CNSTRCT: 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.
CNSTRCT
Largest movements
- Receivables within one year +€30,505
up €30,505 (+87.7%), from €34,786 to €65,291
of which Other amounts receivable: +€23,531
- Reserves +€12,500
up €12,500 (+1,873%), from €667 to €13,167
of which Distributable reserves: +€12,500
- Tax, wage and social debts +€6,068
up €6,068 (+45.7%), from €13,272 to €19,340
- Other debts +€5,388
up €5,388 (+36.2%), from €14,900 to €20,288
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Trade debts +€1,046
up €1,046 (+794%), from €132 to €1,178
- Taxes -€20,779
down €20,779 (-69.7%), from €29,817 to €9,038
- Gross operating margin +€12,631
up €12,631 (+97.0%), from €13,029 to €25,660
- Financial income -€4,430
no longer reported in 2025 (was €4,430)
- Other operating charges +€3,011
up €3,011 (+1,173%), from €257 to €3,267
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 | €34,789 | €65,294 | +€30,505 | +87.7% |
| Current assets | 29/58 | €34,789 | €65,294 | +€30,505 | +87.7% |
| Amounts receivable within one year | 40/41 | €34,786 | €65,291 | +€30,505 | +87.7% |
| Trade receivables | 40 | €9,333 | €16,307 | +€6,974 | +74.7% |
| Other amounts receivable | 41 | €25,453 | €48,984 | +€23,531 | +92.4% |
| Cash at bank and in hand | 54/58 | €3 | €3 | -€0 | -2.9% |
| Total equity and liabilities | 10/49 | €34,789 | €65,294 | +€30,505 | +87.7% |
| Equity | 10/15 | €6,485 | €19,488 | +€13,003 | +200% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €667 | €13,167 | +€12,500 | +1,873% |
| Non-distributable reserves | 130/1 | €667 | €667 | = | 0.0% |
| Legal reserve | 130 | €667 | - | -€667 | |
| Reserves not available under the articles | 1311 | - | €667 | +€667 | |
| Distributable reserves | 133 | - | €12,500 | +€12,500 | |
| Profit (loss) carried forward | 14 | -€382 | €121 | +€503 | |
| Amounts payable | 17/49 | €28,304 | €45,806 | +€17,502 | +61.8% |
| Amounts payable within one year | 42/48 | €28,304 | €40,806 | +€12,502 | +44.2% |
| Trade debts | 44 | €132 | €1,178 | +€1,046 | +794% |
| Suppliers | 440/4 | €132 | €1,178 | +€1,046 | +794% |
| Taxes, remuneration and social security | 45 | €13,272 | €19,340 | +€6,068 | +45.7% |
| Taxes | 450/3 | €13,272 | €19,340 | +€6,068 | +45.7% |
| Other amounts payable | 47/48 | €14,900 | €20,288 | +€5,388 | +36.2% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €257 | €3,267 | +€3,011 | +1,173% |
| Gross operating margin | 9900 | €13,029 | €25,660 | +€12,631 | +97.0% |
| Operating profit (loss) | 9901 | €12,772 | €22,393 | +€9,621 | +75.3% |
| Financial income | 75/76B | €4,430 | - | -€4,430 | |
| Recurring financial income | 75 | €4,430 | - | -€4,430 | |
| Financial charges | 65/66B | €200 | €352 | +€152 | +76.3% |
| Recurring financial charges | 65 | €200 | €352 | +€152 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | €17,002 | €22,041 | +€5,039 | +29.6% |
| Income taxes | 67/77 | €29,817 | €9,038 | -€20,779 | -69.7% |
| Profit (loss) for the period | 9904 | -€12,815 | €13,003 | +€25,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,815 | €13,003 | +€25,818 |
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.