CONCRETE DIVERSITY: 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 DIVERSITY
Largest movements
- Receivables within one year +€107,026
up €107,026 (+29.1%), from €367,499 to €474,525
of which Trade receivables: +€108,003
- Cash +€102,682
up €102,682 (+79.0%), from €130,051 to €232,733
mainly Depreciation (+€286,511) and Net result for the year (+€206,245)
- Tangible fixed assets -€80,956
down €80,956 (-2.1%), from €3.9m to €3.8m
of which Land and buildings: -€85,238
- Debts after one year -€224,269
down €224,269 (-8.1%), from €2.8m to €2.5m
- Reserves +€201,495
up €201,495 (+27.6%), from €730,123 to €931,618
of which Distributable reserves: +€201,495
- Investment grants +€63,175
up €63,175 (+70.0%), from €90,250 to €153,425
- Tax, wage and social debts +€54,498
up €54,498 (+161%), from €33,786 to €88,285
of which Taxes: +€46,453
- Depreciation +€35,296
up €35,296 (+14.1%), from €251,215 to €286,511
- Financial income +€23,691
up €23,691 (+210%), from €11,294 to €34,985
- Gross operating margin +€15,472
up €15,472 (+2.2%), from €710,868 to €726,340
- Staff costs +€10,019
up €10,019 (+13.7%), from €73,054 to €83,072
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 | €4,459,614 | €4,569,825 | +€110,211 | +2.5% |
| Fixed assets | 21/28 | €3,937,398 | €3,857,772 | -€79,626 | -2.0% |
| Tangible fixed assets | 22/27 | €3,930,228 | €3,849,272 | -€80,956 | -2.1% |
| Land and buildings | 22 | €3,785,579 | €3,700,341 | -€85,238 | -2.3% |
| Plant, machinery and equipment | 23 | €120,413 | €126,819 | +€6,405 | +5.3% |
| Furniture and vehicles | 24 | €24,235 | €22,112 | -€2,123 | -8.8% |
| Financial fixed assets | 28 | €7,170 | €8,500 | +€1,330 | +18.5% |
| Current assets | 29/58 | €522,216 | €712,054 | +€189,838 | +36.4% |
| Stocks and contracts in progress | 3 | €24,665 | €4,795 | -€19,870 | -80.6% |
| Stocks | 30/36 | €24,665 | €4,795 | -€19,870 | -80.6% |
| Amounts receivable within one year | 40/41 | €367,499 | €474,525 | +€107,026 | +29.1% |
| Trade receivables | 40 | €366,522 | €474,525 | +€108,003 | +29.5% |
| Other amounts receivable | 41 | €977 | €0 | -€977 | -100% |
| Cash at bank and in hand | 54/58 | €130,051 | €232,733 | +€102,682 | +79.0% |
| Total equity and liabilities | 10/49 | €4,459,614 | €4,569,825 | +€110,211 | +2.5% |
| Equity | 10/15 | €1,284,779 | €1,549,449 | +€264,670 | +20.6% |
| Contributions | 10/11 | €464,406 | €464,406 | = | 0.0% |
| Reserves | 13 | €730,123 | €931,618 | +€201,495 | +27.6% |
| Non-distributable reserves | 130/1 | €11,859 | €11,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,859 | €11,859 | = | 0.0% |
| Distributable reserves | 133 | €718,264 | €919,759 | +€201,495 | +28.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €90,250 | €153,425 | +€63,175 | +70.0% |
| Amounts payable | 17/49 | €3,174,834 | €3,020,376 | -€154,458 | -4.9% |
| Amounts payable after more than one year | 17 | €2,758,615 | €2,534,346 | -€224,269 | -8.1% |
| Financial debts | 170/4 | €2,758,615 | €2,534,346 | -€224,269 | -8.1% |
| Amounts payable within one year | 42/48 | €382,459 | €451,841 | +€69,382 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €231,226 | €233,088 | +€1,863 | +0.8% |
| Trade debts | 44 | €109,062 | €121,933 | +€12,871 | +11.8% |
| Suppliers | 440/4 | €109,062 | €121,933 | +€12,871 | +11.8% |
| Taxes, remuneration and social security | 45 | €33,786 | €88,285 | +€54,498 | +161% |
| Taxes | 450/3 | €25,305 | €71,758 | +€46,453 | +184% |
| Remuneration and social security | 454/9 | €8,481 | €16,526 | +€8,045 | +94.9% |
| Other amounts payable | 47/48 | €8,385 | €8,535 | +€150 | +1.8% |
| Accrued charges and deferred income | 492/3 | €33,760 | €34,188 | +€428 | +1.3% |
| Remuneration, social security and pensions | 62 | €73,054 | €83,072 | +€10,019 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,215 | €286,511 | +€35,296 | +14.1% |
| Other operating charges | 640/8 | €64,443 | €64,195 | -€248 | -0.4% |
| Gross operating margin | 9900 | €710,868 | €726,340 | +€15,472 | +2.2% |
| Operating profit (loss) | 9901 | €322,157 | €292,562 | -€29,595 | -9.2% |
| Financial income | 75/76B | €11,294 | €34,985 | +€23,691 | +210% |
| Recurring financial income | 75 | €11,294 | €34,985 | +€23,691 | +210% |
| Financial charges | 65/66B | €50,017 | €46,449 | -€3,568 | -7.1% |
| Recurring financial charges | 65 | €50,017 | €46,449 | -€3,568 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €283,434 | €281,099 | -€2,335 | -0.8% |
| Income taxes | 67/77 | €74,145 | €74,854 | +€709 | +1.0% |
| Profit (loss) for the period | 9904 | €209,289 | €206,245 | -€3,044 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €209,289 | €206,245 | -€3,044 | -1.5% |
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 25 October 2026 via checked.be.