CA PRO 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 PRO CONSTRUCT
Largest movements
- Receivables within one year +€6,330
up €6,330 (+19.6%), from €32,237 to €38,567
of which Trade receivables: +€5,300
- Tangible fixed assets -€4,128
no longer reported in 2025 (was €4,128)
of which Furniture and vehicles: -€3,672
- Deferred charges and accrued income -€521
down €521 (-67.3%), from €774 to €253
- Cash -€467
down €467 (-93.0%), from €502 to €35
mainly Receivables within one year (-€6,330) and Current portion of long-term debt (-€4,277)
- Current portion of long-term debt -€4,277
no longer reported in 2025 (was €4,277)
- Trade debts +€3,449
up €3,449 (+34.0%), from €10,148 to €13,597
- Other debts +€1,954
up €1,954 (+24.4%), from €8,003 to €9,957
- Gross operating margin -€2,900
down €2,900 (-33.9%), from €8,557 to €5,657
- Depreciation -€1,838
down €1,838 (-30.8%), from €5,966 to €4,128
- Financial charges -€310
down €310 (-57.9%), from €535 to €225
- Other operating charges +€154
up €154 (+19.4%), from €792 to €946
- Taxes -€102
down €102 (-37.4%), from €273 to €171
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 | €37,641 | €38,855 | +€1,214 | +3.2% |
| Fixed assets | 21/28 | €4,128 | - | -€4,128 | |
| Tangible fixed assets | 22/27 | €4,128 | - | -€4,128 | |
| Plant, machinery and equipment | 23 | €456 | - | -€456 | |
| Furniture and vehicles | 24 | €3,672 | - | -€3,672 | |
| Current assets | 29/58 | €33,513 | €38,855 | +€5,342 | +15.9% |
| Amounts receivable within one year | 40/41 | €32,237 | €38,567 | +€6,330 | +19.6% |
| Trade receivables | 40 | €30,146 | €35,446 | +€5,300 | +17.6% |
| Other amounts receivable | 41 | €2,091 | €3,121 | +€1,030 | +49.3% |
| Cash at bank and in hand | 54/58 | €502 | €35 | -€467 | -93.0% |
| Deferred charges and accrued income | 490/1 | €774 | €253 | -€521 | -67.3% |
| Total equity and liabilities | 10/49 | €37,641 | €38,855 | +€1,214 | +3.2% |
| Equity | 10/15 | €14,940 | €15,128 | +€188 | +1.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,940 | €4,128 | +€188 | +4.8% |
| Amounts payable | 17/49 | €22,701 | €23,727 | +€1,026 | +4.5% |
| Amounts payable within one year | 42/48 | €22,701 | €23,727 | +€1,026 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €4,277 | - | -€4,277 | |
| Trade debts | 44 | €10,148 | €13,597 | +€3,449 | +34.0% |
| Suppliers | 440/4 | €10,148 | €13,597 | +€3,449 | +34.0% |
| Taxes, remuneration and social security | 45 | €273 | €173 | -€100 | -36.6% |
| Taxes | 450/3 | €273 | €173 | -€100 | -36.6% |
| Other amounts payable | 47/48 | €8,003 | €9,957 | +€1,954 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,966 | €4,128 | -€1,838 | -30.8% |
| Other operating charges | 640/8 | €792 | €946 | +€154 | +19.4% |
| Gross operating margin | 9900 | €8,557 | €5,657 | -€2,900 | -33.9% |
| Operating profit (loss) | 9901 | €1,799 | €583 | -€1,216 | -67.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €535 | €225 | -€310 | -57.9% |
| Recurring financial charges | 65 | €535 | €225 | -€310 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €1,264 | €359 | -€905 | -71.6% |
| Income taxes | 67/77 | €273 | €171 | -€102 | -37.4% |
| Profit (loss) for the period | 9904 | €991 | €188 | -€803 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €991 | €188 | -€803 | -81.0% |
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.