CONSTRUCT CAMBIER PROJECT: 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.
CONSTRUCT CAMBIER PROJECT
Largest movements
- Tangible fixed assets +€20,534
up €20,534 (+352.4%), from €5,827 to €26,361
of which Furniture and vehicles: +€20,889
- Receivables within one year -€5,177
down €5,177 (-4.8%), from €107,960 to €102,783
of which Trade receivables: -€6,916
- Cash -€3,864
down €3,864 (-15.8%), from €24,533 to €20,669
mainly Investment in fixed assets (net) (-€26,047) and Current portion of long-term debt (-€4,006)
- Profit (loss) carried forward +€11,186
up €11,186 (+16.2%), from €69,118 to €80,305
- Debts after one year +€8,414
up €8,414 (+292.9%), from €2,873 to €11,287
- Current portion of long-term debt -€4,006
down €4,006 (-51.2%), from €7,821 to €3,815
- Advances received -€3,286
down €3,286 (-29.0%), from €11,344 to €8,058
- Trade debts +€1,932
up €1,932 (+22.3%), from €8,675 to €10,607
- Turnover +€146,478
new in 2025: €146,478
- Purchases and services +€134,406
new in 2025: €134,406
- Staff costs -€17,338
down €17,338 (-91.8%), from €18,881 to €1,544
- Gross operating margin -€15,907
down €15,907 (-33.9%), from €46,906 to €30,999
- Depreciation -€4,549
down €4,549 (-45.2%), from €10,062 to €5,513
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 | €138,854 | €151,229 | +€12,376 | +8.9% |
| Fixed assets | 21/28 | €6,190 | €26,724 | +€20,534 | +331.8% |
| Tangible fixed assets | 22/27 | €5,827 | €26,361 | +€20,534 | +352.4% |
| Plant, machinery and equipment | 23 | €1,840 | €1,485 | -€355 | -19.3% |
| Furniture and vehicles | 24 | €3,986 | €24,875 | +€20,889 | +524.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €132,664 | €124,506 | -€8,158 | -6.1% |
| Amounts receivable within one year | 40/41 | €107,960 | €102,783 | -€5,177 | -4.8% |
| Trade receivables | 40 | €107,960 | €101,044 | -€6,916 | -6.4% |
| Other amounts receivable | 41 | - | €1,739 | +€1,739 | |
| Cash at bank and in hand | 54/58 | €24,533 | €20,669 | -€3,864 | -15.8% |
| Deferred charges and accrued income | 490/1 | €170 | €1,054 | +€884 | +518.5% |
| Total equity and liabilities | 10/49 | €138,854 | €151,229 | +€12,376 | +8.9% |
| Equity | 10/15 | €89,578 | €100,765 | +€11,186 | +12.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,118 | €80,305 | +€11,186 | +16.2% |
| Amounts payable | 17/49 | €49,275 | €50,465 | +€1,189 | +2.4% |
| Amounts payable after more than one year | 17 | €2,873 | €11,287 | +€8,414 | +292.9% |
| Financial debts | 170/4 | €2,873 | €11,287 | +€8,414 | +292.9% |
| Amounts payable within one year | 42/48 | €46,402 | €39,177 | -€7,225 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €7,821 | €3,815 | -€4,006 | -51.2% |
| Trade debts | 44 | €8,675 | €10,607 | +€1,932 | +22.3% |
| Suppliers | 440/4 | €8,675 | €10,607 | +€1,932 | +22.3% |
| Advances received on contracts in progress | 46 | €11,344 | €8,058 | -€3,286 | -29.0% |
| Taxes, remuneration and social security | 45 | €4,841 | €4,421 | -€420 | -8.7% |
| Taxes | 450/3 | €4,201 | €4,324 | +€123 | +2.9% |
| Remuneration and social security | 454/9 | €640 | €97 | -€543 | -84.8% |
| Other amounts payable | 47/48 | €13,720 | €12,276 | -€1,444 | -10.5% |
| Turnover | 70 | - | €146,478 | +€146,478 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €134,406 | +€134,406 | |
| Remuneration, social security and pensions | 62 | €18,881 | €1,544 | -€17,338 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,062 | €5,513 | -€4,549 | -45.2% |
| Other operating charges | 640/8 | €4,665 | €2,244 | -€2,421 | -51.9% |
| Gross operating margin | 9900 | €46,906 | €30,999 | -€15,907 | -33.9% |
| Operating profit (loss) | 9901 | €13,298 | €21,698 | +€8,401 | +63.2% |
| Financial income | 75/76B | €52 | €81 | +€29 | +55.2% |
| Recurring financial income | 75 | €52 | €81 | +€29 | +55.2% |
| Financial charges | 65/66B | €872 | €922 | +€50 | +5.7% |
| Recurring financial charges | 65 | €872 | €922 | +€50 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €12,478 | €20,858 | +€8,379 | +67.2% |
| Income taxes | 67/77 | €4,652 | €5,671 | +€1,019 | +21.9% |
| Profit (loss) for the period | 9904 | €7,826 | €15,186 | +€7,360 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,826 | €15,186 | +€7,360 | +94.1% |
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.