CBE CONSTRUCT: what changed
Two fiscal 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.
CBE CONSTRUCT
Largest movements
- Receivables within one year -€10,891
down €10,891 (-13.1%), from €83,459 to €72,567
of which Trade receivables: -€14,658
- Cash -€7,170
down €7,170 (-53.4%), from €13,422 to €6,252
mainly Other debts (-€22,824) and Trade debts (-€8,953)
- Other debts -€22,824
down €22,824 (-66.8%), from €34,147 to €11,323
- Profit (loss) carried forward +€17,927
up €17,927 (+61.0%), from €29,371 to €47,298
- Trade debts -€8,953
down €8,953 (-79.2%), from €11,297 to €2,344
- Tax, wage and social debts -€4,212
down €4,212 (-30.1%), from €14,006 to €9,794
of which Remuneration and social security: -€3,800
- Taxes -€9,428
down €9,428 (-64.0%), from €14,722 to €5,294
- Gross operating margin -€1,521
down €1,521 (-6.1%), from €24,980 to €23,459
- Financial charges -€501
down €501 (-84.2%), from €595 to €94
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 | €96,881 | €78,819 | -€18,062 | -18.6% |
| Current assets | 29/58 | €96,881 | €78,819 | -€18,062 | -18.6% |
| Amounts receivable within one year | 40/41 | €83,459 | €72,567 | -€10,891 | -13.1% |
| Trade receivables | 40 | €82,730 | €68,072 | -€14,658 | -17.7% |
| Other amounts receivable | 41 | €729 | €4,495 | +€3,766 | +516.8% |
| Cash at bank and in hand | 54/58 | €13,422 | €6,252 | -€7,170 | -53.4% |
| Total equity and liabilities | 10/49 | €96,881 | €78,819 | -€18,062 | -18.6% |
| Equity | 10/15 | €37,431 | €55,358 | +€17,927 | +47.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,371 | €47,298 | +€17,927 | +61.0% |
| Amounts payable | 17/49 | €59,450 | €23,461 | -€35,989 | -60.5% |
| Amounts payable within one year | 42/48 | €59,450 | €23,461 | -€35,989 | -60.5% |
| Trade debts | 44 | €11,297 | €2,344 | -€8,953 | -79.2% |
| Suppliers | 440/4 | €11,297 | €2,344 | -€8,953 | -79.2% |
| Taxes, remuneration and social security | 45 | €14,006 | €9,794 | -€4,212 | -30.1% |
| Taxes | 450/3 | €10,206 | €9,794 | -€412 | -4.0% |
| Remuneration and social security | 454/9 | €3,800 | - | -€3,800 | |
| Other amounts payable | 47/48 | €34,147 | €11,323 | -€22,824 | -66.8% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €24,980 | €23,459 | -€1,521 | -6.1% |
| Operating profit (loss) | 9901 | €24,839 | €23,315 | -€1,524 | -6.1% |
| Financial charges | 65/66B | €595 | €94 | -€501 | -84.2% |
| Recurring financial charges | 65 | €595 | €94 | -€501 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €24,244 | €23,221 | -€1,023 | -4.2% |
| Income taxes | 67/77 | €14,722 | €5,294 | -€9,428 | -64.0% |
| Profit (loss) for the period | 9904 | €9,522 | €17,927 | +€8,405 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,522 | €17,927 | +€8,405 | +88.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.