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Constructify BV: 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

Constructify BV

BE 0825.864.037
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€44,988
2024 · €46,130-€1,142
Equity
€160,693
2024 · €126,705+€33,988
Cash
€57,875
2024 · €121,596-€63,721
Balance sheet total
€220,080
2024 · €183,782+€36,298

Largest movements

2024 to 2025
Assets
  • Current investments +€81,000

    new in 2025: €81,000

  • Cash -€63,721

    down €63,721 (-52.4%), from €121,596 to €57,875

    mainly Current investments (-€81,000) and Investment in fixed assets (net) (-€43,504)

  • Tangible fixed assets +€11,480

    up €11,480 (+25.5%), from €45,098 to €56,577

    of which Furniture and vehicles: +€28,704

  • Deferred charges and accrued income +€5,468

    new in 2025: €5,468

Equity and liabilities
  • Reserves +€33,988

    up €33,988 (+28.2%), from €120,505 to €154,493

    of which Non-distributable reserves: +€33,900

  • Other debts -€17,215

    down €17,215 (-80.9%), from €21,272 to €4,057

  • Tax, wage and social debts +€7,142

    up €7,142 (+46.4%), from €15,390 to €22,532

  • Current portion of long-term debt +€6,195

    up €6,195 (+61.9%), from €10,005 to €16,200

  • Debts after one year +€5,444

    up €5,444 (+52.3%), from €10,410 to €15,854

Income statement
  • Gross operating margin +€14,684

    up €14,684 (+16.3%), from €90,245 to €104,929

  • Depreciation +€11,241

    up €11,241 (+54.1%), from €20,783 to €32,024

  • Other operating charges +€5,424

    up €5,424 (+328.1%), from €1,653 to €7,078

From the 2024 result to the 2025 result

effect on the 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 €46,130
Gross operating margin +€14,684
Staff costs +€119
Depreciation -€11,241
Other operating charges -€5,424
Financial income +€514
Financial charges -€232
Taxes +€439
Result 2025 €44,988

Cash bridge derived

cash 2024 to 2025

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 +€60,144
Investment -€124,504
Financing +€639
Cash 2024 €121,596
Net result for the year +€44,988
Depreciation +€32,024
Receivables within one year -€2,071
Deferred charges and accrued income -€5,468
Trade debts +€744
Tax, wage and social debts +€7,142
Other debts -€17,215
Investment in fixed assets (net) -€43,504
Current investments -€81,000
Debts after one year +€5,444
Current portion of long-term debt +€6,195
Contributions, distributions and other -€11,000
Cash 2025 €57,875
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €183,782 €220,080 +€36,298 +19.8%
Fixed assets 21/28 €45,098 €56,577 +€11,480 +25.5%
Tangible fixed assets 22/27 €45,098 €56,577 +€11,480 +25.5%
Land and buildings 22 €16,868 €6,385 -€10,483 -62.1%
Plant, machinery and equipment 23 €13,829 €7,088 -€6,741 -48.7%
Furniture and vehicles 24 €14,400 €43,104 +€28,704 +199.3%
Current assets 29/58 €138,685 €163,503 +€24,818 +17.9%
Amounts receivable within one year 40/41 €17,088 €19,159 +€2,071 +12.1%
Trade receivables 40 €16,058 €18,513 +€2,455 +15.3%
Other amounts receivable 41 €1,030 €646 -€383 -37.2%
Current investments 50/53 - €81,000 +€81,000
Cash at bank and in hand 54/58 €121,596 €57,875 -€63,721 -52.4%
Deferred charges and accrued income 490/1 - €5,468 +€5,468
Total equity and liabilities 10/49 €183,782 €220,080 +€36,298 +19.8%
Equity 10/15 €126,705 €160,693 +€33,988 +26.8%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €120,505 €154,493 +€33,988 +28.2%
Non-distributable reserves 130/1 €101,750 €135,650 +€33,900 +33.3%
Other 1319 €101,750 €135,650 +€33,900 +33.3%
Distributable reserves 133 €18,755 €18,843 +€88 +0.5%
Amounts payable 17/49 €57,077 €59,387 +€2,310 +4.0%
Amounts payable after more than one year 17 €10,410 €15,854 +€5,444 +52.3%
Financial debts 170/4 €10,410 €15,854 +€5,444 +52.3%
Amounts payable within one year 42/48 €46,667 €43,533 -€3,134 -6.7%
Current portion of amounts payable after more than one year 42 €10,005 €16,200 +€6,195 +61.9%
Trade debts 44 - €744 +€744
Suppliers 440/4 - €744 +€744
Taxes, remuneration and social security 45 €15,390 €22,532 +€7,142 +46.4%
Taxes 450/3 €15,390 €22,532 +€7,142 +46.4%
Other amounts payable 47/48 €21,272 €4,057 -€17,215 -80.9%
Remuneration, social security and pensions 62 €119 - -€119
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €20,783 €32,024 +€11,241 +54.1%
Other operating charges 640/8 €1,653 €7,078 +€5,424 +328.1%
Gross operating margin 9900 €90,245 €104,929 +€14,684 +16.3%
Operating profit (loss) 9901 €67,691 €65,828 -€1,863 -2.8%
Financial income 75/76B €83 €597 +€514 +620.5%
Recurring financial income 75 €83 €597 +€514 +620.5%
Financial charges 65/66B €1,442 €1,674 +€232 +16.1%
Recurring financial charges 65 €1,442 €1,674 +€232 +16.1%
Profit (loss) for the period before taxes 9903 €66,332 €64,750 -€1,582 -2.4%
Income taxes 67/77 €20,202 €19,762 -€439 -2.2%
Profit (loss) for the period 9904 €46,130 €44,988 -€1,142 -2.5%
Profit (loss) for the period to be appropriated 9905 €46,130 €44,988 -€1,142 -2.5%

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 28 September 2026 via checked.be.