BS 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.
BS CONSTRUCT
Largest movements
- Current investments -€50
no longer reported in 2025 (was €50)
- Cash +€50
new in 2025: €50
mainly Accrued charges and deferred income (+€67) and Current investments (+€50)
- Profit (loss) carried forward -€67
down €67 (-10.2%), from -€659 to -€726
- Accrued charges and deferred income +€67
new in 2025: €67
- Gross operating margin -€67
new in 2025: -€67
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €931 | €931 | = | 0.0% |
| Current assets | 29/58 | €931 | €931 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €881 | €881 | = | 0.0% |
| Trade receivables | 40 | €881 | €881 | = | 0.0% |
| Current investments | 50/53 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €931 | €931 | = | 0.0% |
| Equity | 10/15 | €160 | €93 | -€67 | -41.9% |
| Contributions | 10/11 | €819 | €819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€659 | -€726 | -€67 | -10.2% |
| Amounts payable | 17/49 | €771 | €838 | +€67 | +8.7% |
| Amounts payable within one year | 42/48 | €771 | €771 | = | 0.0% |
| Other amounts payable | 47/48 | €771 | €771 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Gross operating margin | 9900 | - | -€67 | -€67 | |
| Operating profit (loss) | 9901 | - | -€67 | -€67 | |
| Profit (loss) for the period before taxes | 9903 | - | -€67 | -€67 | |
| Profit (loss) for the period | 9904 | - | -€67 | -€67 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€67 | -€67 |
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 10 October 2026 via checked.be.