CONSTRUCT-FS: 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-FS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€66
down €66 (-0.1%), from -€51,938 to -€52,003
- Other debts +€66
up €66 (+0.2%), from €39,112 to €39,178
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
- Purchases and services +€2
up €2 (+3.0%), from €64 to €66
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,227 | €2,227 | = | 0.0% |
| Current assets | 29/58 | €2,227 | €2,227 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,227 | €2,227 | = | 0.0% |
| Trade receivables | 40 | €2,227 | €2,227 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,227 | €2,227 | = | 0.0% |
| Equity | 10/15 | -€36,886 | -€36,951 | -€66 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,652 | €2,652 | = | 0.0% |
| Non-distributable reserves | 130/1 | €152 | €152 | = | 0.0% |
| Reserves not available under the articles | 1311 | €152 | €152 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,938 | -€52,003 | -€66 | -0.1% |
| Amounts payable | 17/49 | €39,112 | €39,178 | +€66 | +0.2% |
| Amounts payable within one year | 42/48 | €39,112 | €39,178 | +€66 | +0.2% |
| Other amounts payable | 47/48 | €39,112 | €39,178 | +€66 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€64 | -€66 | -€2 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€64 | -€66 | -€2 | -3.0% |
| Profit (loss) for the period | 9904 | -€64 | -€66 | -€2 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | -€66 | -€2 | -3.0% |
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 1 October 2026 via checked.be.