CONSTERRA: 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.
CONSTERRA
Largest movements
- Stocks and contracts -€140,056
down €140,056 (-43.2%), from €324,569 to €184,512
- Receivables within one year +€136,042
up €136,042 (+1712.5%), from €7,944 to €143,987
of which Other amounts receivable: +€136,042
- Financial fixed assets -€7,500
no longer reported in 2025 (was €7,500)
- Reserves -€92,791
down €92,791 (-55.1%), from €168,318 to €75,528
- Other debts +€82,479
up €82,479 (+343.3%), from €24,022 to €106,501
- Gross operating margin +€18,894
up €18,894, from -€2,228 to €16,666
- Taxes +€3,578
new in 2025: €3,578
- Financial income +€1,698
up €1,698 (+339650.0%), from €1 to €1,699
- Financial charges +€238
up €238 (+79.8%), from €299 to €537
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 | €343,375 | €333,843 | -€9,532 | -2.8% |
| Fixed assets | 21/28 | €7,500 | - | -€7,500 | |
| Financial fixed assets | 28 | €7,500 | - | -€7,500 | |
| Current assets | 29/58 | €335,875 | €333,843 | -€2,032 | -0.6% |
| Stocks and contracts in progress | 3 | €324,569 | €184,512 | -€140,056 | -43.2% |
| Stocks | 30/36 | €324,569 | €184,512 | -€140,056 | -43.2% |
| Amounts receivable within one year | 40/41 | €7,944 | €143,987 | +€136,042 | +1712.5% |
| Trade receivables | 40 | €215 | €215 | = | 0.0% |
| Other amounts receivable | 41 | €7,730 | €143,772 | +€136,042 | +1760.0% |
| Cash at bank and in hand | 54/58 | €1,716 | €3,049 | +€1,332 | +77.6% |
| Deferred charges and accrued income | 490/1 | €1,646 | €2,295 | +€649 | +39.5% |
| Total equity and liabilities | 10/49 | €343,375 | €333,843 | -€9,532 | -2.8% |
| Equity | 10/15 | €318,318 | €225,528 | -€92,791 | -29.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €168,318 | €75,528 | -€92,791 | -55.1% |
| Distributable reserves | 133 | €168,318 | €75,528 | -€92,791 | -55.1% |
| Amounts payable | 17/49 | €25,057 | €108,316 | +€83,259 | +332.3% |
| Amounts payable within one year | 42/48 | €25,057 | €108,316 | +€83,259 | +332.3% |
| Trade debts | 44 | €1,034 | €1,736 | +€702 | +67.9% |
| Suppliers | 440/4 | €1,034 | €1,736 | +€702 | +67.9% |
| Taxes, remuneration and social security | 45 | - | €78 | +€78 | |
| Taxes | 450/3 | - | €78 | +€78 | |
| Other amounts payable | 47/48 | €24,022 | €106,501 | +€82,479 | +343.3% |
| Other operating charges | 640/8 | €450 | €540 | +€90 | +20.0% |
| Gross operating margin | 9900 | -€2,228 | €16,666 | +€18,894 | |
| Operating profit (loss) | 9901 | -€2,678 | €16,127 | +€18,804 | |
| Financial income | 75/76B | €1 | €1,699 | +€1,698 | +339650.0% |
| Recurring financial income | 75 | €1 | €1,699 | +€1,698 | +339650.0% |
| Financial charges | 65/66B | €299 | €537 | +€238 | +79.8% |
| Recurring financial charges | 65 | €299 | €537 | +€238 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,976 | €17,288 | +€20,264 | |
| Income taxes | 67/77 | - | €3,578 | +€3,578 | |
| Profit (loss) for the period | 9904 | -€2,976 | €13,710 | +€16,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,976 | €13,710 | +€16,686 |
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 7 October 2026 via checked.be.