Collectief Constructief: 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.
Collectief Constructief
Largest movements
- Cash -€39,061
down €39,061 (-94.6%), from €41,281 to €2,220
mainly Debts after one year (-€25,000) and Net result for the year (-€22,633)
- Receivables within one year +€11,846
up €11,846 (+43.3%), from €27,340 to €39,186
of which Trade receivables: +€32,186
- Debts after one year -€25,000
down €25,000 (-5.7%), from €435,000 to €410,000
- Profit (loss) carried forward -€22,633
down €22,633 (-5.3%), from -€426,841 to -€449,473
- Trade debts +€19,981
up €19,981 (+65.6%), from €30,461 to €50,443
- Gross operating margin +€127,222
up €127,222 (+85.5%), from -€148,800 to -€21,578
- Financial charges -€3,711
down €3,711 (-86.2%), from €4,306 to €595
- Other operating charges -€2,031
down €2,031 (-81.6%), from €2,491 to €459
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 | €68,621 | €41,406 | -€27,214 | -39.7% |
| Current assets | 29/58 | €68,621 | €41,406 | -€27,214 | -39.7% |
| Amounts receivable within one year | 40/41 | €27,340 | €39,186 | +€11,846 | +43.3% |
| Trade receivables | 40 | - | €32,186 | +€32,186 | |
| Other amounts receivable | 41 | €27,340 | €7,000 | -€20,340 | -74.4% |
| Cash at bank and in hand | 54/58 | €41,281 | €2,220 | -€39,061 | -94.6% |
| Total equity and liabilities | 10/49 | €68,621 | €41,406 | -€27,214 | -39.7% |
| Equity | 10/15 | -€396,841 | -€419,473 | -€22,633 | -5.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€426,841 | -€449,473 | -€22,633 | -5.3% |
| Amounts payable | 17/49 | €465,461 | €460,880 | -€4,582 | -1.0% |
| Amounts payable after more than one year | 17 | €435,000 | €410,000 | -€25,000 | -5.7% |
| Financial debts | 170/4 | €435,000 | €410,000 | -€25,000 | -5.7% |
| Amounts payable within one year | 42/48 | €30,461 | €50,880 | +€20,418 | +67.0% |
| Trade debts | 44 | €30,461 | €50,443 | +€19,981 | +65.6% |
| Suppliers | 440/4 | €30,461 | €50,443 | +€19,981 | +65.6% |
| Taxes, remuneration and social security | 45 | - | €437 | +€437 | |
| Taxes | 450/3 | - | €437 | +€437 | |
| Other operating charges | 640/8 | €2,491 | €459 | -€2,031 | -81.6% |
| Non-recurring operating charges | 66A | €800 | - | -€800 | |
| Gross operating margin | 9900 | -€148,800 | -€21,578 | +€127,222 | +85.5% |
| Operating profit (loss) | 9901 | -€152,091 | -€22,038 | +€130,053 | +85.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,306 | €595 | -€3,711 | -86.2% |
| Recurring financial charges | 65 | €4,306 | €595 | -€3,711 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | -€156,396 | -€22,633 | +€133,763 | +85.5% |
| Profit (loss) for the period | 9904 | -€156,396 | -€22,633 | +€133,763 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€156,396 | -€22,633 | +€133,763 | +85.5% |
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 4 October 2026 via checked.be.