CNL-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.
CNL-Construct
Largest movements
- Receivables within one year -€9,027
down €9,027 (-27.8%), from €32,506 to €23,479
of which Trade receivables: -€11,653
- Tangible fixed assets -€2,894
down €2,894 (-58.7%), from €4,932 to €2,038
of which Furniture and vehicles: -€2,713
- Cash +€948
up €948 (+6.1%), from €15,587 to €16,535
mainly Receivables within one year (+€9,027) and Depreciation (+€2,894)
- Profit (loss) carried forward -€7,863
down €7,863 (-22.9%), from €34,274 to €26,411
- Trade debts -€1,792
down €1,792 (-73.9%), from €2,426 to €634
- Tax, wage and social debts -€1,431
down €1,431 (-52.1%), from €2,748 to €1,317
of which Taxes: -€1,649
- Purchases and services +€39,407
up €39,407 (+16.3%), from €241,752 to €281,159
- Turnover +€27,502
up €27,502 (+11.2%), from €246,588 to €274,090
- Gross operating margin -€12,846
down €12,846, from €10,811 to -€2,035
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 | €58,220 | €47,133 | -€11,086 | -19.0% |
| Fixed assets | 21/28 | €5,650 | €2,756 | -€2,894 | -51.2% |
| Tangible fixed assets | 22/27 | €4,932 | €2,038 | -€2,894 | -58.7% |
| Plant, machinery and equipment | 23 | €181 | - | -€181 | |
| Furniture and vehicles | 24 | €4,751 | €2,038 | -€2,713 | -57.1% |
| Financial fixed assets | 28 | €718 | €718 | = | 0.0% |
| Current assets | 29/58 | €52,570 | €44,377 | -€8,193 | -15.6% |
| Amounts receivable within one year | 40/41 | €32,506 | €23,479 | -€9,027 | -27.8% |
| Trade receivables | 40 | €17,967 | €6,314 | -€11,653 | -64.9% |
| Other amounts receivable | 41 | €14,539 | €17,166 | +€2,627 | +18.1% |
| Cash at bank and in hand | 54/58 | €15,587 | €16,535 | +€948 | +6.1% |
| Deferred charges and accrued income | 490/1 | €4,477 | €4,363 | -€114 | -2.5% |
| Total equity and liabilities | 10/49 | €58,220 | €47,133 | -€11,086 | -19.0% |
| Equity | 10/15 | €53,046 | €45,183 | -€7,863 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172 | €172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €172 | €172 | = | 0.0% |
| Reserves not available under the articles | 1311 | €172 | €172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,274 | €26,411 | -€7,863 | -22.9% |
| Amounts payable | 17/49 | €5,174 | €1,951 | -€3,223 | -62.3% |
| Amounts payable within one year | 42/48 | €5,174 | €1,951 | -€3,223 | -62.3% |
| Trade debts | 44 | €2,426 | €634 | -€1,792 | -73.9% |
| Suppliers | 440/4 | €2,426 | €634 | -€1,792 | -73.9% |
| Taxes, remuneration and social security | 45 | €2,748 | €1,317 | -€1,431 | -52.1% |
| Taxes | 450/3 | €1,649 | - | -€1,649 | |
| Remuneration and social security | 454/9 | €1,099 | €1,317 | +€218 | +19.9% |
| Turnover | 70 | €246,588 | €274,090 | +€27,502 | +11.2% |
| Non-recurring operating income | 76A | €5,975 | €5,033 | -€941 | -15.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €241,752 | €281,159 | +€39,407 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €2,894 | +€905 | +45.5% |
| Other operating charges | 640/8 | €935 | €853 | -€82 | -8.7% |
| Gross operating margin | 9900 | €10,811 | -€2,035 | -€12,846 | |
| Operating profit (loss) | 9901 | €7,887 | -€5,782 | -€13,669 | |
| Financial income | 75/76B | €2 | €15 | +€13 | +637.0% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +637.0% |
| Financial charges | 65/66B | €2,381 | €2,095 | -€286 | -12.0% |
| Recurring financial charges | 65 | €2,381 | €2,095 | -€286 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €5,507 | -€7,863 | -€13,370 | |
| Income taxes | 67/77 | €1,649 | - | -€1,649 | |
| Profit (loss) for the period | 9904 | €3,858 | -€7,863 | -€11,721 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,858 | -€7,863 | -€11,721 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.