CONSTRUCT PIRES: 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 PIRES
Largest movements
- Financial fixed assets +€10,000
new in 2025: €10,000
- Cash +€3,203
up €3,203 (+117.7%), from €2,723 to €5,926
mainly Trade debts (+€8,313) and Tax, wage and social debts (+€5,555)
- Receivables within one year +€1,726
up €1,726 (+21.2%), from €8,146 to €9,872
of which Other amounts receivable: +€2,763
- Trade debts +€8,313
up €8,313 (+4177.5%), from €199 to €8,512
- Tax, wage and social debts +€5,555
up €5,555 (+153.6%), from €3,617 to €9,172
of which Remuneration and social security: +€4,250
- Profit (loss) carried forward +€1,060
up €1,060 (+15.0%), from €7,053 to €8,113
- Gross operating margin -€5,949
down €5,949 (-66.8%), from €8,901 to €2,952
- Other operating charges +€1,366
new in 2025: €1,366
- Taxes -€1,162
down €1,162 (-65.7%), from €1,768 to €607
- Financial income +€98
up €98 (+135.6%), from €73 to €171
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 | €10,869 | €25,798 | +€14,929 | +137.4% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €10,869 | €15,798 | +€4,929 | +45.3% |
| Amounts receivable within one year | 40/41 | €8,146 | €9,872 | +€1,726 | +21.2% |
| Trade receivables | 40 | €6,888 | €5,851 | -€1,037 | -15.1% |
| Other amounts receivable | 41 | €1,258 | €4,021 | +€2,763 | +219.5% |
| Cash at bank and in hand | 54/58 | €2,723 | €5,926 | +€3,203 | +117.7% |
| Total equity and liabilities | 10/49 | €10,869 | €25,798 | +€14,929 | +137.4% |
| Equity | 10/15 | €7,053 | €8,113 | +€1,060 | +15.0% |
| Profit (loss) carried forward | 14 | €7,053 | €8,113 | +€1,060 | +15.0% |
| Amounts payable | 17/49 | €3,816 | €17,685 | +€13,869 | +363.5% |
| Amounts payable within one year | 42/48 | €3,816 | €17,685 | +€13,869 | +363.5% |
| Trade debts | 44 | €199 | €8,512 | +€8,313 | +4177.5% |
| Suppliers | 440/4 | €199 | €8,512 | +€8,313 | +4177.5% |
| Taxes, remuneration and social security | 45 | €3,617 | €9,172 | +€5,555 | +153.6% |
| Taxes | 450/3 | €2,017 | €3,322 | +€1,305 | +64.7% |
| Remuneration and social security | 454/9 | €1,600 | €5,850 | +€4,250 | +265.6% |
| Other operating charges | 640/8 | - | €1,366 | +€1,366 | |
| Gross operating margin | 9900 | €8,901 | €2,952 | -€5,949 | -66.8% |
| Operating profit (loss) | 9901 | €8,901 | €1,586 | -€7,315 | -82.2% |
| Financial income | 75/76B | €73 | €171 | +€98 | +135.6% |
| Recurring financial income | 75 | €73 | €171 | +€98 | +135.6% |
| Financial charges | 65/66B | €152 | €90 | -€62 | -40.7% |
| Recurring financial charges | 65 | €152 | €90 | -€62 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €8,821 | €1,667 | -€7,155 | -81.1% |
| Income taxes | 67/77 | €1,768 | €607 | -€1,162 | -65.7% |
| Profit (loss) for the period | 9904 | €7,053 | €1,060 | -€5,993 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,053 | €1,060 | -€5,993 | -85.0% |
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 11 October 2026 via checked.be.