CONSTRUCSOL: 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.
CONSTRUCSOL
Largest movements
- Receivables within one year -€64,287
down €64,287 (-64.2%), from €100,084 to €35,797
of which Trade receivables: -€60,691
- Tangible fixed assets -€24,937
down €24,937 (-39.1%), from €63,698 to €38,761
of which Leasing and similar rights: -€22,136
- Cash +€22,912
up €22,912 (+129.0%), from €17,757 to €40,669
mainly Receivables within one year (+€64,287) and Depreciation (+€24,937)
- Advances received -€44,736
down €44,736 (-100.0%), from €44,736 to €0
- Debts after one year -€16,481
down €16,481 (-55.7%), from €29,608 to €13,127
- Trade debts -€14,307
down €14,307 (-74.8%), from €19,117 to €4,810
of which Suppliers: -€14,307
- Profit (loss) carried forward +€14,225
up €14,225 (+62.3%), from -€22,842 to -€8,617
- Tax, wage and social debts -€3,006
down €3,006 (-100.0%), from €3,006 to €0
of which Remuneration and social security: -€2,250
- Gross operating margin +€28,236
up €28,236 (+154.6%), from €18,268 to €46,504
- Other operating charges -€10,863
down €10,863 (-83.0%), from €13,081 to €2,219
- Taxes +€1,601
up €1,601 (+987.6%), from €162 to €1,763
- Depreciation +€481
up €481 (+2.0%), from €24,456 to €24,937
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 | €184,790 | €119,390 | -€65,400 | -35.4% |
| Fixed assets | 21/28 | €66,948 | €42,011 | -€24,937 | -37.2% |
| Tangible fixed assets | 22/27 | €63,698 | €38,761 | -€24,937 | -39.1% |
| Plant, machinery and equipment | 23 | €7,722 | €5,700 | -€2,021 | -26.2% |
| Furniture and vehicles | 24 | €1,726 | €946 | -€780 | -45.2% |
| Leasing and similar rights | 25 | €54,250 | €32,114 | -€22,136 | -40.8% |
| Financial fixed assets | 28 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €117,842 | €77,379 | -€40,462 | -34.3% |
| Amounts receivable within one year | 40/41 | €100,084 | €35,797 | -€64,287 | -64.2% |
| Trade receivables | 40 | €60,691 | €0 | -€60,691 | -100.0% |
| Other amounts receivable | 41 | €39,393 | €35,797 | -€3,595 | -9.1% |
| Cash at bank and in hand | 54/58 | €17,757 | €40,669 | +€22,912 | +129.0% |
| Deferred charges and accrued income | 490/1 | - | €913 | +€913 | |
| Total equity and liabilities | 10/49 | €184,790 | €119,390 | -€65,400 | -35.4% |
| Equity | 10/15 | €70,747 | €84,972 | +€14,225 | +20.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,589 | €90,589 | = | 0.0% |
| Distributable reserves | 133 | €90,589 | €90,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,842 | -€8,617 | +€14,225 | +62.3% |
| Amounts payable | 17/49 | €114,043 | €34,418 | -€79,625 | -69.8% |
| Amounts payable after more than one year | 17 | €29,608 | €13,127 | -€16,481 | -55.7% |
| Financial debts | 170/4 | €29,608 | €13,127 | -€16,481 | -55.7% |
| Amounts payable within one year | 42/48 | €84,435 | €21,291 | -€63,144 | -74.8% |
| Current portion of amounts payable after more than one year | 42 | €17,575 | €16,481 | -€1,094 | -6.2% |
| Trade debts | 44 | €19,117 | €4,810 | -€14,307 | -74.8% |
| Suppliers | 440/4 | €19,117 | €4,810 | -€14,307 | -74.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €44,736 | €0 | -€44,736 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,006 | €0 | -€3,006 | -100.0% |
| Taxes | 450/3 | €756 | €0 | -€756 | -100.0% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €184 | +€184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,456 | €24,937 | +€481 | +2.0% |
| Other operating charges | 640/8 | €13,081 | €2,219 | -€10,863 | -83.0% |
| Gross operating margin | 9900 | €18,268 | €46,504 | +€28,236 | +154.6% |
| Operating profit (loss) | 9901 | -€19,270 | €19,164 | +€38,434 | |
| Financial income | 75/76B | €4 | €169 | +€164 | +3811.1% |
| Recurring financial income | 75 | €4 | €169 | +€164 | +3811.1% |
| Financial charges | 65/66B | €3,414 | €3,345 | -€69 | -2.0% |
| Recurring financial charges | 65 | €3,414 | €3,345 | -€69 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,680 | €15,988 | +€38,668 | |
| Income taxes | 67/77 | €162 | €1,763 | +€1,601 | +987.6% |
| Profit (loss) for the period | 9904 | -€22,842 | €14,225 | +€37,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,842 | €14,225 | +€37,067 |
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 9 October 2026 via checked.be.