Constructa: 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.
Constructa
Largest movements
- Tangible fixed assets -€8,693
down €8,693 (-4.8%), from €180,699 to €172,006
of which Land and buildings: -€8,358
- Deferred charges and accrued income +€5,656
up €5,656 (+54.1%), from €10,461 to €16,117
- Receivables within one year +€3,440
up €3,440 (+27.4%), from €12,557 to €15,997
of which Trade receivables: +€3,630
- Reserves +€11,538
up €11,538 (+51.1%), from €22,585 to €34,123
- Debts after one year -€8,358
down €8,358 (-9.1%), from €91,995 to €83,637
- Other debts +€2,535
up €2,535 (+5.9%), from €43,308 to €45,843
- Gross operating margin +€8,146
up €8,146 (+29.8%), from €27,296 to €35,442
- Taxes +€2,420
up €2,420 (+64.9%), from €3,729 to €6,148
- Other operating charges +€719
up €719 (+19.9%), from €3,612 to €4,331
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 | €207,762 | €209,564 | +€1,802 | +0.9% |
| Fixed assets | 21/28 | €180,699 | €172,006 | -€8,693 | -4.8% |
| Tangible fixed assets | 22/27 | €180,699 | €172,006 | -€8,693 | -4.8% |
| Land and buildings | 22 | €179,977 | €171,619 | -€8,358 | -4.6% |
| Plant, machinery and equipment | 23 | €121 | €55 | -€66 | -54.6% |
| Furniture and vehicles | 24 | €601 | €332 | -€269 | -44.7% |
| Current assets | 29/58 | €27,063 | €37,557 | +€10,494 | +38.8% |
| Amounts receivable within one year | 40/41 | €12,557 | €15,997 | +€3,440 | +27.4% |
| Trade receivables | 40 | €12,100 | €15,730 | +€3,630 | +30.0% |
| Other amounts receivable | 41 | €457 | €267 | -€190 | -41.6% |
| Cash at bank and in hand | 54/58 | €4,046 | €5,443 | +€1,398 | +34.6% |
| Deferred charges and accrued income | 490/1 | €10,461 | €16,117 | +€5,656 | +54.1% |
| Total equity and liabilities | 10/49 | €207,762 | €209,564 | +€1,802 | +0.9% |
| Equity | 10/15 | €49,459 | €60,997 | +€11,538 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,585 | €34,123 | +€11,538 | +51.1% |
| Distributable reserves | 133 | €22,585 | €34,123 | +€11,538 | +51.1% |
| Profit (loss) carried forward | 14 | €8,274 | €8,274 | = | 0.0% |
| Amounts payable | 17/49 | €158,303 | €148,566 | -€9,737 | -6.2% |
| Amounts payable after more than one year | 17 | €91,995 | €83,637 | -€8,358 | -9.1% |
| Financial debts | 170/4 | €91,995 | €83,637 | -€8,358 | -9.1% |
| Amounts payable within one year | 42/48 | €60,714 | €60,216 | -€499 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €8,232 | €8,358 | +€126 | +1.5% |
| Trade debts | 44 | €5,881 | €4,523 | -€1,357 | -23.1% |
| Suppliers | 440/4 | €5,881 | €4,523 | -€1,357 | -23.1% |
| Taxes, remuneration and social security | 45 | €3,294 | €1,492 | -€1,802 | -54.7% |
| Taxes | 450/3 | €3,294 | €1,492 | -€1,802 | -54.7% |
| Other amounts payable | 47/48 | €43,308 | €45,843 | +€2,535 | +5.9% |
| Accrued charges and deferred income | 492/3 | €5,594 | €4,714 | -€880 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,795 | €8,693 | -€102 | -1.2% |
| Other operating charges | 640/8 | €3,612 | €4,331 | +€719 | +19.9% |
| Gross operating margin | 9900 | €27,296 | €35,442 | +€8,146 | +29.8% |
| Operating profit (loss) | 9901 | €14,889 | €22,418 | +€7,529 | +50.6% |
| Financial income | 75/76B | €1 | €1 | +€0 | +46.6% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +46.6% |
| Financial charges | 65/66B | €4,781 | €4,732 | -€49 | -1.0% |
| Recurring financial charges | 65 | €4,781 | €4,732 | -€49 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €10,109 | €17,687 | +€7,578 | +75.0% |
| Income taxes | 67/77 | €3,729 | €6,148 | +€2,420 | +64.9% |
| Profit (loss) for the period | 9904 | €6,380 | €11,538 | +€5,158 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,380 | €11,538 | +€5,158 | +80.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.