CONSTRUCTIE DEDE: 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.
CONSTRUCTIE DEDE
Largest movements
- Cash -€140,254
down €140,254 (-75.0%), from €187,125 to €46,871
mainly Receivables within one year (-€75,720) and Trade debts (-€56,098)
- Receivables within one year +€75,720
up €75,720 (+33.7%), from €224,575 to €300,295
of which Trade receivables: +€83,218
- Tangible fixed assets +€31,973
up €31,973 (+114.0%), from €28,048 to €60,021
of which Plant, machinery and equipment: +€18,416
- Trade debts -€56,098
down €56,098 (-47.1%), from €119,054 to €62,956
- Reserves +€27,599
up €27,599 (+7.0%), from €396,609 to €424,208
of which Distributable reserves: +€27,599
- Tax, wage and social debts +€7,690
up €7,690 (+77.4%), from €9,936 to €17,626
of which Remuneration and social security: +€3,925
- Other debts -€7,320
down €7,320 (-14.2%), from €51,667 to €44,347
- Gross operating margin -€12,315
down €12,315 (-4.4%), from €278,442 to €266,127
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 | €597,498 | €569,381 | -€28,117 | -4.7% |
| Fixed assets | 21/28 | €28,048 | €60,021 | +€31,973 | +114.0% |
| Tangible fixed assets | 22/27 | €28,048 | €60,021 | +€31,973 | +114.0% |
| Land and buildings | 22 | €5,746 | €1,926 | -€3,820 | -66.5% |
| Plant, machinery and equipment | 23 | €21,487 | €39,903 | +€18,416 | +85.7% |
| Furniture and vehicles | 24 | €814 | €18,192 | +€17,378 | +2134.5% |
| Current assets | 29/58 | €569,450 | €509,360 | -€60,090 | -10.6% |
| Stocks and contracts in progress | 3 | €153,200 | €157,550 | +€4,350 | +2.8% |
| Stocks | 30/36 | €152,200 | €156,550 | +€4,350 | +2.9% |
| Contracts in progress | 37 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €224,575 | €300,295 | +€75,720 | +33.7% |
| Trade receivables | 40 | €205,436 | €288,654 | +€83,218 | +40.5% |
| Other amounts receivable | 41 | €19,139 | €11,641 | -€7,498 | -39.2% |
| Cash at bank and in hand | 54/58 | €187,125 | €46,871 | -€140,254 | -75.0% |
| Deferred charges and accrued income | 490/1 | €4,550 | €4,644 | +€94 | +2.1% |
| Total equity and liabilities | 10/49 | €597,498 | €569,381 | -€28,117 | -4.7% |
| Equity | 10/15 | €416,609 | €444,208 | +€27,599 | +6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €396,609 | €424,208 | +€27,599 | +7.0% |
| Tax-exempt reserves | 132 | €173,907 | €173,907 | = | 0.0% |
| Distributable reserves | 133 | €222,702 | €250,301 | +€27,599 | +12.4% |
| Amounts payable | 17/49 | €180,889 | €125,173 | -€55,716 | -30.8% |
| Amounts payable within one year | 42/48 | €180,657 | €124,929 | -€55,728 | -30.8% |
| Trade debts | 44 | €119,054 | €62,956 | -€56,098 | -47.1% |
| Suppliers | 440/4 | €119,054 | €62,956 | -€56,098 | -47.1% |
| Taxes, remuneration and social security | 45 | €9,936 | €17,626 | +€7,690 | +77.4% |
| Taxes | 450/3 | €3,568 | €7,333 | +€3,765 | +105.5% |
| Remuneration and social security | 454/9 | €6,368 | €10,293 | +€3,925 | +61.6% |
| Other amounts payable | 47/48 | €51,667 | €44,347 | -€7,320 | -14.2% |
| Accrued charges and deferred income | 492/3 | €232 | €244 | +€12 | +5.3% |
| Remuneration, social security and pensions | 62 | €163,648 | €166,105 | +€2,457 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,553 | €16,030 | -€1,523 | -8.7% |
| Other operating charges | 640/8 | €7,471 | €7,298 | -€173 | -2.3% |
| Gross operating margin | 9900 | €278,442 | €266,127 | -€12,315 | -4.4% |
| Operating profit (loss) | 9901 | €89,769 | €76,694 | -€13,076 | -14.6% |
| Financial income | 75/76B | €1,456 | €2,159 | +€703 | +48.3% |
| Recurring financial income | 75 | €1,456 | €2,159 | +€703 | +48.3% |
| Financial charges | 65/66B | €1,165 | €1,073 | -€92 | -7.9% |
| Recurring financial charges | 65 | €1,165 | €1,073 | -€92 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €90,060 | €77,779 | -€12,281 | -13.6% |
| Income taxes | 67/77 | €12,748 | €10,180 | -€2,568 | -20.1% |
| Profit (loss) for the period | 9904 | €77,311 | €67,599 | -€9,712 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,311 | €67,599 | -€9,712 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.