CA 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.
CA CONSTRUCT
Largest movements
- Tangible fixed assets -€6,403
down €6,403 (-34.6%), from €18,486 to €12,083
of which Furniture and vehicles: -€3,787
- Cash -€1,562
down €1,562 (-46.9%), from €3,329 to €1,768
mainly Tax, wage and social debts (-€27,245) and Net result for the year (-€13,093)
- Financial fixed assets -€645
down €645 (-90.8%), from €710 to €65
- Other debts +€33,801
up €33,801 (+54.3%), from €62,233 to €96,034
- Tax, wage and social debts -€27,245
down €27,245 (-98.4%), from €27,693 to €447
of which Taxes: -€19,849
- Profit (loss) carried forward -€11,127
down €11,127 (-21.7%), from -€51,366 to -€62,493
- Debts after one year -€3,994
no longer reported in 2025 (was €3,994)
- Trade debts +€1,289
up €1,289 (+14.7%), from €8,796 to €10,086
- Gross operating margin -€5,876
down €5,876, from €3,970 to -€1,906
- Depreciation -€1,482
down €1,482 (-18.8%), from €7,886 to €6,403
- Taxes -€1,024
down €1,024 (-52.1%), from €1,966 to €942
- Staff costs -€874
no longer reported in 2025 (was €874)
- Other operating charges +€838
up €838 (+92.6%), from €905 to €1,742
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 | €58,082 | €49,942 | -€8,141 | -14.0% |
| Fixed assets | 21/28 | €19,196 | €12,148 | -€7,049 | -36.7% |
| Tangible fixed assets | 22/27 | €18,486 | €12,083 | -€6,403 | -34.6% |
| Plant, machinery and equipment | 23 | €12,616 | €9,999 | -€2,617 | -20.7% |
| Furniture and vehicles | 24 | €5,870 | €2,083 | -€3,787 | -64.5% |
| Financial fixed assets | 28 | €710 | €65 | -€645 | -90.8% |
| Current assets | 29/58 | €38,886 | €37,794 | -€1,092 | -2.8% |
| Amounts receivable within one year | 40/41 | €35,514 | €35,907 | +€393 | +1.1% |
| Trade receivables | 40 | €23,224 | €35,762 | +€12,538 | +54.0% |
| Other amounts receivable | 41 | €12,290 | €145 | -€12,145 | -98.8% |
| Cash at bank and in hand | 54/58 | €3,329 | €1,768 | -€1,562 | -46.9% |
| Deferred charges and accrued income | 490/1 | €43 | €119 | +€77 | +180% |
| Total equity and liabilities | 10/49 | €58,082 | €49,942 | -€8,141 | -14.0% |
| Equity | 10/15 | -€49,492 | -€60,619 | -€11,127 | -22.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | - | -€1 | |
| Issued capital | 100 | €1 | - | -€1 | |
| Reserves | 13 | €1,872 | €1,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1 | €1 | = | 0.0% |
| Legal reserve | 130 | €1 | - | -€1 | |
| Reserves not available under the articles | 1311 | - | €1 | +€1 | |
| Distributable reserves | 133 | €1,871 | €1,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,366 | -€62,493 | -€11,127 | -21.7% |
| Amounts payable | 17/49 | €107,575 | €110,561 | +€2,986 | +2.8% |
| Amounts payable after more than one year | 17 | €3,994 | - | -€3,994 | |
| Financial debts | 170/4 | €3,994 | - | -€3,994 | |
| Amounts payable within one year | 42/48 | €103,580 | €110,561 | +€6,980 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €4,859 | €3,994 | -€864 | -17.8% |
| Trade debts | 44 | €8,796 | €10,086 | +€1,289 | +14.7% |
| Suppliers | 440/4 | €8,796 | €10,086 | +€1,289 | +14.7% |
| Taxes, remuneration and social security | 45 | €27,693 | €447 | -€27,245 | -98.4% |
| Taxes | 450/3 | €20,297 | €447 | -€19,849 | -97.8% |
| Remuneration and social security | 454/9 | €7,396 | - | -€7,396 | |
| Other amounts payable | 47/48 | €62,233 | €96,034 | +€33,801 | +54.3% |
| Remuneration, social security and pensions | 62 | €874 | - | -€874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,886 | €6,403 | -€1,482 | -18.8% |
| Other operating charges | 640/8 | €905 | €1,742 | +€838 | +92.6% |
| Gross operating margin | 9900 | €3,970 | -€1,906 | -€5,876 | |
| Operating profit (loss) | 9901 | -€5,694 | -€10,052 | -€4,357 | -76.5% |
| Financial charges | 65/66B | €2,008 | €2,099 | +€91 | +4.5% |
| Recurring financial charges | 65 | €1,669 | €2,099 | +€430 | +25.7% |
| Non-recurring financial charges | 66B | €339 | - | -€339 | |
| Profit (loss) for the period before taxes | 9903 | -€7,702 | -€12,151 | -€4,448 | -57.8% |
| Income taxes | 67/77 | €1,966 | €942 | -€1,024 | -52.1% |
| Profit (loss) for the period | 9904 | -€9,669 | -€13,093 | -€3,424 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,669 | -€13,093 | -€3,424 | -35.4% |
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 19 October 2026 via checked.be.