C & J Constructance: 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 & J Constructance
Largest movements
- Tangible fixed assets +€292,353
up €292,353 (+47.4%), from €616,420 to €908,773
of which Land and buildings: +€305,631
- Current investments -€290,714
down €290,714 (-20.9%), from €1.4m to €1.1m
- Receivables within one year -€152,597
down €152,597 (-77.9%), from €195,952 to €43,355
of which Trade receivables: -€106,444
- Cash -€118,488
down €118,488 (-71.8%), from €164,966 to €46,478
mainly Investment in fixed assets (net) (-€311,959) and Stocks and contracts (-€117,215)
- Stocks and contracts +€117,215
up €117,215 (+38.2%), from €306,575 to €423,790
of which Stocks: +€119,075
- Other debts -€68,064
down €68,064 (-54.6%), from €124,763 to €56,699
- Profit (loss) carried forward -€56,189
new in 2025: -€56,189
- Tax, wage and social debts -€33,305
down €33,305 (-56.5%), from €58,984 to €25,678
of which Taxes: -€30,812
- Financial charges +€106,768
up €106,768, from -€40,434 to €66,334
- Gross operating margin -€47,803
down €47,803, from €13,705 to -€34,098
- Financial income +€24,261
up €24,261 (+57.2%), from €42,422 to €66,683
- Taxes -€17,944
down €17,944 (-98.5%), from €18,226 to €282
- Depreciation +€5,043
up €5,043 (+35.0%), from €14,390 to €19,433
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 | €2,715,940 | €2,561,049 | -€154,892 | -5.7% |
| Fixed assets | 21/28 | €630,707 | €923,234 | +€292,527 | +46.4% |
| Tangible fixed assets | 22/27 | €616,420 | €908,773 | +€292,353 | +47.4% |
| Land and buildings | 22 | €593,294 | €898,926 | +€305,631 | +51.5% |
| Furniture and vehicles | 24 | €23,126 | €9,848 | -€13,278 | -57.4% |
| Financial fixed assets | 28 | €14,287 | €14,461 | +€174 | +1.2% |
| Current assets | 29/58 | €2,085,233 | €1,637,814 | -€447,419 | -21.5% |
| Amounts receivable after more than one year | 29 | €17,338 | €17,338 | = | 0.0% |
| Trade receivables | 290 | €17,338 | €17,338 | = | 0.0% |
| Stocks and contracts in progress | 3 | €306,575 | €423,790 | +€117,215 | +38.2% |
| Stocks | 30/36 | €246,994 | €366,070 | +€119,075 | +48.2% |
| Contracts in progress | 37 | €59,580 | €57,720 | -€1,860 | -3.1% |
| Amounts receivable within one year | 40/41 | €195,952 | €43,355 | -€152,597 | -77.9% |
| Trade receivables | 40 | €117,946 | €11,502 | -€106,444 | -90.2% |
| Other amounts receivable | 41 | €78,006 | €31,853 | -€46,152 | -59.2% |
| Current investments | 50/53 | €1,393,091 | €1,102,377 | -€290,714 | -20.9% |
| Cash at bank and in hand | 54/58 | €164,966 | €46,478 | -€118,488 | -71.8% |
| Deferred charges and accrued income | 490/1 | €7,311 | €4,476 | -€2,835 | -38.8% |
| Total equity and liabilities | 10/49 | €2,715,940 | €2,561,049 | -€154,892 | -5.7% |
| Equity | 10/15 | €2,463,373 | €2,407,184 | -€56,189 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €2,444,773 | €2,444,773 | = | 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 | €2,442,913 | €2,442,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€56,189 | -€56,189 | |
| Amounts payable | 17/49 | €252,568 | €153,865 | -€98,703 | -39.1% |
| Amounts payable within one year | 42/48 | €252,568 | €153,865 | -€98,703 | -39.1% |
| Trade debts | 44 | €68,821 | €71,487 | +€2,666 | +3.9% |
| Suppliers | 440/4 | €68,821 | €71,487 | +€2,666 | +3.9% |
| Taxes, remuneration and social security | 45 | €58,984 | €25,678 | -€33,305 | -56.5% |
| Taxes | 450/3 | €55,151 | €24,339 | -€30,812 | -55.9% |
| Remuneration and social security | 454/9 | €3,833 | €1,339 | -€2,494 | -65.1% |
| Other amounts payable | 47/48 | €124,763 | €56,699 | -€68,064 | -54.6% |
| Non-recurring operating income | 76A | €112,681 | - | -€112,681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,390 | €19,433 | +€5,043 | +35.0% |
| Other operating charges | 640/8 | €2,341 | €2,725 | +€385 | +16.4% |
| Gross operating margin | 9900 | €13,705 | -€34,098 | -€47,803 | |
| Operating profit (loss) | 9901 | -€3,025 | -€56,256 | -€53,230 | -1,760% |
| Financial income | 75/76B | €42,422 | €66,683 | +€24,261 | +57.2% |
| Recurring financial income | 75 | €42,422 | €66,683 | +€24,261 | +57.2% |
| Financial charges | 65/66B | -€40,434 | €66,334 | +€106,768 | |
| Recurring financial charges | 65 | -€40,434 | €66,334 | +€106,768 | |
| Profit (loss) for the period before taxes | 9903 | €79,831 | -€55,907 | -€135,738 | |
| Income taxes | 67/77 | €18,226 | €282 | -€17,944 | -98.5% |
| Profit (loss) for the period | 9904 | €61,605 | -€56,189 | -€117,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,605 | -€56,189 | -€117,794 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.