Construct Materials Group: 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.
What changed
Construct Materials Group
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€36,161
2024 · €47,122-€10,961
Equity
€8.6m
2024 · €8.5m+€36,161
Cash
€7,204
2024 · €61,194-€53,991
Balance sheet total
€19.0m
2024 · €18.2m+€796,532
Largest movements
Assets
- Financial fixed assets +€10.9m
up €10.9m (+166.7%), from €6.5m to €17.4m
- Receivables after one year -€10.1m
no longer reported in 2025 (was €10.1m)
Equity and liabilities
- Debts after one year +€537,486
up €537,486 (+5.8%), from €9.2m to €9.7m
of which Financial debts: +€537,486
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€47,122
Other operating charges
-€44
Other operating items
-€16,384
Financial income
+€57,358
Financial charges
-€51,890
Result 2025
€36,161
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.
From operations
+€10.3m
Investment
-€10.9m
Financing
+€537,486
Cash 2024
€61,194
From operations (derived)
+€10.3m
Net result for the year
+€36,161
Receivables after one year
+€10.1m
Receivables within one year
-€30,494
Deferred charges and accrued income
-€27,250
Trade debts
+€32,821
Smaller working-capital items
+€37,729
Other debts
+€152,335
Investment (derived)
-€10.9m
Investment in fixed assets (net)
-€10.9m
Financing
+€537,486
Debts after one year
+€537,486
Cash 2025
€7,204
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,246,574 | €19,043,106 | +€796,532 | +4.4% |
| Fixed assets | 21/28 | €6,529,640 | €17,416,066 | +€10.9m | +166.7% |
| Financial fixed assets | 28 | €6,529,640 | €17,416,066 | +€10.9m | +166.7% |
| Affiliated companies | 280/1 | €6,529,640 | €17,416,066 | +€10.9m | +166.7% |
| Participating interests | 280 | €6,529,640 | €6,529,640 | = | 0.0% |
| Amounts receivable | 281 | - | €10,886,426 | +€10.9m | |
| Current assets | 29/58 | €11,716,935 | €1,627,040 | -€10.1m | -86.1% |
| Amounts receivable after more than one year | 29 | €10,093,647 | - | -€10.1m | |
| Other amounts receivable | 291 | €10,093,647 | - | -€10.1m | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,219,750 | €1,250,244 | +€30,494 | +2.5% |
| Other amounts receivable | 41 | €1,219,750 | €1,250,244 | +€30,494 | +2.5% |
| Cash at bank and in hand | 54/58 | €61,194 | €7,204 | -€53,991 | -88.2% |
| Deferred charges and accrued income | 490/1 | €342,343 | €369,593 | +€27,250 | +8.0% |
| Total equity and liabilities | 10/49 | €18,246,574 | €19,043,106 | +€796,532 | +4.4% |
| Equity | 10/15 | €8,518,104 | €8,554,264 | +€36,161 | +0.4% |
| Contributions | 10/11 | €8,508,001 | €8,508,001 | = | 0.0% |
| Capital | 10 | €8,080,501 | €8,508,001 | +€427,500 | +5.3% |
| Issued capital | 100 | €8,180,501 | €8,608,001 | +€427,500 | +5.2% |
| Uncalled capital | 101 | €100,000 | €100,000 | = | 0.0% |
| Outside capital | 11 | €427,500 | - | -€427,500 | |
| Share premium | 1100/10 | €427,500 | - | -€427,500 | |
| Reserves | 13 | €56,885 | €56,885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,885 | €56,885 | = | 0.0% |
| Legal reserve | 130 | €56,885 | €56,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,782 | -€10,622 | +€36,161 | +77.3% |
| Amounts payable | 17/49 | €9,728,471 | €10,488,842 | +€760,371 | +7.8% |
| Amounts payable after more than one year | 17 | €9,194,014 | €9,731,501 | +€537,486 | +5.8% |
| Financial debts | 170/4 | €9,194,014 | €9,731,501 | +€537,486 | +5.8% |
| Subordinated loans | 170 | €9,194,014 | €9,731,501 | +€537,486 | +5.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €278,443 | €474,154 | +€195,711 | +70.3% |
| Trade debts | 44 | €6,944 | €39,765 | +€32,821 | +472.7% |
| Suppliers | 440/4 | €6,944 | €39,765 | +€32,821 | +472.7% |
| Taxes, remuneration and social security | 45 | €24,990 | €35,545 | +€10,555 | +42.2% |
| Taxes | 450/3 | €24,990 | €35,545 | +€10,555 | +42.2% |
| Other amounts payable | 47/48 | €246,509 | €398,844 | +€152,335 | +61.8% |
| Accrued charges and deferred income | 492/3 | €256,013 | €283,187 | +€27,174 | +10.6% |
| Operating income | 70/76A | €7,500 | €0 | -€7,500 | -100.0% |
| Other operating income | 74 | €7,500 | €0 | -€7,500 | -100.0% |
| Operating charges | 60/66A | €127,944 | €136,873 | +€8,929 | +7.0% |
| Services and other goods | 61 | €126,298 | €135,182 | +€8,884 | +7.0% |
| Other operating charges | 640/8 | €1,646 | €1,691 | +€44 | +2.7% |
| Operating profit (loss) | 9901 | -€120,444 | -€136,873 | -€16,429 | -13.6% |
| Financial income | 75/76B | €793,189 | €850,547 | +€57,358 | +7.2% |
| Recurring financial income | 75 | €793,189 | €850,547 | +€57,358 | +7.2% |
| Income from financial fixed assets | 750 | - | €820,053 | +€820,053 | |
| Income from current assets | 751 | €793,189 | €30,494 | -€762,695 | -96.2% |
| Financial charges | 65/66B | €625,623 | €677,513 | +€51,890 | +8.3% |
| Recurring financial charges | 65 | €625,623 | €677,513 | +€51,890 | +8.3% |
| Debt charges | 650 | €625,312 | €677,467 | +€52,155 | +8.3% |
| Other financial charges | 652/9 | €311 | €46 | -€265 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €47,122 | €36,161 | -€10,961 | -23.3% |
| Profit (loss) for the period | 9904 | €47,122 | €36,161 | -€10,961 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,122 | €36,161 | -€10,961 | -23.3% |
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 29 September 2026 via checked.be.