C&K 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&K Construct
Largest movements
- Current investments +€50,000
up €50,000 (+11.1%), from €450,000 to €500,000
- Cash -€38,179
down €38,179 (-67.8%), from €56,340 to €18,162
mainly Current investments (-€50,000) and Trade debts (-€1,052)
- Receivables within one year -€10,091
down €10,091 (-92.9%), from €10,863 to €772
of which Other amounts receivable: -€9,530
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€19,758
down €19,758 (-58.9%), from €33,568 to €13,810
- Gross operating margin +€15,646
up €15,646 (+80.2%), from -€19,500 to -€3,854
- Financial charges -€8,825
down €8,825 (-89.2%), from €9,899 to €1,074
- Taxes +€5,680
up €5,680 (+869%), from €653 to €6,333
- Other operating charges -€483
down €483 (-30.7%), from €1,577 to €1,094
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 | €517,870 | €519,970 | +€2,100 | +0.4% |
| Current assets | 29/58 | €517,870 | €519,970 | +€2,100 | +0.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,863 | €772 | -€10,091 | -92.9% |
| Trade receivables | 40 | €1,235 | €674 | -€561 | -45.4% |
| Other amounts receivable | 41 | €9,627 | €98 | -€9,530 | -99.0% |
| Current investments | 50/53 | €450,000 | €500,000 | +€50,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €56,340 | €18,162 | -€38,179 | -67.8% |
| Deferred charges and accrued income | 490/1 | €667 | €1,037 | +€370 | +55.4% |
| Total equity and liabilities | 10/49 | €517,870 | €519,970 | +€2,100 | +0.4% |
| Equity | 10/15 | €516,097 | €517,552 | +€1,456 | +0.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €466,097 | €467,552 | +€1,456 | +0.3% |
| Amounts payable | 17/49 | €1,773 | €2,418 | +€645 | +36.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,773 | €2,418 | +€645 | +36.4% |
| Trade debts | 44 | €1,277 | €225 | -€1,052 | -82.4% |
| Suppliers | 440/4 | €1,277 | €225 | -€1,052 | -82.4% |
| Taxes, remuneration and social security | 45 | €0 | €2,193 | +€2,193 | |
| Taxes | 450/3 | €0 | €2,193 | +€2,193 | |
| Other amounts payable | 47/48 | €496 | €0 | -€496 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,577 | €1,094 | -€483 | -30.7% |
| Gross operating margin | 9900 | -€19,500 | -€3,854 | +€15,646 | +80.2% |
| Operating profit (loss) | 9901 | -€21,077 | -€4,948 | +€16,129 | +76.5% |
| Financial income | 75/76B | €33,568 | €13,810 | -€19,758 | -58.9% |
| Recurring financial income | 75 | €33,568 | €13,810 | -€19,758 | -58.9% |
| Financial charges | 65/66B | €9,899 | €1,074 | -€8,825 | -89.2% |
| Recurring financial charges | 65 | €9,899 | €1,074 | -€8,825 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €2,592 | €7,789 | +€5,197 | +200% |
| Income taxes | 67/77 | €653 | €6,333 | +€5,680 | +869% |
| Profit (loss) for the period | 9904 | €1,938 | €1,456 | -€483 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,938 | €1,456 | -€483 | -24.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.