +€36,674
up €36,674 (+22.7%), from €161,725 to €198,399
of which Furniture and vehicles: +€52,087
- Receivables within one year +€35,124
up €35,124 (+21.8%), from €161,000 to €196,124
of which Trade receivables: +€31,171
- Cash +€34,453
up €34,453 (+27.7%), from €124,248 to €158,701
mainly Depreciation (+€72,033) and Trade debts (+€35,605)
- Trade debts +€35,605
up €35,605 (+260.5%), from €13,665 to €49,271
- Debts after one year +€26,697
up €26,697 (+42.8%), from €62,313 to €89,010
- Reserves +€17,500
up €17,500 (+43.8%), from €40,000 to €57,500
- Other debts +€13,922
up €13,922 (+5.6%), from €246,763 to €260,685
- Current portion of long-term debt +€9,161
up €9,161 (+20.3%), from €45,231 to €54,392
- Turnover -€640,150
no longer reported in 2025 (was €640,150)
- Purchases and services -€420,292
no longer reported in 2025 (was €420,292)
- Gross operating margin +€81,862
up €81,862 (+37.2%), from €219,857 to €301,719
- Depreciation +€35,010
up €35,010 (+94.6%), from €37,023 to €72,033
- Financial income -€29,262
down €29,262 (-100.0%), from €29,266 to €4
of which Non-recurring financial income: -€29,250
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 | €448,971 | €553,607 | +€104,635 | +23.3% |
| Fixed assets | 21/28 | €161,725 | €198,399 | +€36,674 | +22.7% |
| Tangible fixed assets | 22/27 | €161,725 | €198,399 | +€36,674 | +22.7% |
| Plant, machinery and equipment | 23 | €98,205 | €82,792 | -€15,413 | -15.7% |
| Furniture and vehicles | 24 | €63,520 | €115,607 | +€52,087 | +82.0% |
| Current assets | 29/58 | €287,247 | €355,208 | +€67,961 | +23.7% |
| Amounts receivable within one year | 40/41 | €161,000 | €196,124 | +€35,124 | +21.8% |
| Trade receivables | 40 | €154,246 | €185,417 | +€31,171 | +20.2% |
| Other amounts receivable | 41 | €6,754 | €10,707 | +€3,953 | +58.5% |
| Cash at bank and in hand | 54/58 | €124,248 | €158,701 | +€34,453 | +27.7% |
| Deferred charges and accrued income | 490/1 | €1,999 | €383 | -€1,616 | -80.8% |
| Total equity and liabilities | 10/49 | €448,971 | €553,607 | +€104,635 | +23.3% |
| Equity | 10/15 | €57,485 | €72,593 | +€15,108 | +26.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €57,500 | +€17,500 | +43.8% |
| Distributable reserves | 133 | €40,000 | €57,500 | +€17,500 | +43.8% |
| Profit (loss) carried forward | 14 | €2,485 | €93 | -€2,392 | -96.3% |
| Amounts payable | 17/49 | €391,486 | €481,014 | +€89,528 | +22.9% |
| Amounts payable after more than one year | 17 | €62,313 | €89,010 | +€26,697 | +42.8% |
| Financial debts | 170/4 | €62,313 | €89,010 | +€26,697 | +42.8% |
| Amounts payable within one year | 42/48 | €328,544 | €391,689 | +€63,145 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €45,231 | €54,392 | +€9,161 | +20.3% |
| Trade debts | 44 | €13,665 | €49,271 | +€35,605 | +260.5% |
| Suppliers | 440/4 | €13,665 | €49,271 | +€35,605 | +260.5% |
| Taxes, remuneration and social security | 45 | €22,885 | €27,341 | +€4,456 | +19.5% |
| Taxes | 450/3 | €4,696 | €11,088 | +€6,393 | +136.1% |
| Remuneration and social security | 454/9 | €18,190 | €16,253 | -€1,936 | -10.6% |
| Other amounts payable | 47/48 | €246,763 | €260,685 | +€13,922 | +5.6% |
| Accrued charges and deferred income | 492/3 | €629 | €314 | -€315 | -50.0% |
| Turnover | 70 | €640,150 | - | -€640,150 | |
| Goods, raw materials, services and sundry goods | 60/61 | €420,292 | - | -€420,292 | |
| Remuneration, social security and pensions | 62 | €160,118 | €177,362 | +€17,243 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,023 | €72,033 | +€35,010 | +94.6% |
| Other operating charges | 640/8 | €926 | €1,357 | +€431 | +46.6% |
| Non-recurring operating charges | 66A | - | €9,530 | +€9,530 | |
| Gross operating margin | 9900 | €219,857 | €301,719 | +€81,862 | +37.2% |
| Operating profit (loss) | 9901 | €21,790 | €41,437 | +€19,648 | +90.2% |
| Financial income | 75/76B | €29,266 | €4 | -€29,262 | -100.0% |
| Recurring financial income | 75 | €16 | €4 | -€12 | -76.6% |
| Non-recurring financial income | 76B | €29,250 | - | -€29,250 | |
| Financial charges | 65/66B | €11,466 | €13,164 | +€1,698 | +14.8% |
| Recurring financial charges | 65 | €11,252 | €13,164 | +€1,911 | +17.0% |
| Non-recurring financial charges | 66B | €214 | - | -€214 | |
| Profit (loss) for the period before taxes | 9903 | €39,590 | €28,278 | -€11,312 | -28.6% |
| Income taxes | 67/77 | -€78 | €13,170 | +€13,248 | |
| Profit (loss) for the period | 9904 | €39,668 | €15,108 | -€24,560 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,668 | €15,108 | -€24,560 | -61.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.