Cier’Home 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.
Cier’Home Construct
Largest movements
- Receivables within one year +€94,677
up €94,677 (+225.3%), from €42,017 to €136,693
of which Trade receivables: +€77,753
- Cash -€28,493
down €28,493 (-68.1%), from €41,860 to €13,367
mainly Receivables within one year (-€94,677) and Investment in fixed assets (net) (-€17,621)
- Tangible fixed assets +€9,311
up €9,311 (+76.4%), from €12,187 to €21,498
of which Furniture and vehicles: +€6,530
- Accrued charges and deferred income +€69,790
new in 2025: €69,790
- Trade debts +€7,367
up €7,367 (+46.4%), from €15,889 to €23,257
- Profit (loss) carried forward -€2,042
down €2,042 (-3.9%), from €53,027 to €50,985
- Staff costs +€60,898
up €60,898 (+458.3%), from €13,287 to €74,184
- Taxes -€14,116
down €14,116 (-82.7%), from €17,065 to €2,949
- Depreciation +€8,016
up €8,016 (+2724.5%), from €294 to €8,310
- Gross operating margin +€7,255
up €7,255 (+9.3%), from €78,132 to €85,387
- Other operating charges -€6,830
down €6,830 (-80.1%), from €8,525 to €1,695
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 | €101,086 | €176,113 | +€75,027 | +74.2% |
| Fixed assets | 21/28 | €13,287 | €22,598 | +€9,311 | +70.1% |
| Tangible fixed assets | 22/27 | €12,187 | €21,498 | +€9,311 | +76.4% |
| Plant, machinery and equipment | 23 | - | €2,781 | +€2,781 | |
| Furniture and vehicles | 24 | €12,187 | €18,717 | +€6,530 | +53.6% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €87,800 | €153,516 | +€65,716 | +74.8% |
| Amounts receivable within one year | 40/41 | €42,017 | €136,693 | +€94,677 | +225.3% |
| Trade receivables | 40 | €12,724 | €90,477 | +€77,753 | +611.1% |
| Other amounts receivable | 41 | €29,293 | €46,216 | +€16,923 | +57.8% |
| Cash at bank and in hand | 54/58 | €41,860 | €13,367 | -€28,493 | -68.1% |
| Deferred charges and accrued income | 490/1 | €3,923 | €3,455 | -€468 | -11.9% |
| Total equity and liabilities | 10/49 | €101,086 | €176,113 | +€75,027 | +74.2% |
| Equity | 10/15 | €66,667 | €64,625 | -€2,042 | -3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,027 | €50,985 | -€2,042 | -3.9% |
| Amounts payable | 17/49 | €34,419 | €111,488 | +€77,070 | +223.9% |
| Amounts payable within one year | 42/48 | €34,419 | €41,698 | +€7,280 | +21.1% |
| Trade debts | 44 | €15,889 | €23,257 | +€7,367 | +46.4% |
| Suppliers | 440/4 | €15,889 | €23,257 | +€7,367 | +46.4% |
| Taxes, remuneration and social security | 45 | €17,917 | €18,065 | +€148 | +0.8% |
| Taxes | 450/3 | €17,065 | €13,565 | -€3,500 | -20.5% |
| Remuneration and social security | 454/9 | €852 | €4,500 | +€3,648 | +428.2% |
| Other amounts payable | 47/48 | €612 | €377 | -€235 | -38.5% |
| Accrued charges and deferred income | 492/3 | - | €69,790 | +€69,790 | |
| Remuneration, social security and pensions | 62 | €13,287 | €74,184 | +€60,898 | +458.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294 | €8,310 | +€8,016 | +2724.5% |
| Other operating charges | 640/8 | €8,525 | €1,695 | -€6,830 | -80.1% |
| Gross operating margin | 9900 | €78,132 | €85,387 | +€7,255 | +9.3% |
| Operating profit (loss) | 9901 | €56,026 | €1,198 | -€54,828 | -97.9% |
| Financial income | 75/76B | €0 | €36 | +€36 | +181800.0% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +181800.0% |
| Financial charges | 65/66B | €104 | €327 | +€224 | +216.3% |
| Recurring financial charges | 65 | €104 | €327 | +€224 | +216.3% |
| Profit (loss) for the period before taxes | 9903 | €55,923 | €907 | -€55,016 | -98.4% |
| Income taxes | 67/77 | €17,065 | €2,949 | -€14,116 | -82.7% |
| Profit (loss) for the period | 9904 | €38,857 | -€2,042 | -€40,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,857 | -€2,042 | -€40,900 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.