CONSTRUCT3D: 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.
CONSTRUCT3D
Largest movements
- Intangible fixed assets -€30,334
down €30,334 (-32.9%), from €92,277 to €61,942
- Cash +€12,550
up €12,550 (+230.4%), from €5,447 to €17,997
mainly Depreciation (+€33,626) and Contributions, distributions and other (+€10,741)
- Receivables within one year +€1,606
up €1,606 (+5.8%), from €27,713 to €29,318
- Profit (loss) carried forward -€24,911
down €24,911 (-70.6%), from -€35,274 to -€60,185
- Investment grants +€10,741
up €10,741 (+63.1%), from €17,031 to €27,772
- Trade debts -€6,460
down €6,460 (-7.9%), from €81,584 to €75,125
- Other debts +€3,978
up €3,978 (+8.7%), from €45,878 to €49,856
- Depreciation +€27,921
up €27,921 (+489.4%), from €5,705 to €33,626
- Financial income +€6,274
up €6,274 (+78.7%), from €7,969 to €14,243
- Gross operating margin +€1,015
up €1,015 (+17.0%), from -€5,959 to -€4,944
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 | €125,570 | €109,500 | -€16,069 | -12.8% |
| Fixed assets | 21/28 | €92,277 | €61,942 | -€30,334 | -32.9% |
| Intangible fixed assets | 21 | €92,277 | €61,942 | -€30,334 | -32.9% |
| Current assets | 29/58 | €33,293 | €47,558 | +€14,265 | +42.8% |
| Amounts receivable within one year | 40/41 | €27,713 | €29,318 | +€1,606 | +5.8% |
| Other amounts receivable | 41 | €27,713 | €29,318 | +€1,606 | +5.8% |
| Cash at bank and in hand | 54/58 | €5,447 | €17,997 | +€12,550 | +230.4% |
| Deferred charges and accrued income | 490/1 | €133 | €243 | +€110 | +82.6% |
| Total equity and liabilities | 10/49 | €125,570 | €109,500 | -€16,069 | -12.8% |
| Equity | 10/15 | -€3,243 | -€17,414 | -€14,171 | -436.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,274 | -€60,185 | -€24,911 | -70.6% |
| Investment grants | 15 | €17,031 | €27,772 | +€10,741 | +63.1% |
| Amounts payable | 17/49 | €128,813 | €126,914 | -€1,898 | -1.5% |
| Amounts payable within one year | 42/48 | €127,463 | €124,981 | -€2,482 | -1.9% |
| Trade debts | 44 | €81,584 | €75,125 | -€6,460 | -7.9% |
| Suppliers | 440/4 | €81,584 | €75,125 | -€6,460 | -7.9% |
| Other amounts payable | 47/48 | €45,878 | €49,856 | +€3,978 | +8.7% |
| Accrued charges and deferred income | 492/3 | €1,350 | €1,933 | +€583 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,705 | €33,626 | +€27,921 | +489.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€5,959 | -€4,944 | +€1,015 | +17.0% |
| Operating profit (loss) | 9901 | -€12,192 | -€39,114 | -€26,922 | -220.8% |
| Financial income | 75/76B | €7,969 | €14,243 | +€6,274 | +78.7% |
| Recurring financial income | 75 | €7,969 | €14,243 | +€6,274 | +78.7% |
| Financial charges | 65/66B | €41 | €40 | -€1 | -1.9% |
| Recurring financial charges | 65 | €41 | €40 | -€1 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,264 | -€24,911 | -€20,648 | -484.3% |
| Profit (loss) for the period | 9904 | -€4,264 | -€24,911 | -€20,648 | -484.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,264 | -€24,911 | -€20,648 | -484.3% |
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.