CONCRETE BUILDING: 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.
CONCRETE BUILDING
Largest movements
- Cash -€17,880
down €17,880 (-44.6%), from €40,126 to €22,247
mainly Debts after one year (-€42,455) and Contributions, distributions and other (-€28,758)
- Tangible fixed assets -€17,448
down €17,448 (-3.7%), from €467,607 to €450,159
- Debts after one year -€42,455
down €42,455 (-33.8%), from €125,785 to €83,330
- Reserves +€13,924
up €13,924 (+6.8%), from €203,967 to €217,891
of which Distributable reserves: +€13,924
- Other debts -€11,212
down €11,212 (-15.5%), from €72,381 to €61,169
- Gross operating margin -€1,903
down €1,903 (-2.1%), from €92,590 to €90,687
- Financial charges -€1,065
down €1,065 (-13.6%), from €7,834 to €6,768
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 | €507,734 | €472,406 | -€35,328 | -7.0% |
| Fixed assets | 21/28 | €467,607 | €450,159 | -€17,448 | -3.7% |
| Tangible fixed assets | 22/27 | €467,607 | €450,159 | -€17,448 | -3.7% |
| Land and buildings | 22 | €467,607 | €450,159 | -€17,448 | -3.7% |
| Current assets | 29/58 | €40,126 | €22,247 | -€17,880 | -44.6% |
| Cash at bank and in hand | 54/58 | €40,126 | €22,247 | -€17,880 | -44.6% |
| Total equity and liabilities | 10/49 | €507,734 | €472,406 | -€35,328 | -7.0% |
| Equity | 10/15 | €263,967 | €277,891 | +€13,924 | +5.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €203,967 | €217,891 | +€13,924 | +6.8% |
| Non-distributable reserves | 130/1 | €4,100 | €4,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,100 | €4,100 | = | 0.0% |
| Distributable reserves | 133 | €199,867 | €213,791 | +€13,924 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €243,767 | €194,515 | -€49,252 | -20.2% |
| Amounts payable after more than one year | 17 | €125,785 | €83,330 | -€42,455 | -33.8% |
| Financial debts | 170/4 | €125,785 | €83,330 | -€42,455 | -33.8% |
| Amounts payable within one year | 42/48 | €117,982 | €111,185 | -€6,797 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €41,769 | €43,955 | +€2,186 | +5.2% |
| Trade debts | 44 | €331 | €2,946 | +€2,614 | +789% |
| Suppliers | 440/4 | €331 | €2,946 | +€2,614 | +789% |
| Taxes, remuneration and social security | 45 | €3,501 | €3,115 | -€386 | -11.0% |
| Taxes | 450/3 | €3,501 | €3,115 | -€386 | -11.0% |
| Other amounts payable | 47/48 | €72,381 | €61,169 | -€11,212 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,448 | €17,448 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,762 | €3,870 | +€108 | +2.9% |
| Gross operating margin | 9900 | €92,590 | €90,687 | -€1,903 | -2.1% |
| Operating profit (loss) | 9901 | €71,379 | €69,369 | -€2,011 | -2.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €7,834 | €6,768 | -€1,065 | -13.6% |
| Recurring financial charges | 65 | €7,834 | €6,768 | -€1,065 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €63,546 | €62,600 | -€945 | -1.5% |
| Income taxes | 67/77 | €20,219 | €19,918 | -€301 | -1.5% |
| Profit (loss) for the period | 9904 | €43,327 | €42,682 | -€645 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,327 | €42,682 | -€645 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.