CONSTRUCTIE DE BLOCK: 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.
CONSTRUCTIE DE BLOCK
Largest movements
- Cash -€230,360
down €230,360 (-82.1%), from €280,702 to €50,343
mainly Investment in fixed assets (net) (-€224,791) and Contributions, distributions and other (-€147,664)
- Tangible fixed assets +€180,181
up €180,181 (+27.5%), from €654,815 to €834,996
of which Land and buildings: +€195,348
- Receivables within one year -€74,190
down €74,190 (-20.2%), from €368,031 to €293,840
of which Other amounts receivable: -€37,850
- Reserves -€112,656
down €112,656 (-9.4%), from €1.2m to €1.1m
of which Distributable reserves: -€57,926
- Gross operating margin -€193,814
down €193,814 (-58.1%), from €333,810 to €139,996
- Taxes -€51,903
down €51,903 (-70.4%), from €73,715 to €21,812
- Staff costs -€9,575
down €9,575 (-18.2%), from €52,545 to €42,970
- Financial income +€9,319
up €9,319 (+137.3%), from €6,785 to €16,104
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 | €1,312,056 | €1,188,980 | -€123,076 | -9.4% |
| Fixed assets | 21/28 | €654,840 | €835,021 | +€180,181 | +27.5% |
| Tangible fixed assets | 22/27 | €654,815 | €834,996 | +€180,181 | +27.5% |
| Land and buildings | 22 | €588,068 | €783,416 | +€195,348 | +33.2% |
| Plant, machinery and equipment | 23 | €37,682 | €32,756 | -€4,926 | -13.1% |
| Furniture and vehicles | 24 | €29,065 | €18,823 | -€10,241 | -35.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €657,216 | €353,960 | -€303,257 | -46.1% |
| Amounts receivable within one year | 40/41 | €368,031 | €293,840 | -€74,190 | -20.2% |
| Trade receivables | 40 | €151,357 | €115,017 | -€36,340 | -24.0% |
| Other amounts receivable | 41 | €216,673 | €178,823 | -€37,850 | -17.5% |
| Current investments | 50/53 | €50 | €4 | -€46 | -92.3% |
| Cash at bank and in hand | 54/58 | €280,702 | €50,343 | -€230,360 | -82.1% |
| Deferred charges and accrued income | 490/1 | €8,434 | €9,773 | +€1,339 | +15.9% |
| Total equity and liabilities | 10/49 | €1,312,056 | €1,188,980 | -€123,076 | -9.4% |
| Equity | 10/15 | €1,216,609 | €1,103,953 | -€112,656 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,198,009 | €1,085,353 | -€112,656 | -9.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €221,933 | €167,203 | -€54,730 | -24.7% |
| Distributable reserves | 133 | €976,076 | €918,150 | -€57,926 | -5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,447 | €85,027 | -€10,420 | -10.9% |
| Amounts payable within one year | 42/48 | €93,487 | €82,971 | -€10,516 | -11.2% |
| Trade debts | 44 | €77,578 | €76,564 | -€1,015 | -1.3% |
| Suppliers | 440/4 | €77,578 | €76,564 | -€1,015 | -1.3% |
| Advances received on contracts in progress | 46 | €1,004 | €0 | -€1,004 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,904 | €6,408 | +€503 | +8.5% |
| Taxes | 450/3 | €2,392 | €384 | -€2,008 | -83.9% |
| Remuneration and social security | 454/9 | €3,513 | €6,024 | +€2,511 | +71.5% |
| Other amounts payable | 47/48 | €9,000 | €0 | -€9,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,960 | €2,056 | +€95 | +4.9% |
| Remuneration, social security and pensions | 62 | €52,545 | €42,970 | -€9,575 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,648 | €44,611 | +€963 | +2.2% |
| Other operating charges | 640/8 | €10,318 | €9,194 | -€1,124 | -10.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €333,810 | €139,996 | -€193,814 | -58.1% |
| Operating profit (loss) | 9901 | €227,299 | €43,221 | -€184,078 | -81.0% |
| Financial income | 75/76B | €6,785 | €16,104 | +€9,319 | +137.3% |
| Recurring financial income | 75 | €6,785 | €16,104 | +€9,319 | +137.3% |
| Financial charges | 65/66B | €2,606 | €2,504 | -€102 | -3.9% |
| Recurring financial charges | 65 | €2,606 | €2,504 | -€102 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €231,478 | €56,821 | -€174,657 | -75.5% |
| Income taxes | 67/77 | €73,715 | €21,812 | -€51,903 | -70.4% |
| Profit (loss) for the period | 9904 | €157,764 | €35,009 | -€122,755 | -77.8% |
| Transfer from tax-exempt reserves | 789 | €72,580 | €54,730 | -€17,850 | -24.6% |
| Transfer to tax-exempt reserves | 689 | €37,890 | €0 | -€37,890 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €192,454 | €89,739 | -€102,715 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.