CONSTRUCTIF: what changed
What changed
CONSTRUCTIF
NACE 46.130, Agents in the wholesale of timber and building materials
filed annual accounts (NBB)
Net result for the year
-€1,856
2024 · -€11,103+€9,247
Equity
€282,746
2024 · €284,602-€1,856
Cash
€0
2024 · €170-€170
Balance sheet total
€316,489
2024 · €333,269-€16,779
Largest movements
Assets
- Tangible fixed assets -€9,027
down €9,027 (-16.8%), from €53,790 to €44,763
of which Land and buildings: -€9,027
- Deferred charges and accrued income -€4,942
down €4,942 (-100%), from €4,942 to €0
Equity and liabilities
- Current portion of long-term debt -€17,913
down €17,913 (-100%), from €17,913 to €0
Income statement
- Gross operating margin +€3,662
up €3,662 (+209%), from €1,748 to €5,410
- Other operating charges -€2,825
down €2,825 (-87.6%), from €3,224 to €400
- Depreciation -€1,946
down €1,946 (-17.7%), from €10,973 to €9,027
- Financial charges -€682
down €682 (-28.4%), from €2,400 to €1,718
- Taxes -€181
down €181 (-92.6%), from €196 to €14
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€11,103
Gross operating margin
+€3,662
Depreciation
+€1,946
Other operating charges
+€2,825
Financial income
-€48
Financial charges
+€682
Taxes
+€181
Result 2025
-€1,856
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€15,045
Investment
€0
Financing
-€15,215
Cash 2024
€170
From operations (derived)
+€15,045
Net result for the year
-€1,856
Depreciation
+€9,027
Receivables after one year
+€2,988
Receivables within one year
-€347
Deferred charges and accrued income
+€4,942
Trade debts
-€92
Tax, wage and social debts
-€1,617
Other debts
+€2,000
Financing
-€15,215
Current portion of long-term debt
-€17,913
Short-term financial debts
+€2,698
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,269 | €316,489 | -€16,779 | -5.0% |
| Fixed assets | 21/28 | €53,790 | €44,763 | -€9,027 | -16.8% |
| Tangible fixed assets | 22/27 | €53,790 | €44,763 | -€9,027 | -16.8% |
| Land and buildings | 22 | €53,790 | €44,763 | -€9,027 | -16.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €279,479 | €271,727 | -€7,752 | -2.8% |
| Amounts receivable after more than one year | 29 | €269,929 | €266,941 | -€2,988 | -1.1% |
| Trade receivables | 290 | €269,929 | €266,941 | -€2,988 | -1.1% |
| Stocks and contracts in progress | 3 | €3,769 | €3,769 | = | 0.0% |
| Stocks | 30/36 | €3,769 | €3,769 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €670 | €1,017 | +€347 | +51.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €670 | €1,017 | +€347 | +51.8% |
| Cash at bank and in hand | 54/58 | €170 | €0 | -€170 | -100% |
| Deferred charges and accrued income | 490/1 | €4,942 | €0 | -€4,942 | -100% |
| Total equity and liabilities | 10/49 | €333,269 | €316,489 | -€16,779 | -5.0% |
| Equity | 10/15 | €284,602 | €282,746 | -€1,856 | -0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,402 | €214,546 | -€1,856 | -0.9% |
| Amounts payable | 17/49 | €48,666 | €33,743 | -€14,923 | -30.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €48,666 | €33,743 | -€14,923 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €17,913 | €0 | -€17,913 | -100% |
| Financial debts | 43 | €1,970 | €4,668 | +€2,698 | +137% |
| Credit institutions | 430/8 | €1,970 | €4,668 | +€2,698 | +137% |
| Trade debts | 44 | €3,316 | €3,225 | -€92 | -2.8% |
| Suppliers | 440/4 | €3,316 | €3,225 | -€92 | -2.8% |
| Taxes, remuneration and social security | 45 | €1,617 | €0 | -€1,617 | -100% |
| Taxes | 450/3 | €1,617 | €0 | -€1,617 | -100% |
| Other amounts payable | 47/48 | €23,850 | €25,850 | +€2,000 | +8.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,973 | €9,027 | -€1,946 | -17.7% |
| Other operating charges | 640/8 | €3,224 | €400 | -€2,825 | -87.6% |
| Gross operating margin | 9900 | €1,748 | €5,410 | +€3,662 | +209% |
| Operating profit (loss) | 9901 | -€12,449 | -€4,017 | +€8,432 | +67.7% |
| Financial income | 75/76B | €3,942 | €3,894 | -€48 | -1.2% |
| Recurring financial income | 75 | €3,942 | €3,894 | -€48 | -1.2% |
| Financial charges | 65/66B | €2,400 | €1,718 | -€682 | -28.4% |
| Recurring financial charges | 65 | €2,400 | €1,718 | -€682 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,908 | -€1,842 | +€9,066 | +83.1% |
| Income taxes | 67/77 | €196 | €14 | -€181 | -92.6% |
| Profit (loss) for the period | 9904 | -€11,103 | -€1,856 | +€9,247 | +83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,103 | -€1,856 | +€9,247 | +83.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.