CONCRETE PLUS: 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 PLUS
Largest movements
- Current investments +€106,228
up €106,228 (+39.3%), from €270,000 to €376,228
- Tangible fixed assets -€38,197
down €38,197 (-46.2%), from €82,697 to €44,500
of which Furniture and vehicles: -€34,943
- Cash -€20,102
down €20,102 (-26.6%), from €75,543 to €55,442
mainly Current investments (-€106,228) and Trade debts (-€13,367)
- Receivables within one year +€8,071
up €8,071 (+188%), from €4,295 to €12,366
of which Other amounts receivable: +€11,711
- Reserves +€87,505
up €87,505 (+25.4%), from €344,928 to €432,433
- Trade debts -€13,367
down €13,367 (-86.2%), from €15,510 to €2,143
- Debts after one year -€8,825
down €8,825 (-64.7%), from €13,634 to €4,809
- Current portion of long-term debt -€4,906
down €4,906 (-44.0%), from €11,142 to €6,236
- Financial charges +€15,023
up €15,023 (+1,463%), from €1,027 to €16,050
- Gross operating margin -€13,752
down €13,752 (-8.4%), from €163,853 to €150,102
- Taxes -€11,202
down €11,202 (-28.4%), from €39,395 to €28,193
- Depreciation -€7,147
down €7,147 (-21.1%), from €33,873 to €26,726
- Financial income +€1,825
up €1,825 (+25.7%), from €7,114 to €8,939
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 | €434,325 | €489,084 | +€54,759 | +12.6% |
| Fixed assets | 21/28 | €82,697 | €44,500 | -€38,197 | -46.2% |
| Tangible fixed assets | 22/27 | €82,697 | €44,500 | -€38,197 | -46.2% |
| Plant, machinery and equipment | 23 | €25,481 | €22,227 | -€3,254 | -12.8% |
| Furniture and vehicles | 24 | €57,216 | €22,273 | -€34,943 | -61.1% |
| Current assets | 29/58 | €351,628 | €444,584 | +€92,956 | +26.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,295 | €12,366 | +€8,071 | +188% |
| Trade receivables | 40 | €3,850 | €210 | -€3,640 | -94.5% |
| Other amounts receivable | 41 | €445 | €12,156 | +€11,711 | +2,634% |
| Current investments | 50/53 | €270,000 | €376,228 | +€106,228 | +39.3% |
| Cash at bank and in hand | 54/58 | €75,543 | €55,442 | -€20,102 | -26.6% |
| Deferred charges and accrued income | 490/1 | €1,790 | €548 | -€1,242 | -69.4% |
| Total equity and liabilities | 10/49 | €434,325 | €489,084 | +€54,759 | +12.6% |
| Equity | 10/15 | €363,478 | €450,983 | +€87,505 | +24.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €344,928 | €432,433 | +€87,505 | +25.4% |
| Distributable reserves | 133 | €344,928 | €432,433 | +€87,505 | +25.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,847 | €38,101 | -€32,745 | -46.2% |
| Amounts payable after more than one year | 17 | €13,634 | €4,809 | -€8,825 | -64.7% |
| Financial debts | 170/4 | €13,634 | €4,809 | -€8,825 | -64.7% |
| Amounts payable within one year | 42/48 | €57,213 | €33,293 | -€23,920 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €11,142 | €6,236 | -€4,906 | -44.0% |
| Trade debts | 44 | €15,510 | €2,143 | -€13,367 | -86.2% |
| Suppliers | 440/4 | €15,510 | €2,143 | -€13,367 | -86.2% |
| Taxes, remuneration and social security | 45 | €26,208 | €24,913 | -€1,295 | -4.9% |
| Taxes | 450/3 | €26,208 | €24,913 | -€1,295 | -4.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,352 | €0 | -€4,352 | -100% |
| Non-recurring operating income | 76A | €1,463 | €10,279 | +€8,817 | +603% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,873 | €26,726 | -€7,147 | -21.1% |
| Other operating charges | 640/8 | €984 | €567 | -€417 | -42.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €163,853 | €150,102 | -€13,752 | -8.4% |
| Operating profit (loss) | 9901 | €128,996 | €122,808 | -€6,188 | -4.8% |
| Financial income | 75/76B | €7,114 | €8,939 | +€1,825 | +25.7% |
| Recurring financial income | 75 | €7,114 | €8,939 | +€1,825 | +25.7% |
| Financial charges | 65/66B | €1,027 | €16,050 | +€15,023 | +1,463% |
| Recurring financial charges | 65 | €1,027 | €16,050 | +€15,023 | +1,463% |
| Profit (loss) for the period before taxes | 9903 | €135,083 | €115,698 | -€19,386 | -14.4% |
| Income taxes | 67/77 | €39,395 | €28,193 | -€11,202 | -28.4% |
| Profit (loss) for the period | 9904 | €95,688 | €87,505 | -€8,183 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €95,688 | €87,505 | -€8,183 | -8.6% |
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 13 October 2026 via checked.be.