CONSTRUCTEUR DES BERGES: 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.
CONSTRUCTEUR DES BERGES
Largest movements
- Stocks and contracts +€183,775
up €183,775 (+6.6%), from €2.8m to €3.0m
- Cash +€38,619
up €38,619 (+3,332%), from €1,159 to €39,778
mainly Other debts (+€435,333) and Receivables within one year (+€25,121)
- Other debts +€435,333
up €435,333 (+37.9%), from €1.1m to €1.6m
- Trade debts -€231,029
down €231,029 (-14.2%), from €1.6m to €1.4m
- Services and other goods -€376,292
down €376,292 (-70.8%), from €531,560 to €155,267
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 | €2,803,103 | €3,000,376 | +€197,274 | +7.0% |
| Current assets | 29/58 | €2,803,103 | €3,000,376 | +€197,274 | +7.0% |
| Stocks and contracts in progress | 3 | €2,774,970 | €2,958,745 | +€183,775 | +6.6% |
| Stocks | 30/36 | €2,774,970 | €2,958,745 | +€183,775 | +6.6% |
| Property held for sale | 35 | €2,774,970 | €2,958,745 | +€183,775 | +6.6% |
| Amounts receivable within one year | 40/41 | €26,974 | €1,853 | -€25,121 | -93.1% |
| Trade receivables | 40 | €10,962 | €0 | -€10,962 | -100% |
| Other amounts receivable | 41 | €16,012 | €1,853 | -€14,159 | -88.4% |
| Cash at bank and in hand | 54/58 | €1,159 | €39,778 | +€38,619 | +3,332% |
| Total equity and liabilities | 10/49 | €2,803,103 | €3,000,376 | +€197,274 | +7.0% |
| Equity | 10/15 | €26,265 | €19,235 | -€7,030 | -26.8% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Capital | 10 | €81,000 | €81,000 | = | 0.0% |
| Issued capital | 100 | €81,000 | €81,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,735 | -€61,765 | -€7,030 | -12.8% |
| Amounts payable | 17/49 | €2,776,837 | €2,981,141 | +€204,304 | +7.4% |
| Amounts payable within one year | 42/48 | €2,776,837 | €2,981,141 | +€204,304 | +7.4% |
| Trade debts | 44 | €1,628,217 | €1,397,188 | -€231,029 | -14.2% |
| Suppliers | 440/4 | €1,628,217 | €1,397,188 | -€231,029 | -14.2% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,148,620 | €1,583,953 | +€435,333 | +37.9% |
| Operating income | 70/76A | €593,973 | €220,371 | -€373,602 | -62.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €555,415 | €183,775 | -€371,639 | -66.9% |
| Other operating income | 74 | €38,559 | €36,596 | -€1,962 | -5.1% |
| Operating charges | 60/66A | €561,845 | €188,066 | -€373,779 | -66.5% |
| Services and other goods | 61 | €531,560 | €155,267 | -€376,292 | -70.8% |
| Other operating charges | 640/8 | €30,286 | €32,799 | +€2,513 | +8.3% |
| Operating profit (loss) | 9901 | €32,128 | €32,306 | +€178 | +0.6% |
| Financial charges | 65/66B | €39,808 | €39,336 | -€473 | -1.2% |
| Recurring financial charges | 65 | €39,808 | €39,336 | -€473 | -1.2% |
| Debt charges | 650 | €39,511 | €38,911 | -€600 | -1.5% |
| Other financial charges | 652/9 | €297 | €425 | +€128 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,680 | -€7,030 | +€650 | +8.5% |
| Profit (loss) for the period | 9904 | -€7,680 | -€7,030 | +€650 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,680 | -€7,030 | +€650 | +8.5% |
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 14 October 2026 via checked.be.