CONSTRUCT INVEST: 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 INVEST
Largest movements
- Receivables within one year +€11,631
up €11,631 (+87.1%), from €13,353 to €24,983
of which Trade receivables: +€8,400
- Tangible fixed assets +€959
new in 2025: €959
- Profit (loss) carried forward +€20,944
up €20,944 (+30.0%), from -€69,805 to -€48,861
- Other debts -€8,333
down €8,333 (-88.9%), from €9,371 to €1,038
- Trade debts +€1,888
up €1,888 (+269.1%), from €702 to €2,590
- Tax, wage and social debts -€1,700
down €1,700 (-53.1%), from €3,200 to €1,500
- Financial charges -€4,747
down €4,747 (-97.8%), from €4,851 to €105
- Other operating charges +€3,001
up €3,001 (+137.3%), from €2,186 to €5,186
- Gross operating margin +€2,212
up €2,212 (+9.2%), from €24,138 to €26,350
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 | €16,568 | €29,367 | +€12,799 | +77.3% |
| Fixed assets | 21/28 | - | €959 | +€959 | |
| Tangible fixed assets | 22/27 | - | €959 | +€959 | |
| Furniture and vehicles | 24 | - | €959 | +€959 | |
| Current assets | 29/58 | €16,568 | €28,408 | +€11,840 | +71.5% |
| Amounts receivable within one year | 40/41 | €13,353 | €24,983 | +€11,631 | +87.1% |
| Trade receivables | 40 | €12,522 | €20,922 | +€8,400 | +67.1% |
| Other amounts receivable | 41 | €830 | €4,061 | +€3,231 | +389.0% |
| Cash at bank and in hand | 54/58 | €3,215 | €3,425 | +€210 | +6.5% |
| Total equity and liabilities | 10/49 | €16,568 | €29,367 | +€12,799 | +77.3% |
| Equity | 10/15 | €3,295 | €24,239 | +€20,944 | +635.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,100 | €11,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,100 | €11,100 | = | 0.0% |
| Legal reserve | 130 | €11,100 | €11,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,805 | -€48,861 | +€20,944 | +30.0% |
| Amounts payable | 17/49 | €13,273 | €5,128 | -€8,145 | -61.4% |
| Amounts payable within one year | 42/48 | €13,273 | €5,128 | -€8,145 | -61.4% |
| Trade debts | 44 | €702 | €2,590 | +€1,888 | +269.1% |
| Suppliers | 440/4 | €702 | €2,590 | +€1,888 | +269.1% |
| Taxes, remuneration and social security | 45 | €3,200 | €1,500 | -€1,700 | -53.1% |
| Remuneration and social security | 454/9 | €3,200 | €1,500 | -€1,700 | -53.1% |
| Other amounts payable | 47/48 | €9,371 | €1,038 | -€8,333 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €115 | +€115 | |
| Other operating charges | 640/8 | €2,186 | €5,186 | +€3,001 | +137.3% |
| Gross operating margin | 9900 | €24,138 | €26,350 | +€2,212 | +9.2% |
| Operating profit (loss) | 9901 | €21,952 | €21,049 | -€903 | -4.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,851 | €105 | -€4,747 | -97.8% |
| Recurring financial charges | 65 | €4,851 | €105 | -€4,747 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | €17,101 | €20,944 | +€3,843 | +22.5% |
| Profit (loss) for the period | 9904 | €17,101 | €20,944 | +€3,843 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,101 | €20,944 | +€3,843 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.