C & S 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 & S Construct
Largest movements
- Tangible fixed assets +€14,612
up €14,612 (+2,955%), from €494 to €15,106
- Receivables within one year -€6,777
down €6,777 (-8.5%), from €79,811 to €73,033
of which Trade receivables: -€10,356
- Cash +€1,116
up €1,116 (+260%), from €429 to €1,545
mainly Debts after one year (+€29,379) and Net result for the year (+€14,939)
- Debts after one year +€29,379
new in 2025: €29,379
- Trade debts -€28,681
down €28,681 (-83.0%), from €34,565 to €5,885
- Profit (loss) carried forward +€14,939
up €14,939 (+180%), from €8,309 to €23,248
- Tax, wage and social debts -€12,103
down €12,103 (-91.1%), from €13,279 to €1,176
of which Remuneration and social security: -€9,300
- Current portion of long-term debt +€11,065
new in 2025: €11,065
- Turnover -€121,275
no longer reported in 2025 (was €121,275)
- Purchases and services +€27,798
up €27,798 (+36.9%), from €75,294 to €103,092
- Gross operating margin -€22,938
down €22,938 (-49.9%), from €45,981 to €23,043
- Depreciation +€4,683
up €4,683 (+389%), from €1,205 to €5,888
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 | €80,734 | €89,685 | +€8,951 | +11.1% |
| Fixed assets | 21/28 | €494 | €15,106 | +€14,612 | +2,955% |
| Tangible fixed assets | 22/27 | €494 | €15,106 | +€14,612 | +2,955% |
| Furniture and vehicles | 24 | €494 | €15,106 | +€14,612 | +2,955% |
| Current assets | 29/58 | €80,240 | €74,579 | -€5,661 | -7.1% |
| Amounts receivable within one year | 40/41 | €79,811 | €73,033 | -€6,777 | -8.5% |
| Trade receivables | 40 | €79,794 | €69,438 | -€10,356 | -13.0% |
| Other amounts receivable | 41 | €16 | €3,595 | +€3,579 | +21,823% |
| Cash at bank and in hand | 54/58 | €429 | €1,545 | +€1,116 | +260% |
| Total equity and liabilities | 10/49 | €80,734 | €89,685 | +€8,951 | +11.1% |
| Equity | 10/15 | €27,241 | €42,180 | +€14,939 | +54.8% |
| Contributions | 10/11 | €18,932 | €18,932 | = | 0.0% |
| Contributions outside capital | 11 | €18,932 | €18,932 | = | 0.0% |
| Other | 1109/19 | €18,932 | €18,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,309 | €23,248 | +€14,939 | +180% |
| Amounts payable | 17/49 | €53,493 | €47,505 | -€5,988 | -11.2% |
| Amounts payable after more than one year | 17 | - | €29,379 | +€29,379 | |
| Financial debts | 170/4 | - | €29,379 | +€29,379 | |
| Amounts payable within one year | 42/48 | €53,493 | €18,126 | -€35,367 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,065 | +€11,065 | |
| Trade debts | 44 | €34,565 | €5,885 | -€28,681 | -83.0% |
| Suppliers | 440/4 | €34,565 | €5,885 | -€28,681 | -83.0% |
| Taxes, remuneration and social security | 45 | €13,279 | €1,176 | -€12,103 | -91.1% |
| Taxes | 450/3 | €3,979 | €1,176 | -€2,803 | -70.5% |
| Remuneration and social security | 454/9 | €9,300 | - | -€9,300 | |
| Other amounts payable | 47/48 | €5,649 | - | -€5,649 | |
| Turnover | 70 | €121,275 | - | -€121,275 | |
| Goods, raw materials, services and sundry goods | 60/61 | €75,294 | €103,092 | +€27,798 | +36.9% |
| Remuneration, social security and pensions | 62 | €697 | - | -€697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €5,888 | +€4,683 | +389% |
| Other operating charges | 640/8 | €446 | €278 | -€169 | -37.8% |
| Gross operating margin | 9900 | €45,981 | €23,043 | -€22,938 | -49.9% |
| Operating profit (loss) | 9901 | €43,632 | €16,877 | -€26,755 | -61.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €173 | €1,313 | +€1,141 | +660% |
| Recurring financial charges | 65 | €173 | €1,313 | +€1,141 | +660% |
| Profit (loss) for the period before taxes | 9903 | €43,460 | €15,565 | -€27,895 | -64.2% |
| Income taxes | 67/77 | - | €626 | +€626 | |
| Profit (loss) for the period | 9904 | €43,460 | €14,939 | -€28,521 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,460 | €14,939 | -€28,521 | -65.6% |
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 25 October 2026 via checked.be.