CONSTRON: 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.
CONSTRON
Largest movements
- Receivables within one year -€69,388
down €69,388 (-76.3%), from €90,902 to €21,514
of which Trade receivables: -€69,388
- Stocks and contracts +€37,964
new in 2025: €37,964
- Cash -€17,027
down €17,027 (-98.2%), from €17,347 to €320
mainly Trade debts (-€69,623) and Stocks and contracts (-€37,964)
- Trade debts -€69,623
down €69,623 (-70.0%), from €99,527 to €29,903
- Other debts +€32,464
up €32,464 (+2572.6%), from €1,262 to €33,726
- Profit (loss) carried forward -€14,031
down €14,031, from €3,492 to -€10,539
- Tax, wage and social debts +€2,738
up €2,738 (+282.7%), from €969 to €3,707
- Gross operating margin -€20,930
down €20,930, from €8,753 to -€12,177
- Other operating charges +€1,401
up €1,401 (+467.0%), from €300 to €1,701
- Taxes -€948
down €948 (-100.0%), from €948 to €0
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 | €108,249 | €59,797 | -€48,452 | -44.8% |
| Current assets | 29/58 | €108,249 | €59,797 | -€48,452 | -44.8% |
| Stocks and contracts in progress | 3 | - | €37,964 | +€37,964 | |
| Stocks | 30/36 | - | €37,964 | +€37,964 | |
| Amounts receivable within one year | 40/41 | €90,902 | €21,514 | -€69,388 | -76.3% |
| Trade receivables | 40 | €90,902 | €21,514 | -€69,388 | -76.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,347 | €320 | -€17,027 | -98.2% |
| Total equity and liabilities | 10/49 | €108,249 | €59,797 | -€48,452 | -44.8% |
| Equity | 10/15 | €6,492 | -€7,539 | -€14,031 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,492 | -€10,539 | -€14,031 | |
| Amounts payable | 17/49 | €101,757 | €67,336 | -€34,421 | -33.8% |
| Amounts payable within one year | 42/48 | €101,757 | €67,336 | -€34,421 | -33.8% |
| Trade debts | 44 | €99,527 | €29,903 | -€69,623 | -70.0% |
| Suppliers | 440/4 | €99,527 | €29,903 | -€69,623 | -70.0% |
| Taxes, remuneration and social security | 45 | €969 | €3,707 | +€2,738 | +282.7% |
| Taxes | 450/3 | €969 | €3,707 | +€2,738 | +282.7% |
| Other amounts payable | 47/48 | €1,262 | €33,726 | +€32,464 | +2572.6% |
| Other operating charges | 640/8 | €300 | €1,701 | +€1,401 | +467.0% |
| Gross operating margin | 9900 | €8,753 | -€12,177 | -€20,930 | |
| Operating profit (loss) | 9901 | €8,453 | -€13,878 | -€22,331 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €140 | €153 | +€12 | +8.8% |
| Recurring financial charges | 65 | €140 | €153 | +€12 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €8,319 | -€14,031 | -€22,350 | |
| Income taxes | 67/77 | €948 | €0 | -€948 | -100.0% |
| Profit (loss) for the period | 9904 | €7,371 | -€14,031 | -€21,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,371 | -€14,031 | -€21,402 |
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 5 October 2026 via checked.be.