CIOCAN & 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.
CIOCAN & CONSTRUCT
Largest movements
- Cash +€3,754
up €3,754 (+142%), from €2,650 to €6,404
mainly Receivables within one year (+€3,407) and Trade debts (+€549)
- Receivables within one year -€3,407
down €3,407 (-66.9%), from €5,093 to €1,686
of which Trade receivables: -€2,500
- Trade debts +€549
up €549 (+33.8%), from €1,622 to €2,171
- Tax, wage and social debts -€411
down €411 (-14.0%), from €2,943 to €2,532
of which Taxes: -€411
- Profit (loss) carried forward +€209
up €209 (+4.3%), from €4,883 to €5,092
- Financial charges +€699
up €699 (+750%), from €93 to €793
- Gross operating margin +€564
up €564 (+18.0%), from €3,133 to €3,697
- Other operating charges -€197
down €197 (-26.8%), from €734 to €538
- Taxes +€89
up €89 (+21.5%), from €411 to €500
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 | €12,448 | €12,794 | +€346 | +2.8% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €12,243 | €12,589 | +€346 | +2.8% |
| Amounts receivable within one year | 40/41 | €5,093 | €1,686 | -€3,407 | -66.9% |
| Trade receivables | 40 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 41 | €2,593 | €1,686 | -€907 | -35.0% |
| Cash at bank and in hand | 54/58 | €2,650 | €6,404 | +€3,754 | +142% |
| Deferred charges and accrued income | 490/1 | €4,500 | €4,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,448 | €12,794 | +€346 | +2.8% |
| Equity | 10/15 | €7,883 | €8,092 | +€209 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,883 | €5,092 | +€209 | +4.3% |
| Amounts payable | 17/49 | €4,565 | €4,703 | +€138 | +3.0% |
| Amounts payable within one year | 42/48 | €4,565 | €4,703 | +€138 | +3.0% |
| Trade debts | 44 | €1,622 | €2,171 | +€549 | +33.8% |
| Suppliers | 440/4 | €1,622 | €2,171 | +€549 | +33.8% |
| Taxes, remuneration and social security | 45 | €2,943 | €2,532 | -€411 | -14.0% |
| Taxes | 450/3 | €411 | - | -€411 | |
| Remuneration and social security | 454/9 | €2,532 | €2,532 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Other operating charges | 640/8 | €734 | €538 | -€197 | -26.8% |
| Gross operating margin | 9900 | €3,133 | €3,697 | +€564 | +18.0% |
| Operating profit (loss) | 9901 | €740 | €1,501 | +€761 | +103% |
| Financial charges | 65/66B | €93 | €793 | +€699 | +750% |
| Recurring financial charges | 65 | €93 | €793 | +€699 | +750% |
| Profit (loss) for the period before taxes | 9903 | €647 | €709 | +€62 | +9.6% |
| Income taxes | 67/77 | €411 | €500 | +€89 | +21.5% |
| Profit (loss) for the period | 9904 | €236 | €209 | -€27 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €236 | €209 | -€27 | -11.3% |
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.