Construct Professional: 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 Professional
Largest movements
- Receivables within one year +€64,232
up €64,232 (+220.3%), from €29,153 to €93,385
of which Trade receivables: +€41,307
- Tangible fixed assets +€45,042
up €45,042 (+6598.0%), from €683 to €45,725
of which Furniture and vehicles: +€39,627
- Cash +€4,690
up €4,690 (+56.2%), from €8,340 to €13,030
mainly Net result for the year (+€102,196) and Depreciation (+€9,908)
- Profit (loss) carried forward +€102,196
up €102,196 (+733.7%), from €13,930 to €116,125
- Trade debts +€8,642
up €8,642 (+40.0%), from €21,626 to €30,268
- Tax, wage and social debts +€3,600
new in 2025: €3,600
- Gross operating margin +€148,458
up €148,458, from -€16,863 to €131,595
- Taxes -€10,805
down €10,805 (-64.3%), from €16,805 to €6,000
- Depreciation +€9,595
up €9,595 (+3058.1%), from €314 to €9,908
- Other operating charges +€8,974
up €8,974 (+244.0%), from €3,677 to €12,651
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 | €41,755 | €156,193 | +€114,438 | +274.1% |
| Fixed assets | 21/28 | €683 | €45,725 | +€45,042 | +6598.0% |
| Tangible fixed assets | 22/27 | €683 | €45,725 | +€45,042 | +6598.0% |
| Plant, machinery and equipment | 23 | - | €5,415 | +€5,415 | |
| Furniture and vehicles | 24 | €683 | €40,310 | +€39,627 | +5804.7% |
| Current assets | 29/58 | €41,073 | €110,468 | +€69,395 | +169.0% |
| Stocks and contracts in progress | 3 | €435 | €1,545 | +€1,110 | +255.2% |
| Stocks | 30/36 | €435 | €1,545 | +€1,110 | +255.2% |
| Amounts receivable within one year | 40/41 | €29,153 | €93,385 | +€64,232 | +220.3% |
| Trade receivables | 40 | €16,052 | €57,359 | +€41,307 | +257.3% |
| Other amounts receivable | 41 | €13,101 | €36,026 | +€22,925 | +175.0% |
| Cash at bank and in hand | 54/58 | €8,340 | €13,030 | +€4,690 | +56.2% |
| Deferred charges and accrued income | 490/1 | €3,145 | €2,508 | -€637 | -20.3% |
| Total equity and liabilities | 10/49 | €41,755 | €156,193 | +€114,438 | +274.1% |
| Equity | 10/15 | €20,130 | €122,325 | +€102,196 | +507.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,930 | €116,125 | +€102,196 | +733.7% |
| Amounts payable | 17/49 | €21,626 | €33,868 | +€12,242 | +56.6% |
| Amounts payable within one year | 42/48 | €21,626 | €33,868 | +€12,242 | +56.6% |
| Trade debts | 44 | €21,626 | €30,268 | +€8,642 | +40.0% |
| Suppliers | 440/4 | €21,626 | €30,268 | +€8,642 | +40.0% |
| Taxes, remuneration and social security | 45 | - | €3,600 | +€3,600 | |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €9,908 | +€9,595 | +3058.1% |
| Other operating charges | 640/8 | €3,677 | €12,651 | +€8,974 | +244.0% |
| Gross operating margin | 9900 | -€16,863 | €131,595 | +€148,458 | |
| Operating profit (loss) | 9901 | -€20,854 | €109,035 | +€129,889 | |
| Financial income | 75/76B | €593 | €19 | -€573 | -96.7% |
| Recurring financial income | 75 | €593 | €19 | -€573 | -96.7% |
| Financial charges | 65/66B | €904 | €859 | -€46 | -5.1% |
| Recurring financial charges | 65 | €904 | €859 | -€46 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,166 | €108,196 | +€129,361 | |
| Income taxes | 67/77 | €16,805 | €6,000 | -€10,805 | -64.3% |
| Profit (loss) for the period | 9904 | -€37,970 | €102,196 | +€140,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,970 | €102,196 | +€140,166 |
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.