CONSTRUCT PROTECT ENGINEERING: 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 PROTECT ENGINEERING
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€425,500
2024 · -€1.4m+€1.8m
Equity
€10.4m
2024 · €10.0m+€425,500
Cash
€137,349
2024 · €63,111+€74,239
Balance sheet total
€20.1m
2024 · €21.2m-€1.1m
Largest movements
Assets
- Stocks and contracts -€659,175
down €659,175 (-6.2%), from €10.6m to €10.0m
Equity and liabilities
- Trade debts -€1.8m
down €1.8m (-17.4%), from €10.2m to €8.4m
- Reserves +€425,500
up €425,500 (+4.4%), from €9.7m to €10.1m
of which Distributable reserves: +€425,500
Income statement
- Turnover -€6.8m
down €6.8m (-11.2%), from €61.0m to €54.2m
- Goods and materials -€6.0m
down €6.0m (-13.4%), from €44.6m to €38.6m
of which Purchases: -€6.5m
- Services and other goods -€691,679
down €691,679 (-5.6%), from €12.4m to €11.7m
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
-€1.4m
Turnover
-€6.8m
Other operating income
+€474,199
Goods and materials
+€6.0m
Services and other goods
+€691,679
Staff costs
+€153,971
Depreciation
+€10,548
Write-downs
+€192,705
Other operating charges
-€137,915
Other operating items
+€1.1m
Financial income
+€51,629
Financial charges
+€53,430
Taxes
+€938
Result 2025
€425,500
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
+€162,277
Investment
-€84,628
Financing
-€3,410
Cash 2024
€63,111
From operations (derived)
+€162,277
Net result for the year
+€425,500
Depreciation
+€326,130
Stocks and contracts
+€659,175
Receivables within one year
+€209,426
Deferred charges and accrued income
+€101,787
Trade debts
-€1.8m
Tax, wage and social debts
+€66,677
Other debts
+€147,658
Accrued charges and deferred income
-€986
Investment (derived)
-€84,628
Investment in fixed assets (net)
-€84,628
Financing
-€3,410
Short-term financial debts
-€3,410
Cash 2025
€137,349
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,193,166 | €20,055,514 | -€1.1m | -5.4% |
| Fixed assets | 21/28 | €1,204,965 | €963,464 | -€241,502 | -20.0% |
| Intangible fixed assets | 21 | €231,795 | €162,944 | -€68,851 | -29.7% |
| Tangible fixed assets | 22/27 | €972,530 | €799,879 | -€172,651 | -17.8% |
| Plant, machinery and equipment | 23 | €460,856 | €343,517 | -€117,338 | -25.5% |
| Furniture and vehicles | 24 | €132,377 | €98,067 | -€34,309 | -25.9% |
| Other tangible fixed assets | 26 | €379,298 | €358,295 | -€21,003 | -5.5% |
| Financial fixed assets | 28 | €641 | €641 | = | 0.0% |
| Other financial fixed assets | 284/8 | €641 | €641 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €641 | €641 | = | 0.0% |
| Current assets | 29/58 | €19,988,200 | €19,092,051 | -€896,149 | -4.5% |
| Stocks and contracts in progress | 3 | €10,631,968 | €9,972,793 | -€659,175 | -6.2% |
| Stocks | 30/36 | €10,631,968 | €9,972,793 | -€659,175 | -6.2% |
| Work in progress | 32 | €18,941 | €80,836 | +€61,895 | +326.8% |
| Goods purchased for resale | 34 | €10,613,027 | €9,891,958 | -€721,070 | -6.8% |
| Amounts receivable within one year | 40/41 | €8,734,885 | €8,525,459 | -€209,426 | -2.4% |
| Trade receivables | 40 | €4,120,026 | €4,364,179 | +€244,153 | +5.9% |
| Other amounts receivable | 41 | €4,614,859 | €4,161,279 | -€453,579 | -9.8% |
| Cash at bank and in hand | 54/58 | €63,111 | €137,349 | +€74,239 | +117.6% |
| Deferred charges and accrued income | 490/1 | €558,237 | €456,449 | -€101,787 | -18.2% |
| Total equity and liabilities | 10/49 | €21,193,166 | €20,055,514 | -€1.1m | -5.4% |
| Equity | 10/15 | €9,964,691 | €10,390,191 | +€425,500 | +4.3% |
| Contributions | 10/11 | €284,835 | €284,835 | = | 0.0% |
| Capital | 10 | €284,835 | €284,835 | = | 0.0% |
| Issued capital | 100 | €284,835 | €284,835 | = | 0.0% |
| Reserves | 13 | €9,679,856 | €10,105,357 | +€425,500 | +4.4% |
| Non-distributable reserves | 130/1 | €28,483 | €28,483 | = | 0.0% |
| Legal reserve | 130 | €28,483 | €28,483 | = | 0.0% |
| Distributable reserves | 133 | €9,651,373 | €10,076,873 | +€425,500 | +4.4% |
| Provisions and deferred taxes | 16 | €8,879 | €8,879 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,879 | €8,879 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,879 | €8,879 | = | 0.0% |
| Amounts payable | 17/49 | €11,219,595 | €9,656,444 | -€1.6m | -13.9% |
| Amounts payable within one year | 42/48 | €11,218,609 | €9,656,444 | -€1.6m | -13.9% |
| Financial debts | 43 | €3,410 | €0 | -€3,410 | -100.0% |
| Credit institutions | 430/8 | €3,410 | €0 | -€3,410 | -100.0% |
| Trade debts | 44 | €10,211,016 | €8,437,926 | -€1.8m | -17.4% |
| Suppliers | 440/4 | €10,211,016 | €8,437,926 | -€1.8m | -17.4% |
| Taxes, remuneration and social security | 45 | €443,958 | €510,635 | +€66,677 | +15.0% |
| Taxes | 450/3 | €9,874 | €1,508 | -€8,366 | -84.7% |
| Remuneration and social security | 454/9 | €434,085 | €509,128 | +€75,043 | +17.3% |
| Other amounts payable | 47/48 | €560,224 | €707,882 | +€147,658 | +26.4% |
| Accrued charges and deferred income | 492/3 | €986 | €0 | -€986 | -100.0% |
| Operating income | 70/76A | €61,139,928 | €55,922,694 | -€5.2m | -8.5% |
| Turnover | 70 | €61,036,078 | €54,219,461 | -€6.8m | -11.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,045,242 | €61,895 | +€1.1m | |
| Other operating income | 74 | €1,117,194 | €1,591,393 | +€474,199 | +42.4% |
| Non-recurring operating income | 76A | €31,898 | €49,945 | +€18,047 | +56.6% |
| Operating charges | 60/66A | €62,021,830 | €55,134,535 | -€6.9m | -11.1% |
| Goods for resale, raw materials and consumables | 60 | €44,555,468 | €38,579,161 | -€6.0m | -13.4% |
| Purchases | 600/8 | €44,463,094 | €37,994,262 | -€6.5m | -14.5% |
| Change in stocks: decrease (increase) | 609 | €92,374 | €584,899 | +€492,526 | +533.2% |
| Services and other goods | 61 | €12,378,200 | €11,686,521 | -€691,679 | -5.6% |
| Remuneration, social security and pensions | 62 | €4,226,976 | €4,073,005 | -€153,971 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336,678 | €326,130 | -€10,548 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €363,899 | €171,194 | -€192,705 | -53.0% |
| Other operating charges | 640/8 | €160,609 | €298,524 | +€137,915 | +85.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | -€881,902 | €788,158 | +€1.7m | |
| Financial income | 75/76B | €266,476 | €318,104 | +€51,629 | +19.4% |
| Recurring financial income | 75 | €266,476 | €318,104 | +€51,629 | +19.4% |
| Income from current assets | 751 | €146,994 | €85,659 | -€61,335 | -41.7% |
| Other financial income | 752/9 | €119,482 | €232,446 | +€112,964 | +94.5% |
| Financial charges | 65/66B | €728,439 | €675,009 | -€53,430 | -7.3% |
| Recurring financial charges | 65 | €728,439 | €675,009 | -€53,430 | -7.3% |
| Debt charges | 650 | €426,372 | €314,729 | -€111,643 | -26.2% |
| Other financial charges | 652/9 | €302,067 | €360,280 | +€58,213 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,343,865 | €431,254 | +€1.8m | |
| Income taxes | 67/77 | €6,692 | €5,754 | -€938 | -14.0% |
| Taxes | 670/3 | €6,692 | €5,754 | -€938 | -14.0% |
| Profit (loss) for the period | 9904 | -€1,350,556 | €425,500 | +€1.8m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,350,556 | €425,500 | +€1.8m |
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 7 October 2026 via checked.be.