CONSTIMO: 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.
CONSTIMO
Largest movements
- Tangible fixed assets -€18,306
down €18,306 (-8.3%), from €220,436 to €202,129
of which Land and buildings: -€14,560
- Cash +€15,933
up €15,933 (+57.9%), from €27,505 to €43,438
mainly Other debts (+€25,725) and Depreciation (+€18,306)
- Other debts +€25,725
up €25,725 (+196.7%), from €13,077 to €38,802
- Reserves -€21,850
down €21,850 (-28.4%), from €76,850 to €55,000
of which Distributable reserves: -€21,850
- Debts after one year -€9,418
down €9,418 (-12.8%), from €73,439 to €64,021
No income-statement line moved by more than 1% of the activity.
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 | €250,738 | €247,232 | -€3,507 | -1.4% |
| Fixed assets | 21/28 | €220,436 | €202,129 | -€18,306 | -8.3% |
| Tangible fixed assets | 22/27 | €220,436 | €202,129 | -€18,306 | -8.3% |
| Land and buildings | 22 | €181,647 | €167,087 | -€14,560 | -8.0% |
| Plant, machinery and equipment | 23 | €38,065 | €34,499 | -€3,566 | -9.4% |
| Other tangible fixed assets | 26 | €724 | €543 | -€181 | -25.0% |
| Current assets | 29/58 | €30,303 | €45,103 | +€14,800 | +48.8% |
| Cash at bank and in hand | 54/58 | €27,505 | €43,438 | +€15,933 | +57.9% |
| Deferred charges and accrued income | 490/1 | €2,798 | €1,665 | -€1,133 | -40.5% |
| Total equity and liabilities | 10/49 | €250,738 | €247,232 | -€3,507 | -1.4% |
| Equity | 10/15 | €152,486 | €130,643 | -€21,842 | -14.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €76,850 | €55,000 | -€21,850 | -28.4% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €69,350 | €47,500 | -€21,850 | -31.5% |
| Profit (loss) carried forward | 14 | €636 | €643 | +€8 | +1.2% |
| Amounts payable | 17/49 | €98,253 | €116,588 | +€18,336 | +18.7% |
| Amounts payable after more than one year | 17 | €73,439 | €64,021 | -€9,418 | -12.8% |
| Financial debts | 170/4 | €73,439 | €64,021 | -€9,418 | -12.8% |
| Amounts payable within one year | 42/48 | €24,557 | €52,343 | +€27,786 | +113.1% |
| Current portion of amounts payable after more than one year | 42 | €9,836 | €10,188 | +€352 | +3.6% |
| Trade debts | 44 | €180 | €185 | +€6 | +3.2% |
| Suppliers | 440/4 | €180 | €185 | +€6 | +3.2% |
| Taxes, remuneration and social security | 45 | €1,464 | €3,168 | +€1,703 | +116.3% |
| Taxes | 450/3 | €1,464 | €3,168 | +€1,703 | +116.3% |
| Other amounts payable | 47/48 | €13,077 | €38,802 | +€25,725 | +196.7% |
| Accrued charges and deferred income | 492/3 | €257 | €225 | -€32 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,715 | €18,306 | -€409 | -2.2% |
| Other operating charges | 640/8 | €4,317 | €4,453 | +€136 | +3.1% |
| Gross operating margin | 9900 | €50,466 | €50,369 | -€98 | -0.2% |
| Operating profit (loss) | 9901 | €27,434 | €27,610 | +€176 | +0.6% |
| Financial income | 75/76B | €142 | €114 | -€28 | -19.6% |
| Recurring financial income | 75 | €142 | €114 | -€28 | -19.6% |
| Financial charges | 65/66B | €3,168 | €2,854 | -€314 | -9.9% |
| Recurring financial charges | 65 | €3,168 | €2,854 | -€314 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €24,408 | €24,870 | +€462 | +1.9% |
| Income taxes | 67/77 | €7,757 | €7,913 | +€156 | +2.0% |
| Profit (loss) for the period | 9904 | €16,651 | €16,958 | +€307 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,651 | €16,958 | +€307 | +1.8% |
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 4 October 2026 via checked.be.