CONSTRUCTERRE: 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.
CONSTRUCTERRE
Largest movements
- Tangible fixed assets -€22,483
down €22,483 (-26.1%), from €86,259 to €63,776
of which Furniture and vehicles: -€24,798
- Receivables within one year +€3,878
up €3,878 (+50.1%), from €7,748 to €11,626
of which Trade receivables: +€4,630
- Debts after one year -€15,616
down €15,616 (-44.2%), from €35,362 to €19,746
- Profit (loss) carried forward -€3,550
down €3,550 (-26.8%), from €13,239 to €9,688
- Current portion of long-term debt -€1,176
down €1,176 (-7.0%), from €16,792 to €15,616
- Gross operating margin -€3,721
down €3,721 (-12.8%), from €29,108 to €25,387
- Other operating charges -€1,871
down €1,871 (-59.3%), from €3,157 to €1,287
- Depreciation +€1,501
up €1,501 (+6.0%), from €24,891 to €26,392
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 | €103,759 | €84,612 | -€19,147 | -18.5% |
| Fixed assets | 21/28 | €86,259 | €63,776 | -€22,483 | -26.1% |
| Tangible fixed assets | 22/27 | €86,259 | €63,776 | -€22,483 | -26.1% |
| Plant, machinery and equipment | 23 | €0 | €2,314 | +€2,314 | |
| Furniture and vehicles | 24 | €86,259 | €61,462 | -€24,798 | -28.7% |
| Current assets | 29/58 | €17,500 | €20,836 | +€3,337 | +19.1% |
| Amounts receivable within one year | 40/41 | €7,748 | €11,626 | +€3,878 | +50.1% |
| Trade receivables | 40 | €5,678 | €10,307 | +€4,630 | +81.5% |
| Other amounts receivable | 41 | €2,070 | €1,319 | -€752 | -36.3% |
| Cash at bank and in hand | 54/58 | €8,728 | €8,099 | -€629 | -7.2% |
| Deferred charges and accrued income | 490/1 | €1,024 | €1,111 | +€87 | +8.5% |
| Total equity and liabilities | 10/49 | €103,759 | €84,612 | -€19,147 | -18.5% |
| Equity | 10/15 | €44,295 | €40,745 | -€3,550 | -8.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €24,859 | €24,859 | = | 0.0% |
| Distributable reserves | 133 | €24,859 | €24,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,239 | €9,688 | -€3,550 | -26.8% |
| Amounts payable | 17/49 | €59,464 | €43,867 | -€15,597 | -26.2% |
| Amounts payable after more than one year | 17 | €35,362 | €19,746 | -€15,616 | -44.2% |
| Financial debts | 170/4 | €35,362 | €19,746 | -€15,616 | -44.2% |
| Amounts payable within one year | 42/48 | €24,102 | €24,121 | +€19 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €16,792 | €15,616 | -€1,176 | -7.0% |
| Trade debts | 44 | €388 | €1,402 | +€1,014 | +261.0% |
| Suppliers | 440/4 | €388 | €1,402 | +€1,014 | +261.0% |
| Taxes, remuneration and social security | 45 | €3,741 | €3,791 | +€50 | +1.3% |
| Taxes | 450/3 | €1,941 | €1,991 | +€50 | +2.6% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €3,181 | €3,312 | +€131 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,891 | €26,392 | +€1,501 | +6.0% |
| Other operating charges | 640/8 | €3,157 | €1,287 | -€1,871 | -59.3% |
| Gross operating margin | 9900 | €29,108 | €25,387 | -€3,721 | -12.8% |
| Operating profit (loss) | 9901 | €1,059 | -€2,291 | -€3,351 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -40.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -40.0% |
| Financial charges | 65/66B | €966 | €761 | -€205 | -21.2% |
| Recurring financial charges | 65 | €966 | €761 | -€205 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €94 | -€3,052 | -€3,146 | |
| Income taxes | 67/77 | €551 | €498 | -€53 | -9.6% |
| Profit (loss) for the period | 9904 | -€457 | -€3,550 | -€3,093 | -676.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€457 | -€3,550 | -€3,093 | -676.3% |
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 3 October 2026 via checked.be.