CONSTRUCT & PLASTIC: 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 & PLASTIC
Largest movements
- Cash -€3,111
down €3,111 (-91.9%), from €3,384 to €274
mainly Net result for the year (-€2,922) and Receivables within one year (-€386)
- Profit (loss) carried forward -€2,922
down €2,922 (-26.2%), from €11,148 to €8,226
- Gross operating margin -€15,411
down €15,411, from €12,408 to -€3,003
- Taxes -€1,489
no longer reported in 2025 (was €1,489)
- Other operating charges -€723
no longer reported in 2025 (was €723)
- Financial income +€176
up €176 (+83.8%), from €210 to €386
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 | €41,222 | €38,300 | -€2,922 | -7.1% |
| Fixed assets | 21/28 | €445 | €247 | -€198 | -44.5% |
| Tangible fixed assets | 22/27 | €445 | €247 | -€198 | -44.5% |
| Plant, machinery and equipment | 23 | €445 | €247 | -€198 | -44.5% |
| Current assets | 29/58 | €40,777 | €38,053 | -€2,724 | -6.7% |
| Amounts receivable within one year | 40/41 | €37,393 | €37,779 | +€386 | +1.0% |
| Trade receivables | 40 | €30,457 | €30,457 | = | 0.0% |
| Other amounts receivable | 41 | €6,936 | €7,323 | +€386 | +5.6% |
| Cash at bank and in hand | 54/58 | €3,384 | €274 | -€3,111 | -91.9% |
| Total equity and liabilities | 10/49 | €41,222 | €38,300 | -€2,922 | -7.1% |
| Equity | 10/15 | €13,648 | €10,726 | -€2,922 | -21.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,148 | €8,226 | -€2,922 | -26.2% |
| Amounts payable | 17/49 | €27,574 | €27,574 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,574 | €27,574 | = | 0.0% |
| Trade debts | 44 | €5,553 | €5,553 | = | 0.0% |
| Suppliers | 440/4 | €5,553 | €5,553 | = | 0.0% |
| Advances received on contracts in progress | 46 | €20,532 | €20,532 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,489 | €1,489 | = | 0.0% |
| Taxes | 450/3 | €1,489 | €1,489 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €198 | = | 0.0% |
| Other operating charges | 640/8 | €723 | - | -€723 | |
| Gross operating margin | 9900 | €12,408 | -€3,003 | -€15,411 | |
| Operating profit (loss) | 9901 | €11,487 | -€3,200 | -€14,687 | |
| Financial income | 75/76B | €210 | €386 | +€176 | +83.8% |
| Recurring financial income | 75 | €210 | €386 | +€176 | +83.8% |
| Financial charges | 65/66B | €189 | €108 | -€81 | -42.9% |
| Recurring financial charges | 65 | €189 | €108 | -€81 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €11,508 | -€2,922 | -€14,430 | |
| Income taxes | 67/77 | €1,489 | - | -€1,489 | |
| Profit (loss) for the period | 9904 | €10,019 | -€2,922 | -€12,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,019 | -€2,922 | -€12,941 |
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.