Constant Engineering: 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.
Constant Engineering
Largest movements
- Cash +€15,191
up €15,191 (+49.4%), from €30,763 to €45,955
mainly Net result for the year (+€20,188) and Current investments (+€10,000)
- Current investments -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Tangible fixed assets -€2,249
down €2,249 (-43.9%), from €5,123 to €2,874
- Receivables within one year -€2,149
down €2,149 (-25.0%), from €8,586 to €6,437
of which Other amounts receivable: -€1,600
- Other debts +€3,000
up €3,000 (+17.6%), from €17,000 to €20,000
- Tax, wage and social debts -€2,349
down €2,349 (-27.6%), from €8,504 to €6,155
- Gross operating margin +€6,916
up €6,916 (+33.6%), from €20,557 to €27,473
- Taxes +€1,706
up €1,706 (+50.5%), from €3,380 to €5,087
- Depreciation +€726
up €726 (+47.7%), from €1,523 to €2,249
- Financial income +€640
new in 2025: €640
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 | €64,862 | €65,265 | +€403 | +0.6% |
| Fixed assets | 21/28 | €5,123 | €2,874 | -€2,249 | -43.9% |
| Tangible fixed assets | 22/27 | €5,123 | €2,874 | -€2,249 | -43.9% |
| Furniture and vehicles | 24 | €5,123 | €2,874 | -€2,249 | -43.9% |
| Current assets | 29/58 | €59,739 | €62,391 | +€2,652 | +4.4% |
| Amounts receivable within one year | 40/41 | €8,586 | €6,437 | -€2,149 | -25.0% |
| Trade receivables | 40 | €6,809 | €6,260 | -€549 | -8.1% |
| Other amounts receivable | 41 | €1,777 | €177 | -€1,600 | -90.0% |
| Current investments | 50/53 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €30,763 | €45,955 | +€15,191 | +49.4% |
| Deferred charges and accrued income | 490/1 | €390 | - | -€390 | |
| Total equity and liabilities | 10/49 | €64,862 | €65,265 | +€403 | +0.6% |
| Equity | 10/15 | €38,496 | €38,684 | +€188 | +0.5% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Contributions outside capital | 11 | €19,840 | €19,840 | = | 0.0% |
| Other | 1109/19 | €19,840 | €19,840 | = | 0.0% |
| Reserves | 13 | €18,182 | €18,182 | = | 0.0% |
| Distributable reserves | 133 | €18,182 | €18,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €474 | €662 | +€188 | +39.6% |
| Amounts payable | 17/49 | €26,366 | €26,581 | +€216 | +0.8% |
| Amounts payable within one year | 42/48 | €26,366 | €26,581 | +€216 | +0.8% |
| Trade debts | 44 | €862 | €426 | -€436 | -50.5% |
| Suppliers | 440/4 | €862 | €426 | -€436 | -50.5% |
| Taxes, remuneration and social security | 45 | €8,504 | €6,155 | -€2,349 | -27.6% |
| Taxes | 450/3 | €8,504 | €6,155 | -€2,349 | -27.6% |
| Other amounts payable | 47/48 | €17,000 | €20,000 | +€3,000 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €2,249 | +€726 | +47.7% |
| Other operating charges | 640/8 | €473 | €500 | +€26 | +5.5% |
| Gross operating margin | 9900 | €20,557 | €27,473 | +€6,916 | +33.6% |
| Operating profit (loss) | 9901 | €18,561 | €24,725 | +€6,164 | +33.2% |
| Financial income | 75/76B | - | €640 | +€640 | |
| Recurring financial income | 75 | - | €640 | +€640 | |
| Financial charges | 65/66B | €91 | €90 | -€1 | -1.0% |
| Recurring financial charges | 65 | €91 | €90 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €18,470 | €25,275 | +€6,805 | +36.8% |
| Income taxes | 67/77 | €3,380 | €5,087 | +€1,706 | +50.5% |
| Profit (loss) for the period | 9904 | €15,089 | €20,188 | +€5,099 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,089 | €20,188 | +€5,099 | +33.8% |
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 17 October 2026 via checked.be.