C.F.P. 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.
C.F.P. CONSTRUCT
Largest movements
- Tangible fixed assets -€16,495
down €16,495 (-74.6%), from €22,101 to €5,606
of which Furniture and vehicles: -€14,695
- Receivables within one year -€1,745
down €1,745 (-4.9%), from €35,776 to €34,031
of which Other amounts receivable: -€13,473
- Cash -€1,353
down €1,353 (-54.2%), from €2,495 to €1,142
mainly Net result for the year (-€58,424) and Tax, wage and social debts (-€4,324)
- Profit (loss) carried forward -€58,424
down €58,424, from €11,095 to -€47,328
- Trade debts +€29,917
up €29,917 (+153%), from €19,535 to €49,452
- Other debts +€13,295
new in 2025: €13,295
- Tax, wage and social debts -€4,324
down €4,324 (-43.6%), from €9,917 to €5,592
of which Remuneration and social security: -€4,460
- Staff costs +€43,510
up €43,510 (+760%), from €5,723 to €49,233
- Gross operating margin -€28,980
down €28,980 (-79.5%), from €36,475 to €7,496
- Other operating charges +€7,689
up €7,689 (+315%), from €2,439 to €10,127
- Taxes -€7,473
down €7,473 (-98.1%), from €7,614 to €141
- Depreciation -€3,410
down €3,410 (-40.2%), from €8,486 to €5,076
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.
Derived cash bridge
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 | €90,507 | €70,971 | -€19,536 | -21.6% |
| Fixed assets | 21/28 | €23,075 | €6,579 | -€16,495 | -71.5% |
| Tangible fixed assets | 22/27 | €22,101 | €5,606 | -€16,495 | -74.6% |
| Plant, machinery and equipment | 23 | €3,684 | €1,884 | -€1,800 | -48.9% |
| Furniture and vehicles | 24 | €18,417 | €3,722 | -€14,695 | -79.8% |
| Financial fixed assets | 28 | €974 | €974 | = | 0.0% |
| Current assets | 29/58 | €67,433 | €64,392 | -€3,041 | -4.5% |
| Amounts receivable after more than one year | 29 | €27,650 | €27,650 | = | 0.0% |
| Trade receivables | 290 | €27,650 | - | -€27,650 | |
| Other amounts receivable | 291 | - | €27,650 | +€27,650 | |
| Amounts receivable within one year | 40/41 | €35,776 | €34,031 | -€1,745 | -4.9% |
| Trade receivables | 40 | €21,899 | €33,627 | +€11,728 | +53.6% |
| Other amounts receivable | 41 | €13,877 | €404 | -€13,473 | -97.1% |
| Cash at bank and in hand | 54/58 | €2,495 | €1,142 | -€1,353 | -54.2% |
| Deferred charges and accrued income | 490/1 | €1,511 | €1,569 | +€58 | +3.9% |
| Total equity and liabilities | 10/49 | €90,507 | €70,971 | -€19,536 | -21.6% |
| Equity | 10/15 | €61,055 | €2,632 | -€58,424 | -95.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,360 | €31,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,500 | €29,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,095 | -€47,328 | -€58,424 | |
| Amounts payable | 17/49 | €29,452 | €68,340 | +€38,888 | +132% |
| Amounts payable within one year | 42/48 | €29,452 | €68,340 | +€38,888 | +132% |
| Trade debts | 44 | €19,535 | €49,452 | +€29,917 | +153% |
| Suppliers | 440/4 | €19,535 | €49,452 | +€29,917 | +153% |
| Taxes, remuneration and social security | 45 | €9,917 | €5,592 | -€4,324 | -43.6% |
| Taxes | 450/3 | €5,414 | €5,550 | +€136 | +2.5% |
| Remuneration and social security | 454/9 | €4,503 | €42 | -€4,460 | -99.1% |
| Other amounts payable | 47/48 | - | €13,295 | +€13,295 | |
| Non-recurring operating income | 76A | - | €31 | +€31 | |
| Remuneration, social security and pensions | 62 | €5,723 | €49,233 | +€43,510 | +760% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,486 | €5,076 | -€3,410 | -40.2% |
| Other operating charges | 640/8 | €2,439 | €10,127 | +€7,689 | +315% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €36,475 | €7,496 | -€28,980 | -79.5% |
| Operating profit (loss) | 9901 | €19,827 | -€57,191 | -€77,018 | |
| Financial income | 75/76B | €699 | €194 | -€506 | -72.3% |
| Recurring financial income | 75 | €699 | €194 | -€506 | -72.3% |
| Financial charges | 65/66B | €107 | €1,285 | +€1,179 | +1,102% |
| Recurring financial charges | 65 | €107 | €1,285 | +€1,179 | +1,102% |
| Profit (loss) for the period before taxes | 9903 | €20,419 | -€58,283 | -€78,702 | |
| Income taxes | 67/77 | €7,614 | €141 | -€7,473 | -98.1% |
| Profit (loss) for the period | 9904 | €12,805 | -€58,424 | -€71,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,805 | -€58,424 | -€71,229 |
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 14 October 2026 via checked.be.