Construct Support: 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 Support
Largest movements
- Cash +€227,126
up €227,126 (+853.8%), from €26,603 to €253,728
mainly Net result for the year (+€460,574) and Other debts (+€158,132)
- Financial fixed assets +€50,000
up €50,000 (+12.3%), from €406,000 to €456,000
- Reserves +€160,000
up €160,000 (+20.3%), from €790,000 to €950,000
of which Distributable reserves: +€160,000
- Other debts +€158,132
up €158,132 (+742.6%), from €21,295 to €179,428
- Debts after one year -€49,684
down €49,684 (-17.7%), from €281,196 to €231,512
- Financial income +€124,862
up €124,862 (+83.2%), from €150,138 to €275,000
- Financial charges +€3,460
up €3,460 (+37.3%), from €9,269 to €12,729
- Other operating charges +€3,038
up €3,038 (+150.3%), from €2,022 to €5,060
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 | €1,223,194 | €1,500,446 | +€277,252 | +22.7% |
| Fixed assets | 21/28 | €1,174,332 | €1,215,823 | +€41,491 | +3.5% |
| Tangible fixed assets | 22/27 | €768,332 | €759,823 | -€8,509 | -1.1% |
| Land and buildings | 22 | €664,406 | €685,996 | +€21,590 | +3.2% |
| Plant, machinery and equipment | 23 | €60,251 | €37,204 | -€23,047 | -38.3% |
| Furniture and vehicles | 24 | €2,686 | €1,470 | -€1,217 | -45.3% |
| Leasing and similar rights | 25 | €40,989 | €35,154 | -€5,835 | -14.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €406,000 | €456,000 | +€50,000 | +12.3% |
| Current assets | 29/58 | €48,863 | €284,623 | +€235,761 | +482.5% |
| Amounts receivable within one year | 40/41 | €16,117 | €23,591 | +€7,475 | +46.4% |
| Trade receivables | 40 | €13,305 | €23,591 | +€10,286 | +77.3% |
| Other amounts receivable | 41 | €2,812 | €0 | -€2,812 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,603 | €253,728 | +€227,126 | +853.8% |
| Deferred charges and accrued income | 490/1 | €6,143 | €7,304 | +€1,160 | +18.9% |
| Total equity and liabilities | 10/49 | €1,223,194 | €1,500,446 | +€277,252 | +22.7% |
| Equity | 10/15 | €809,001 | €969,575 | +€160,574 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €790,000 | €950,000 | +€160,000 | +20.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €790,000 | €950,000 | +€160,000 | +20.3% |
| Profit (loss) carried forward | 14 | €401 | €975 | +€574 | +142.9% |
| Amounts payable | 17/49 | €414,193 | €530,871 | +€116,678 | +28.2% |
| Amounts payable after more than one year | 17 | €281,196 | €231,512 | -€49,684 | -17.7% |
| Financial debts | 170/4 | €281,196 | €231,512 | -€49,684 | -17.7% |
| Amounts payable within one year | 42/48 | €125,502 | €291,746 | +€166,244 | +132.5% |
| Current portion of amounts payable after more than one year | 42 | €47,922 | €49,684 | +€1,762 | +3.7% |
| Trade debts | 44 | €38,406 | €37,602 | -€804 | -2.1% |
| Suppliers | 440/4 | €38,406 | €37,602 | -€804 | -2.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,878 | €25,033 | +€7,154 | +40.0% |
| Taxes | 450/3 | €17,878 | €25,033 | +€7,154 | +40.0% |
| Other amounts payable | 47/48 | €21,295 | €179,428 | +€158,132 | +742.6% |
| Accrued charges and deferred income | 492/3 | €7,495 | €7,613 | +€118 | +1.6% |
| Non-recurring operating income | 76A | €26,840 | €26,840 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,125 | €23,118 | +€992 | +4.5% |
| Other operating charges | 640/8 | €2,022 | €5,060 | +€3,038 | +150.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €282,529 | €284,165 | +€1,636 | +0.6% |
| Operating profit (loss) | 9901 | €258,381 | €255,987 | -€2,394 | -0.9% |
| Financial income | 75/76B | €150,138 | €275,000 | +€124,862 | +83.2% |
| Recurring financial income | 75 | €150,138 | €275,000 | +€124,862 | +83.2% |
| Financial charges | 65/66B | €9,269 | €12,729 | +€3,460 | +37.3% |
| Recurring financial charges | 65 | €9,269 | €12,729 | +€3,460 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €399,250 | €518,258 | +€119,008 | +29.8% |
| Income taxes | 67/77 | €57,142 | €57,684 | +€543 | +1.0% |
| Profit (loss) for the period | 9904 | €342,109 | €460,574 | +€118,465 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €342,109 | €460,574 | +€118,465 | +34.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.