CONSTRUCT CONCEPT & SERVICES: 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.
CONSTRUCT CONCEPT & SERVICES
Largest movements
- Cash +€3,940
new in 2025: €3,940
mainly Debts after one year (+€6,068) and Current portion of long-term debt (+€4,961)
- Receivables within one year +€3,645
up €3,645 (+11.4%), from €31,896 to €35,541
of which Trade receivables: +€9,606
- Current investments -€613
no longer reported in 2025 (was €613)
- Trade debts -€6,222
down €6,222 (-99.1%), from €6,280 to €58
- Debts after one year +€6,068
new in 2025: €6,068
- Current portion of long-term debt +€4,961
new in 2025: €4,961
- Tax, wage and social debts +€2,500
up €2,500 (+133%), from €1,875 to €4,375
of which Remuneration and social security: +€2,500
- Profit (loss) carried forward -€500
down €500 (-10.8%), from €4,650 to €4,150
- Financial charges +€1,233
up €1,233 (+125%), from €986 to €2,219
- Gross operating margin +€726
up €726 (+16.2%), from €4,481 to €5,207
- Taxes +€311
up €311 (+20.3%), from €1,534 to €1,845
- Other operating charges -€110
down €110 (-6.9%), from €1,593 to €1,482
- Depreciation -€93
down €93 (-23.8%), from €390 to €297
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 | €33,475 | €40,281 | +€6,806 | +20.3% |
| Fixed assets | 21/28 | €297 | - | -€297 | |
| Tangible fixed assets | 22/27 | €297 | - | -€297 | |
| Furniture and vehicles | 24 | €297 | - | -€297 | |
| Current assets | 29/58 | €33,178 | €40,281 | +€7,103 | +21.4% |
| Amounts receivable within one year | 40/41 | €31,896 | €35,541 | +€3,645 | +11.4% |
| Trade receivables | 40 | €20,340 | €29,946 | +€9,606 | +47.2% |
| Other amounts receivable | 41 | €11,555 | €5,595 | -€5,960 | -51.6% |
| Current investments | 50/53 | €613 | - | -€613 | |
| Cash at bank and in hand | 54/58 | - | €3,940 | +€3,940 | |
| Deferred charges and accrued income | 490/1 | €669 | €801 | +€132 | +19.7% |
| Total equity and liabilities | 10/49 | €33,475 | €40,281 | +€6,806 | +20.3% |
| Equity | 10/15 | €25,320 | €24,820 | -€500 | -2.0% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €1,170 | €1,170 | = | 0.0% |
| Distributable reserves | 133 | €1,170 | €1,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,650 | €4,150 | -€500 | -10.8% |
| Amounts payable | 17/49 | €8,155 | €15,462 | +€7,307 | +89.6% |
| Amounts payable after more than one year | 17 | - | €6,068 | +€6,068 | |
| Financial debts | 170/4 | - | €6,068 | +€6,068 | |
| Amounts payable within one year | 42/48 | €8,155 | €9,394 | +€1,238 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,961 | +€4,961 | |
| Trade debts | 44 | €6,280 | €58 | -€6,222 | -99.1% |
| Suppliers | 440/4 | €6,280 | €58 | -€6,222 | -99.1% |
| Taxes, remuneration and social security | 45 | €1,875 | €4,375 | +€2,500 | +133% |
| Taxes | 450/3 | €1,875 | €1,875 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €297 | -€93 | -23.8% |
| Other operating charges | 640/8 | €1,593 | €1,482 | -€110 | -6.9% |
| Gross operating margin | 9900 | €4,481 | €5,207 | +€726 | +16.2% |
| Operating profit (loss) | 9901 | €2,499 | €3,427 | +€928 | +37.2% |
| Financial income | 75/76B | €146 | €137 | -€10 | -6.5% |
| Recurring financial income | 75 | €146 | €137 | -€10 | -6.5% |
| Financial charges | 65/66B | €986 | €2,219 | +€1,233 | +125% |
| Recurring financial charges | 65 | €986 | €2,219 | +€1,233 | +125% |
| Profit (loss) for the period before taxes | 9903 | €1,659 | €1,345 | -€314 | -18.9% |
| Income taxes | 67/77 | €1,534 | €1,845 | +€311 | +20.3% |
| Profit (loss) for the period | 9904 | €125 | -€500 | -€625 | |
| Profit (loss) for the period to be appropriated | 9905 | €125 | -€500 | -€625 |
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.