CONSTRUCT SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€50,186
up €50,186 (+92.8%), from €54,107 to €104,294
of which Other amounts receivable: +€54,706
- Stocks and contracts -€24,637
down €24,637 (-95.8%), from €25,727 to €1,090
of which Stocks: -€15,391
- Cash +€6,026
up €6,026 (+29.8%), from €20,224 to €26,251
mainly Other debts (+€55,275) and Net result for the year (+€39,256)
- Deferred charges and accrued income -€2,925
down €2,925 (-52.5%), from €5,566 to €2,641
- Other debts +€55,275
up €55,275 (+452%), from €12,223 to €67,498
- Profit (loss) carried forward -€49,557
no longer reported in 2025 (was €49,557)
- Tax, wage and social debts +€33,693
up €33,693 (+261%), from €12,891 to €46,584
of which Taxes: +€40,948
- Trade debts -€18,655
down €18,655 (-52.9%), from €35,289 to €16,634
- Contributions +€8,600
up €8,600 (+86.0%), from €10,000 to €18,600
- Turnover +€350,579
new in 2025: €350,579
- Gross operating margin +€58,960
up €58,960 (+334%), from €17,636 to €76,596
- Purchases and services +€19,767
up €19,767 (+8.0%), from €247,630 to €267,396
- Taxes +€15,006
up €15,006 (+556%), from €2,700 to €17,706
- Other operating charges +€6,245
up €6,245 (+898%), from €696 to €6,941
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.
Derived cash bridge
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 | €120,900 | €149,896 | +€28,996 | +24.0% |
| Fixed assets | 21/28 | €15,275 | €15,620 | +€345 | +2.3% |
| Tangible fixed assets | 22/27 | €15,275 | €15,620 | +€345 | +2.3% |
| Plant, machinery and equipment | 23 | €8,582 | €11,543 | +€2,961 | +34.5% |
| Furniture and vehicles | 24 | €6,693 | €4,077 | -€2,616 | -39.1% |
| Current assets | 29/58 | €105,625 | €134,276 | +€28,651 | +27.1% |
| Stocks and contracts in progress | 3 | €25,727 | €1,090 | -€24,637 | -95.8% |
| Stocks | 30/36 | €16,481 | €1,090 | -€15,391 | -93.4% |
| Contracts in progress | 37 | €9,246 | €0 | -€9,246 | -100% |
| Amounts receivable within one year | 40/41 | €54,107 | €104,294 | +€50,186 | +92.8% |
| Trade receivables | 40 | €38,880 | €34,361 | -€4,519 | -11.6% |
| Other amounts receivable | 41 | €15,227 | €69,933 | +€54,706 | +359% |
| Cash at bank and in hand | 54/58 | €20,224 | €26,251 | +€6,026 | +29.8% |
| Deferred charges and accrued income | 490/1 | €5,566 | €2,641 | -€2,925 | -52.5% |
| Total equity and liabilities | 10/49 | €120,900 | €149,896 | +€28,996 | +24.0% |
| Equity | 10/15 | €59,557 | €18,600 | -€40,957 | -68.8% |
| Contributions | 10/11 | €10,000 | €18,600 | +€8,600 | +86.0% |
| Profit (loss) carried forward | 14 | €49,557 | - | -€49,557 | |
| Amounts payable | 17/49 | €61,343 | €131,296 | +€69,953 | +114% |
| Amounts payable within one year | 42/48 | €60,402 | €130,715 | +€70,313 | +116% |
| Trade debts | 44 | €35,289 | €16,634 | -€18,655 | -52.9% |
| Suppliers | 440/4 | €35,289 | €16,634 | -€18,655 | -52.9% |
| Taxes, remuneration and social security | 45 | €12,891 | €46,584 | +€33,693 | +261% |
| Taxes | 450/3 | €2,491 | €43,438 | +€40,948 | +1,644% |
| Remuneration and social security | 454/9 | €10,400 | €3,146 | -€7,255 | -69.8% |
| Other amounts payable | 47/48 | €12,223 | €67,498 | +€55,275 | +452% |
| Accrued charges and deferred income | 492/3 | €941 | €581 | -€360 | -38.3% |
| Turnover | 70 | - | €350,579 | +€350,579 | |
| Goods, raw materials, services and sundry goods | 60/61 | €247,630 | €267,396 | +€19,767 | +8.0% |
| Remuneration, social security and pensions | 62 | €3,587 | €6,014 | +€2,427 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,451 | €6,314 | +€1,863 | +41.9% |
| Other operating charges | 640/8 | €696 | €6,941 | +€6,245 | +898% |
| Non-recurring operating charges | 66A | €642 | €0 | -€642 | -100% |
| Gross operating margin | 9900 | €17,636 | €76,596 | +€58,960 | +334% |
| Operating profit (loss) | 9901 | €8,260 | €57,327 | +€49,067 | +594% |
| Financial income | 75/76B | €175 | €146 | -€29 | -16.8% |
| Recurring financial income | 75 | €175 | €86 | -€89 | -50.8% |
| Non-recurring financial income | 76B | €0 | €60 | +€60 | |
| Financial charges | 65/66B | €749 | €512 | -€237 | -31.7% |
| Recurring financial charges | 65 | €749 | €512 | -€237 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €7,686 | €56,962 | +€49,275 | +641% |
| Income taxes | 67/77 | €2,700 | €17,706 | +€15,006 | +556% |
| Profit (loss) for the period | 9904 | €4,986 | €39,256 | +€34,270 | +687% |
| Profit (loss) for the period to be appropriated | 9905 | €4,986 | €39,256 | +€34,270 | +687% |
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 15 October 2026 via checked.be.