ConstruBuild: 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.
ConstruBuild
Largest movements
- Receivables within one year -€141,846
down €141,846 (-18.5%), from €764,724 to €622,878
of which Trade receivables: -€204,486
- Trade debts -€273,772
down €273,772 (-21.3%), from €1.3m to €1.0m
- Profit (loss) carried forward +€119,516
up €119,516 (+153%), from €78,214 to €197,730
- Tax, wage and social debts +€22,216
up €22,216 (+207%), from €10,711 to €32,927
of which Taxes: +€16,853
- Gross operating margin +€151,279
up €151,279 (+112%), from €135,481 to €286,759
- Staff costs +€88,747
up €88,747 (+259%), from €34,322 to €123,069
- Taxes +€26,768
up €26,768 (+172%), from €15,576 to €42,344
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 | €1,394,020 | €1,261,980 | -€132,040 | -9.5% |
| Fixed assets | 21/28 | €405 | €9,705 | +€9,300 | +2,296% |
| Financial fixed assets | 28 | €405 | €9,705 | +€9,300 | +2,296% |
| Current assets | 29/58 | €1,393,615 | €1,252,275 | -€141,340 | -10.1% |
| Amounts receivable within one year | 40/41 | €764,724 | €622,878 | -€141,846 | -18.5% |
| Trade receivables | 40 | €731,687 | €527,201 | -€204,486 | -27.9% |
| Other amounts receivable | 41 | €33,036 | €95,677 | +€62,640 | +190% |
| Cash at bank and in hand | 54/58 | €628,891 | €628,143 | -€748 | -0.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,254 | +€1,254 | |
| Total equity and liabilities | 10/49 | €1,394,020 | €1,261,980 | -€132,040 | -9.5% |
| Equity | 10/15 | €96,214 | €215,730 | +€119,516 | +124% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,214 | €197,730 | +€119,516 | +153% |
| Amounts payable | 17/49 | €1,297,806 | €1,046,250 | -€251,556 | -19.4% |
| Amounts payable within one year | 42/48 | €1,297,806 | €1,046,250 | -€251,556 | -19.4% |
| Trade debts | 44 | €1,287,095 | €1,013,323 | -€273,772 | -21.3% |
| Suppliers | 440/4 | €1,287,095 | €1,013,323 | -€273,772 | -21.3% |
| Taxes, remuneration and social security | 45 | €10,711 | €32,927 | +€22,216 | +207% |
| Taxes | 450/3 | €1,043 | €17,896 | +€16,853 | +1,615% |
| Remuneration and social security | 454/9 | €9,667 | €15,031 | +€5,363 | +55.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €34,322 | €123,069 | +€88,747 | +259% |
| Other operating charges | 640/8 | €404 | €1,175 | +€771 | +191% |
| Gross operating margin | 9900 | €135,481 | €286,759 | +€151,279 | +112% |
| Operating profit (loss) | 9901 | €100,755 | €162,516 | +€61,761 | +61.3% |
| Financial income | 75/76B | €345 | €17 | -€328 | -95.2% |
| Recurring financial income | 75 | €345 | €17 | -€328 | -95.2% |
| Financial charges | 65/66B | €665 | €672 | +€7 | +1.1% |
| Recurring financial charges | 65 | €665 | €672 | +€7 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €100,435 | €161,860 | +€61,425 | +61.2% |
| Income taxes | 67/77 | €15,576 | €42,344 | +€26,768 | +172% |
| Profit (loss) for the period | 9904 | €84,859 | €119,516 | +€34,657 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,859 | €119,516 | +€34,657 | +40.8% |
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 14 October 2026 via checked.be.