C&C 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.
C&C CONSTRUCT
Largest movements
- Cash +€405,428
up €405,428 (+468.5%), from €86,533 to €491,961
mainly Current portion of long-term debt (+€1.0m) and Other debts (+€257,591)
- Stocks and contracts +€350,765
up €350,765 (+9.6%), from €3.6m to €4.0m
- Receivables within one year -€198,581
down €198,581 (-81.2%), from €244,569 to €45,988
of which Trade receivables: -€183,412
- Current portion of long-term debt +€1.0m
up €1.0m (+95.1%), from €1.1m to €2.1m
- Reserves -€743,042
down €743,042 (-41.9%), from €1.8m to €1.0m
of which Distributable reserves: -€745,542
- Other debts +€257,591
up €257,591 (+23.2%), from €1.1m to €1.4m
- Gross operating margin -€264,381
down €264,381, from €61,550 to -€202,832
- Financial charges +€20,580
up €20,580 (+43.3%), from €47,477 to €68,057
- Other operating charges -€13,128
down €13,128 (-76.4%), from €17,180 to €4,052
- Financial income +€10,368
up €10,368 (+96.5%), from €10,740 to €21,107
- Taxes -€3,047
down €3,047, from €3,047 to -€0
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 | €4,017,846 | €4,578,771 | +€560,925 | +14.0% |
| Fixed assets | 21/28 | €51,127 | €54,440 | +€3,313 | +6.5% |
| Tangible fixed assets | 22/27 | €950 | - | -€950 | |
| Plant, machinery and equipment | 23 | €950 | - | -€950 | |
| Financial fixed assets | 28 | €50,177 | €54,440 | +€4,263 | +8.5% |
| Current assets | 29/58 | €3,966,718 | €4,524,331 | +€557,613 | +14.1% |
| Stocks and contracts in progress | 3 | €3,635,617 | €3,986,382 | +€350,765 | +9.6% |
| Stocks | 30/36 | €3,635,617 | €3,986,382 | +€350,765 | +9.6% |
| Amounts receivable within one year | 40/41 | €244,569 | €45,988 | -€198,581 | -81.2% |
| Trade receivables | 40 | €212,085 | €28,674 | -€183,412 | -86.5% |
| Other amounts receivable | 41 | €32,484 | €17,315 | -€15,169 | -46.7% |
| Cash at bank and in hand | 54/58 | €86,533 | €491,961 | +€405,428 | +468.5% |
| Total equity and liabilities | 10/49 | €4,017,846 | €4,578,771 | +€560,925 | +14.0% |
| Equity | 10/15 | €1,793,680 | €1,054,053 | -€739,626 | -41.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,772,096 | €1,029,053 | -€743,042 | -41.9% |
| Non-distributable reserves | 130/1 | - | €2,500 | +€2,500 | |
| Reserves not available under the articles | 1311 | - | €2,500 | +€2,500 | |
| Distributable reserves | 133 | €1,772,096 | €1,026,553 | -€745,542 | -42.1% |
| Profit (loss) carried forward | 14 | -€3,416 | - | +€3,416 | |
| Amounts payable | 17/49 | €2,224,166 | €3,524,718 | +€1.3m | +58.5% |
| Amounts payable within one year | 42/48 | €2,224,166 | €3,524,718 | +€1.3m | +58.5% |
| Current portion of amounts payable after more than one year | 42 | €1,059,457 | €2,066,859 | +€1.0m | +95.1% |
| Trade debts | 44 | €47,969 | €41,784 | -€6,185 | -12.9% |
| Suppliers | 440/4 | €47,969 | €41,784 | -€6,185 | -12.9% |
| Advances received on contracts in progress | 46 | - | €35,900 | +€35,900 | |
| Taxes, remuneration and social security | 45 | €7,844 | €13,687 | +€5,843 | +74.5% |
| Taxes | 450/3 | €7,844 | €13,687 | +€5,843 | +74.5% |
| Other amounts payable | 47/48 | €1,108,897 | €1,366,487 | +€257,591 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €970 | €950 | -€20 | -2.1% |
| Other operating charges | 640/8 | €17,180 | €4,052 | -€13,128 | -76.4% |
| Gross operating margin | 9900 | €61,550 | -€202,832 | -€264,381 | |
| Operating profit (loss) | 9901 | €43,400 | -€207,834 | -€251,233 | |
| Financial income | 75/76B | €10,740 | €21,107 | +€10,368 | +96.5% |
| Recurring financial income | 75 | €10,740 | €21,107 | +€10,368 | +96.5% |
| Financial charges | 65/66B | €47,477 | €68,057 | +€20,580 | +43.3% |
| Recurring financial charges | 65 | €47,477 | €68,057 | +€20,580 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €6,662 | -€254,783 | -€261,446 | |
| Income taxes | 67/77 | €3,047 | -€0 | -€3,047 | |
| Profit (loss) for the period | 9904 | €3,616 | -€254,783 | -€258,399 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,616 | -€254,783 | -€258,399 |
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 6 October 2026 via checked.be.