CONSTRUCTIE VAN BRUSSELT: 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.
What changed
CONSTRUCTIE VAN BRUSSELT
NACE 28.300, Manufacture of machinery and equipment not elsewhere classified
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€766
2024 · €14,091-€13,325
Equity
€262,916
2024 · €262,151+€766
Cash
€55,332
2024 · €57,402-€2,070
Balance sheet total
€375,491
2024 · €383,509-€8,018
Largest movements
Assets
- Receivables within one year -€5,712
down €5,712 (-11.9%), from €47,981 to €42,269
of which Trade receivables: -€4,935
Equity and liabilities
- Current portion of long-term debt -€17,468
down €17,468 (-57.5%), from €30,386 to €12,918
Income statement
- Gross operating margin -€21,598
down €21,598 (-22.5%), from €95,999 to €74,401
- Depreciation -€8,733
down €8,733 (-22.5%), from €38,897 to €30,165
- Staff costs +€2,332
up €2,332 (+7.9%), from €29,636 to €31,968
- Taxes -€1,462
down €1,462 (-95.1%), from €1,538 to €76
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.
Result 2024
€14,091
Gross operating margin
-€21,598
Staff costs
-€2,332
Depreciation
+€8,733
Other operating charges
-€178
Financial charges
+€589
Taxes
+€1,462
Result 2025
€766
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.
From operations
+€38,913
Investment
-€27,206
Financing
-€13,777
Cash 2024
€57,402
From operations (derived)
+€38,913
Net result for the year
+€766
Depreciation
+€30,165
Stocks and contracts
-€2,607
Receivables within one year
+€5,712
Deferred charges and accrued income
-€117
Trade debts
+€1,633
Tax, wage and social debts
+€3,344
Accrued charges and deferred income
+€16
Investment (derived)
-€27,206
Investment in fixed assets (net)
-€27,206
Financing
-€13,777
Debts after one year
+€3,691
Current portion of long-term debt
-€17,468
Cash 2025
€55,332
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,509 | €375,491 | -€8,018 | -2.1% |
| Fixed assets | 21/28 | €194,370 | €191,412 | -€2,959 | -1.5% |
| Tangible fixed assets | 22/27 | €194,370 | €191,412 | -€2,959 | -1.5% |
| Land and buildings | 22 | €107,727 | €101,384 | -€6,342 | -5.9% |
| Plant, machinery and equipment | 23 | €31,005 | €29,348 | -€1,657 | -5.3% |
| Furniture and vehicles | 24 | €2,016 | €2,012 | -€4 | -0.2% |
| Leasing and similar rights | 25 | €53,623 | €58,667 | +€5,044 | +9.4% |
| Current assets | 29/58 | €189,139 | €184,079 | -€5,059 | -2.7% |
| Stocks and contracts in progress | 3 | €78,728 | €81,334 | +€2,607 | +3.3% |
| Stocks | 30/36 | €51,778 | €53,784 | +€2,007 | +3.9% |
| Contracts in progress | 37 | €26,950 | €27,550 | +€600 | +2.2% |
| Amounts receivable within one year | 40/41 | €47,981 | €42,269 | -€5,712 | -11.9% |
| Trade receivables | 40 | €47,203 | €42,269 | -€4,935 | -10.5% |
| Other amounts receivable | 41 | €778 | €0 | -€778 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,402 | €55,332 | -€2,070 | -3.6% |
| Deferred charges and accrued income | 490/1 | €5,028 | €5,145 | +€117 | +2.3% |
| Total equity and liabilities | 10/49 | €383,509 | €375,491 | -€8,018 | -2.1% |
| Equity | 10/15 | €262,151 | €262,916 | +€766 | +0.3% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €180,030 | €180,795 | +€765 | +0.4% |
| Distributable reserves | 133 | €180,030 | €180,795 | +€765 | +0.4% |
| Profit (loss) carried forward | 14 | €121 | €121 | +€1 | +0.7% |
| Amounts payable | 17/49 | €121,359 | €112,575 | -€8,784 | -7.2% |
| Amounts payable after more than one year | 17 | €36,452 | €40,144 | +€3,691 | +10.1% |
| Financial debts | 170/4 | €36,452 | €40,144 | +€3,691 | +10.1% |
| Amounts payable within one year | 42/48 | €82,676 | €70,185 | -€12,491 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €30,386 | €12,918 | -€17,468 | -57.5% |
| Trade debts | 44 | €7,441 | €9,075 | +€1,633 | +22.0% |
| Suppliers | 440/4 | €7,441 | €9,075 | +€1,633 | +22.0% |
| Taxes, remuneration and social security | 45 | €17,745 | €21,089 | +€3,344 | +18.8% |
| Taxes | 450/3 | €5,775 | €9,669 | +€3,895 | +67.4% |
| Remuneration and social security | 454/9 | €11,971 | €11,420 | -€551 | -4.6% |
| Other amounts payable | 47/48 | €27,104 | €27,104 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,230 | €2,246 | +€16 | +0.7% |
| Remuneration, social security and pensions | 62 | €29,636 | €31,968 | +€2,332 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,897 | €30,165 | -€8,733 | -22.5% |
| Other operating charges | 640/8 | €7,944 | €8,122 | +€178 | +2.2% |
| Gross operating margin | 9900 | €95,999 | €74,401 | -€21,598 | -22.5% |
| Operating profit (loss) | 9901 | €19,522 | €4,146 | -€15,376 | -78.8% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €3,895 | €3,305 | -€589 | -15.1% |
| Recurring financial charges | 65 | €3,895 | €3,305 | -€589 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €15,628 | €842 | -€14,786 | -94.6% |
| Income taxes | 67/77 | €1,538 | €76 | -€1,462 | -95.1% |
| Profit (loss) for the period | 9904 | €14,091 | €766 | -€13,325 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,091 | €766 | -€13,325 | -94.6% |
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 1 October 2026 via checked.be.