Construct - Elektro: what changed
Construct - Elektro
Largest movements
- Receivables within one year -€3,574
down €3,574 (-98.4%), from €3,633 to €59
- Tangible fixed assets -€696
no longer reported in 2025 (was €696)
of which Furniture and vehicles: -€587
- Cash +€381
up €381 (+1.6%), from €23,901 to €24,282
mainly Receivables within one year (+€3,574) and Investment in fixed assets (net) (+€696)
- Reserves -€2,156
down €2,156 (-29.3%), from €7,355 to €5,198
of which Distributable reserves: -€2,156
- Accrued charges and deferred income -€750
no longer reported in 2025 (was €750)
- Trade debts -€517
down €517 (-63.1%), from €820 to €303
- Tax, wage and social debts -€466
no longer reported in 2025 (was €466)
- Gross operating margin +€2,048
up €2,048 (+62.4%), from -€3,283 to -€1,235
- Depreciation -€490
no longer reported in 2025 (was €490)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,230 | €24,341 | -€3,889 | -13.8% |
| Fixed assets | 21/28 | €696 | - | -€696 | |
| Tangible fixed assets | 22/27 | €696 | - | -€696 | |
| Plant, machinery and equipment | 23 | €110 | - | -€110 | |
| Furniture and vehicles | 24 | €587 | - | -€587 | |
| Current assets | 29/58 | €27,534 | €24,341 | -€3,193 | -11.6% |
| Amounts receivable within one year | 40/41 | €3,633 | €59 | -€3,574 | -98.4% |
| Other amounts receivable | 41 | €3,633 | €59 | -€3,574 | -98.4% |
| Cash at bank and in hand | 54/58 | €23,901 | €24,282 | +€381 | +1.6% |
| Total equity and liabilities | 10/49 | €28,230 | €24,341 | -€3,889 | -13.8% |
| Equity | 10/15 | €25,905 | €23,748 | -€2,156 | -8.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €7,355 | €5,198 | -€2,156 | -29.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €3,343 | -€2,156 | -39.2% |
| Amounts payable | 17/49 | €2,326 | €593 | -€1,733 | -74.5% |
| Amounts payable after more than one year | 17 | €290 | €290 | = | 0.0% |
| Other amounts payable | 178/9 | €290 | €290 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,285 | €303 | -€983 | -76.5% |
| Trade debts | 44 | €820 | €303 | -€517 | -63.1% |
| Suppliers | 440/4 | €820 | €303 | -€517 | -63.1% |
| Taxes, remuneration and social security | 45 | €466 | - | -€466 | |
| Taxes | 450/3 | €466 | - | -€466 | |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | - | -€490 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Non-recurring operating charges | 66A | - | €345 | +€345 | |
| Gross operating margin | 9900 | -€3,283 | -€1,235 | +€2,048 | +62.4% |
| Operating profit (loss) | 9901 | -€4,222 | -€2,042 | +€2,180 | +51.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €114 | +€7 | +6.9% |
| Recurring financial charges | 65 | €107 | €114 | +€7 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,329 | -€2,156 | +€2,173 | +50.2% |
| Profit (loss) for the period | 9904 | -€4,329 | -€2,156 | +€2,173 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,329 | -€2,156 | +€2,173 | +50.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.