Construct Management Contreras: 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 Management Contreras
Largest movements
- Tangible fixed assets +€104,555
up €104,555 (+26.1%), from €401,013 to €505,568
of which Land and buildings: +€115,031
- Cash +€16,634
up €16,634 (+90.1%), from €18,461 to €35,095
mainly Depreciation (+€46,951) and Debts after one year (+€40,780)
- Receivables within one year -€15,426
down €15,426 (-6.8%), from €228,195 to €212,769
of which Other amounts receivable: -€51,409
- Debts after one year +€40,780
up €40,780 (+13.0%), from €312,558 to €353,338
- Reserves +€35,160
up €35,160 (+13.9%), from €252,948 to €288,109
- Trade debts +€13,689
up €13,689 (+378%), from €3,622 to €17,311
- Tax, wage and social debts +€12,874
up €12,874 (+49.1%), from €26,197 to €39,071
- Current portion of long-term debt +€11,202
up €11,202 (+36.3%), from €30,822 to €42,023
- Gross operating margin -€19,844
down €19,844 (-15.3%), from €129,956 to €110,112
- Depreciation +€5,246
up €5,246 (+12.6%), from €41,704 to €46,951
- Other operating charges +€5,086
up €5,086 (+306%), from €1,665 to €6,750
- Financial charges -€2,617
down €2,617 (-30.3%), from €8,626 to €6,009
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 | €651,038 | €758,452 | +€107,414 | +16.5% |
| Fixed assets | 21/28 | €401,238 | €505,793 | +€104,555 | +26.1% |
| Tangible fixed assets | 22/27 | €401,013 | €505,568 | +€104,555 | +26.1% |
| Land and buildings | 22 | €368,385 | €483,415 | +€115,031 | +31.2% |
| Plant, machinery and equipment | 23 | €29,430 | €19,804 | -€9,626 | -32.7% |
| Furniture and vehicles | 24 | €3,198 | €2,349 | -€850 | -26.6% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €249,801 | €252,660 | +€2,859 | +1.1% |
| Amounts receivable within one year | 40/41 | €228,195 | €212,769 | -€15,426 | -6.8% |
| Trade receivables | 40 | €25,725 | €61,708 | +€35,983 | +140% |
| Other amounts receivable | 41 | €202,470 | €151,061 | -€51,409 | -25.4% |
| Cash at bank and in hand | 54/58 | €18,461 | €35,095 | +€16,634 | +90.1% |
| Deferred charges and accrued income | 490/1 | €3,144 | €4,795 | +€1,651 | +52.5% |
| Total equity and liabilities | 10/49 | €651,038 | €758,452 | +€107,414 | +16.5% |
| Equity | 10/15 | €271,548 | €306,709 | +€35,160 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,948 | €288,109 | +€35,160 | +13.9% |
| Distributable reserves | 133 | €252,948 | €288,109 | +€35,160 | +13.9% |
| Amounts payable | 17/49 | €379,490 | €451,744 | +€72,254 | +19.0% |
| Amounts payable after more than one year | 17 | €312,558 | €353,338 | +€40,780 | +13.0% |
| Financial debts | 170/4 | €312,558 | €353,338 | +€40,780 | +13.0% |
| Amounts payable within one year | 42/48 | €66,931 | €98,405 | +€31,474 | +47.0% |
| Current portion of amounts payable after more than one year | 42 | €30,822 | €42,023 | +€11,202 | +36.3% |
| Trade debts | 44 | €3,622 | €17,311 | +€13,689 | +378% |
| Suppliers | 440/4 | €3,622 | €17,311 | +€13,689 | +378% |
| Taxes, remuneration and social security | 45 | €26,197 | €39,071 | +€12,874 | +49.1% |
| Taxes | 450/3 | €26,197 | €39,071 | +€12,874 | +49.1% |
| Other amounts payable | 47/48 | €6,290 | €0 | -€6,290 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,704 | €46,951 | +€5,246 | +12.6% |
| Other operating charges | 640/8 | €1,665 | €6,750 | +€5,086 | +306% |
| Gross operating margin | 9900 | €129,956 | €110,112 | -€19,844 | -15.3% |
| Operating profit (loss) | 9901 | €86,587 | €56,411 | -€30,176 | -34.9% |
| Financial income | 75/76B | - | €225 | +€225 | |
| Recurring financial income | 75 | - | €225 | +€225 | |
| Financial charges | 65/66B | €8,626 | €6,009 | -€2,617 | -30.3% |
| Recurring financial charges | 65 | €8,626 | €6,009 | -€2,617 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €77,961 | €50,628 | -€27,334 | -35.1% |
| Income taxes | 67/77 | €16,039 | €15,467 | -€571 | -3.6% |
| Profit (loss) for the period | 9904 | €61,922 | €35,160 | -€26,762 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,922 | €35,160 | -€26,762 | -43.2% |
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 13 October 2026 via checked.be.