BUILDING CONSTRUCTIONS SERVICES: 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.
BUILDING CONSTRUCTIONS SERVICES
Largest movements
- Tangible fixed assets -€75,919
no longer reported in 2025 (was €75,919)
- Cash +€25,814
up €25,814 (+186.9%), from €13,813 to €39,626
mainly Net result for the year (+€112,695) and Investment in fixed assets (net) (+€75,919)
- Receivables within one year +€19,355
up €19,355 (+117.0%), from €16,542 to €35,898
of which Trade receivables: +€19,514
- Other debts -€128,156
down €128,156 (-76.8%), from €166,810 to €38,654
- Profit (loss) carried forward +€112,695
up €112,695, from -€98,198 to €14,496
- Trade debts -€20,663
no longer reported in 2025 (was €20,663)
- Tax, wage and social debts +€5,374
new in 2025: €5,374
- Gross operating margin -€128,498
down €128,498 (-52.1%), from €246,769 to €118,272
- Taxes +€5,374
new in 2025: €5,374
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 | €109,275 | €78,524 | -€30,751 | -28.1% |
| Fixed assets | 21/28 | €78,919 | €3,000 | -€75,919 | -96.2% |
| Tangible fixed assets | 22/27 | €75,919 | - | -€75,919 | |
| Land and buildings | 22 | €75,919 | - | -€75,919 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €30,355 | €75,524 | +€45,169 | +148.8% |
| Amounts receivable within one year | 40/41 | €16,542 | €35,898 | +€19,355 | +117.0% |
| Trade receivables | 40 | €8,391 | €27,905 | +€19,514 | +232.6% |
| Other amounts receivable | 41 | €8,152 | €7,993 | -€159 | -1.9% |
| Cash at bank and in hand | 54/58 | €13,813 | €39,626 | +€25,814 | +186.9% |
| Total equity and liabilities | 10/49 | €109,275 | €78,524 | -€30,751 | -28.1% |
| Equity | 10/15 | -€78,198 | €34,496 | +€112,695 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | - | €20,000 | +€20,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€98,198 | €14,496 | +€112,695 | |
| Amounts payable | 17/49 | €187,473 | €44,028 | -€143,445 | -76.5% |
| Amounts payable within one year | 42/48 | €187,473 | €44,028 | -€143,445 | -76.5% |
| Trade debts | 44 | €20,663 | - | -€20,663 | |
| Suppliers | 440/4 | €20,663 | - | -€20,663 | |
| Taxes, remuneration and social security | 45 | - | €5,374 | +€5,374 | |
| Taxes | 450/3 | - | €5,374 | +€5,374 | |
| Other amounts payable | 47/48 | €166,810 | €38,654 | -€128,156 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,449 | €0 | -€2,449 | -100.0% |
| Other operating charges | 640/8 | €1,650 | €128 | -€1,522 | -92.2% |
| Non-recurring operating charges | 66A | €117,552 | - | -€117,552 | |
| Gross operating margin | 9900 | €246,769 | €118,272 | -€128,498 | -52.1% |
| Operating profit (loss) | 9901 | €125,118 | €118,143 | -€6,974 | -5.6% |
| Financial charges | 65/66B | €232 | €75 | -€157 | -67.6% |
| Recurring financial charges | 65 | €232 | €75 | -€157 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €124,886 | €118,068 | -€6,818 | -5.5% |
| Income taxes | 67/77 | - | €5,374 | +€5,374 | |
| Profit (loss) for the period | 9904 | €124,886 | €112,695 | -€12,191 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €124,886 | €112,695 | -€12,191 | -9.8% |
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 5 October 2026 via checked.be.