BND CONSTRUCT: 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.
BND CONSTRUCT
Largest movements
- Cash +€62,305
up €62,305 (+380.7%), from €16,367 to €78,672
mainly Receivables within one year (+€46,649) and Net result for the year (+€21,073)
- Receivables within one year -€46,649
down €46,649 (-27.1%), from €172,162 to €125,513
of which Trade receivables: -€50,420
- Stocks and contracts +€20,608
new in 2025: €20,608
- Tangible fixed assets -€13,327
down €13,327 (-66.3%), from €20,089 to €6,762
of which Furniture and vehicles: -€12,716
- Other debts +€17,543
up €17,543 (+3881.3%), from €452 to €17,995
- Tax, wage and social debts +€9,793
up €9,793 (+37.6%), from €26,075 to €35,868
of which Taxes: +€10,046
- Trade debts -€7,385
down €7,385 (-8.8%), from €83,853 to €76,468
- Profit (loss) carried forward +€3,426
up €3,426 (+3.6%), from €96,021 to €99,448
- Turnover -€21,892
down €21,892 (-4.8%), from €456,582 to €434,690
- Gross operating margin -€19,240
down €19,240 (-18.7%), from €102,743 to €83,503
- Other operating charges +€7,987
up €7,987 (+821.5%), from €972 to €8,960
- Depreciation -€6,717
down €6,717 (-39.5%), from €16,997 to €10,280
- Financial charges +€6,600
up €6,600 (+85.6%), from €7,707 to €14,307
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 | €208,842 | €231,779 | +€22,937 | +11.0% |
| Fixed assets | 21/28 | €20,089 | €6,762 | -€13,327 | -66.3% |
| Tangible fixed assets | 22/27 | €20,089 | €6,762 | -€13,327 | -66.3% |
| Plant, machinery and equipment | 23 | €2,583 | €1,973 | -€611 | -23.6% |
| Furniture and vehicles | 24 | €17,506 | €4,790 | -€12,716 | -72.6% |
| Current assets | 29/58 | €188,752 | €225,017 | +€36,264 | +19.2% |
| Stocks and contracts in progress | 3 | - | €20,608 | +€20,608 | |
| Stocks | 30/36 | - | €20,608 | +€20,608 | |
| Amounts receivable within one year | 40/41 | €172,162 | €125,513 | -€46,649 | -27.1% |
| Trade receivables | 40 | €162,485 | €112,065 | -€50,420 | -31.0% |
| Other amounts receivable | 41 | €9,677 | €13,449 | +€3,771 | +39.0% |
| Cash at bank and in hand | 54/58 | €16,367 | €78,672 | +€62,305 | +380.7% |
| Deferred charges and accrued income | 490/1 | €224 | €224 | = | 0.0% |
| Total equity and liabilities | 10/49 | €208,842 | €231,779 | +€22,937 | +11.0% |
| Equity | 10/15 | €98,021 | €101,448 | +€3,426 | +3.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,021 | €99,448 | +€3,426 | +3.6% |
| Amounts payable | 17/49 | €110,820 | €130,331 | +€19,511 | +17.6% |
| Amounts payable within one year | 42/48 | €110,820 | €130,331 | +€19,511 | +17.6% |
| Financial debts | 43 | €440 | - | -€440 | |
| Credit institutions | 430/8 | €440 | - | -€440 | |
| Trade debts | 44 | €83,853 | €76,468 | -€7,385 | -8.8% |
| Suppliers | 440/4 | €83,853 | €76,468 | -€7,385 | -8.8% |
| Taxes, remuneration and social security | 45 | €26,075 | €35,868 | +€9,793 | +37.6% |
| Taxes | 450/3 | €25,822 | €35,868 | +€10,046 | +38.9% |
| Remuneration and social security | 454/9 | €254 | - | -€254 | |
| Other amounts payable | 47/48 | €452 | €17,995 | +€17,543 | +3881.3% |
| Turnover | 70 | €456,582 | €434,690 | -€21,892 | -4.8% |
| Non-recurring operating income | 76A | €1,835 | €5,458 | +€3,623 | +197.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €355,673 | €356,645 | +€971 | +0.3% |
| Remuneration, social security and pensions | 62 | €11,497 | €17,351 | +€5,854 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,997 | €10,280 | -€6,717 | -39.5% |
| Other operating charges | 640/8 | €972 | €8,960 | +€7,987 | +821.5% |
| Gross operating margin | 9900 | €102,743 | €83,503 | -€19,240 | -18.7% |
| Operating profit (loss) | 9901 | €73,277 | €46,912 | -€26,365 | -36.0% |
| Financial income | 75/76B | €75 | €1,600 | +€1,525 | +2021.4% |
| Recurring financial income | 75 | €75 | €1,600 | +€1,525 | +2021.4% |
| Financial charges | 65/66B | €7,707 | €14,307 | +€6,600 | +85.6% |
| Recurring financial charges | 65 | €7,707 | €14,307 | +€6,600 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €65,645 | €34,206 | -€31,440 | -47.9% |
| Income taxes | 67/77 | €17,459 | €13,132 | -€4,326 | -24.8% |
| Profit (loss) for the period | 9904 | €48,187 | €21,073 | -€27,113 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,187 | €21,073 | -€27,113 | -56.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.