Construclass: 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.
Construclass
Largest movements
- Receivables within one year -€543
down €543 (-61.2%), from €888 to €345
of which Other amounts receivable: -€888
- Cash +€48
up €48 (+3.9%), from €1,222 to €1,270
mainly Receivables within one year (+€543) and Trade debts (+€285)
- Profit (loss) carried forward -€393
down €393 (-12.7%), from -€3,088 to -€3,481
- Accrued charges and deferred income -€387
down €387 (-100.0%), from €387 to €0
- Trade debts +€285
new in 2025: €285
- Gross operating margin +€310
up €310 (+47.0%), from -€661 to -€351
- Other operating charges -€125
down €125 (-100.0%), from €125 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 | €2,110 | €1,615 | -€495 | -23.5% |
| Current assets | 29/58 | €2,110 | €1,615 | -€495 | -23.5% |
| Amounts receivable within one year | 40/41 | €888 | €345 | -€543 | -61.2% |
| Trade receivables | 40 | - | €345 | +€345 | |
| Other amounts receivable | 41 | €888 | €0 | -€888 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,222 | €1,270 | +€48 | +3.9% |
| Total equity and liabilities | 10/49 | €2,110 | €1,615 | -€495 | -23.5% |
| Equity | 10/15 | -€88 | -€481 | -€393 | -445.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,088 | -€3,481 | -€393 | -12.7% |
| Amounts payable | 17/49 | €2,198 | €2,096 | -€102 | -4.7% |
| Amounts payable within one year | 42/48 | €1,811 | €2,096 | +€285 | +15.7% |
| Trade debts | 44 | - | €285 | +€285 | |
| Suppliers | 440/4 | - | €285 | +€285 | |
| Other amounts payable | 47/48 | €1,811 | €1,811 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Other operating charges | 640/8 | €125 | €0 | -€125 | -100.0% |
| Gross operating margin | 9900 | -€661 | -€351 | +€310 | +47.0% |
| Operating profit (loss) | 9901 | -€786 | -€351 | +€435 | +55.4% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€828 | -€393 | +€435 | +52.6% |
| Profit (loss) for the period | 9904 | -€828 | -€393 | +€435 | +52.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€828 | -€393 | +€435 | +52.6% |
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 8 October 2026 via checked.be.