Caignie 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.
Caignie Construct
Largest movements
- Cash +€11,796
up €11,796 (+349.8%), from €3,372 to €15,168
mainly Net result for the year (+€9,079) and Depreciation (+€8,588)
- Tangible fixed assets -€5,378
down €5,378 (-17.9%), from €30,092 to €24,714
of which Furniture and vehicles: -€2,690
- Receivables within one year -€3,541
down €3,541 (-81.5%), from €4,344 to €804
of which Other amounts receivable: -€2,863
- Stocks and contracts +€1,686
up €1,686 (+81.4%), from €2,070 to €3,756
of which Stocks: +€1,207
- Reserves +€7,361
up €7,361 (+263.1%), from €2,798 to €10,159
- Tax, wage and social debts +€2,751
up €2,751 (+739.1%), from €372 to €3,123
- Trade debts -€2,668
down €2,668 (-67.3%), from €3,964 to €1,297
- Current portion of long-term debt -€2,445
down €2,445 (-54.8%), from €4,460 to €2,015
- Debts after one year -€2,015
no longer reported in 2025 (was €2,015)
- Gross operating margin +€14,787
up €14,787 (+178.5%), from €8,285 to €23,072
- Taxes +€2,751
up €2,751 (+906.9%), from €303 to €3,054
- Financial charges +€930
up €930 (+166.0%), from €560 to €1,490
- Depreciation +€298
up €298 (+3.6%), from €8,289 to €8,588
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.
Cash bridge derived
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 | €40,877 | €45,312 | +€4,435 | +10.8% |
| Fixed assets | 21/28 | €30,092 | €24,714 | -€5,378 | -17.9% |
| Tangible fixed assets | 22/27 | €30,092 | €24,714 | -€5,378 | -17.9% |
| Plant, machinery and equipment | 23 | €19,321 | €16,634 | -€2,688 | -13.9% |
| Furniture and vehicles | 24 | €10,770 | €8,080 | -€2,690 | -25.0% |
| Current assets | 29/58 | €10,786 | €20,598 | +€9,813 | +91.0% |
| Stocks and contracts in progress | 3 | €2,070 | €3,756 | +€1,686 | +81.4% |
| Stocks | 30/36 | €86 | €1,293 | +€1,207 | +1396.5% |
| Contracts in progress | 37 | €1,984 | €2,463 | +€479 | +24.2% |
| Amounts receivable within one year | 40/41 | €4,344 | €804 | -€3,541 | -81.5% |
| Trade receivables | 40 | €1,000 | €323 | -€677 | -67.7% |
| Other amounts receivable | 41 | €3,344 | €481 | -€2,863 | -85.6% |
| Cash at bank and in hand | 54/58 | €3,372 | €15,168 | +€11,796 | +349.8% |
| Deferred charges and accrued income | 490/1 | €999 | €871 | -€128 | -12.8% |
| Total equity and liabilities | 10/49 | €40,877 | €45,312 | +€4,435 | +10.8% |
| Equity | 10/15 | €12,798 | €20,159 | +€7,361 | +57.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,798 | €10,159 | +€7,361 | +263.1% |
| Distributable reserves | 133 | €2,798 | €10,159 | +€7,361 | +263.1% |
| Amounts payable | 17/49 | €28,079 | €25,154 | -€2,926 | -10.4% |
| Amounts payable after more than one year | 17 | €2,015 | - | -€2,015 | |
| Financial debts | 170/4 | €2,015 | - | -€2,015 | |
| Amounts payable within one year | 42/48 | €26,064 | €23,947 | -€2,117 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €4,460 | €2,015 | -€2,445 | -54.8% |
| Trade debts | 44 | €3,964 | €1,297 | -€2,668 | -67.3% |
| Suppliers | 440/4 | €3,964 | €1,297 | -€2,668 | -67.3% |
| Taxes, remuneration and social security | 45 | €372 | €3,123 | +€2,751 | +739.1% |
| Taxes | 450/3 | €372 | €3,123 | +€2,751 | +739.1% |
| Other amounts payable | 47/48 | €17,268 | €17,512 | +€244 | +1.4% |
| Accrued charges and deferred income | 492/3 | - | €1,206 | +€1,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,289 | €8,588 | +€298 | +3.6% |
| Other operating charges | 640/8 | €972 | €881 | -€91 | -9.3% |
| Gross operating margin | 9900 | €8,285 | €23,072 | +€14,787 | +178.5% |
| Operating profit (loss) | 9901 | -€976 | €13,603 | +€14,579 | |
| Financial income | 75/76B | €5 | €19 | +€14 | +303.6% |
| Recurring financial income | 75 | €5 | €19 | +€14 | +303.6% |
| Financial charges | 65/66B | €560 | €1,490 | +€930 | +166.0% |
| Recurring financial charges | 65 | €560 | €1,490 | +€930 | +166.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,531 | €12,133 | +€13,664 | |
| Income taxes | 67/77 | €303 | €3,054 | +€2,751 | +906.9% |
| Profit (loss) for the period | 9904 | -€1,834 | €9,079 | +€10,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,834 | €9,079 | +€10,913 |
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 11 October 2026 via checked.be.