CONSTRUCTION COMPANY: 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.
CONSTRUCTION COMPANY
Largest movements
- Receivables within one year -€12,487
down €12,487 (-96.8%), from €12,893 to €406
of which Other amounts receivable: -€9,638
- Cash -€4,031
no longer reported in 2025 (was €4,031)
mainly Net result for the year (-€41,706) and Advances received (-€2,849)
- Profit (loss) carried forward -€41,706
down €41,706 (-417%), from -€10,008 to -€51,715
- Trade debts +€28,931
up €28,931 (+7,423%), from €390 to €29,320
- Advances received -€2,849
no longer reported in 2025 (was €2,849)
- Other debts -€2,799
down €2,799 (-17.1%), from €16,376 to €13,576
- Contributions +€2,000
up €2,000 (+32.3%), from €6,200 to €8,200
- Staff costs +€26,400
new in 2025: €26,400
- Gross operating margin -€17,464
down €17,464, from €2,847 to -€14,616
- Financial charges -€237
down €237 (-57.5%), from €412 to €175
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.
Derived cash bridge
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 | €17,454 | €974 | -€16,480 | -94.4% |
| Fixed assets | 21/28 | €530 | €530 | = | 0.0% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €16,924 | €444 | -€16,480 | -97.4% |
| Amounts receivable within one year | 40/41 | €12,893 | €406 | -€12,487 | -96.8% |
| Trade receivables | 40 | €2,849 | - | -€2,849 | |
| Other amounts receivable | 41 | €10,044 | €406 | -€9,638 | -96.0% |
| Cash at bank and in hand | 54/58 | €4,031 | - | -€4,031 | |
| Deferred charges and accrued income | 490/1 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €17,454 | €974 | -€16,480 | -94.4% |
| Equity | 10/15 | -€3,808 | -€43,515 | -€39,706 | -1,043% |
| Contributions | 10/11 | €6,200 | €8,200 | +€2,000 | +32.3% |
| Profit (loss) carried forward | 14 | -€10,008 | -€51,715 | -€41,706 | -417% |
| Amounts payable | 17/49 | €21,262 | €44,488 | +€23,227 | +109% |
| Amounts payable within one year | 42/48 | €21,262 | €44,488 | +€23,227 | +109% |
| Financial debts | 43 | - | €376 | +€376 | |
| Credit institutions | 430/8 | - | €376 | +€376 | |
| Trade debts | 44 | €390 | €29,320 | +€28,931 | +7,423% |
| Suppliers | 440/4 | €390 | €29,320 | +€28,931 | +7,423% |
| Advances received on contracts in progress | 46 | €2,849 | - | -€2,849 | |
| Taxes, remuneration and social security | 45 | €1,647 | €1,217 | -€431 | -26.2% |
| Taxes | 450/3 | €1,647 | €1,217 | -€431 | -26.2% |
| Other amounts payable | 47/48 | €16,376 | €13,576 | -€2,799 | -17.1% |
| Remuneration, social security and pensions | 62 | - | €26,400 | +€26,400 | |
| Other operating charges | 640/8 | €471 | €515 | +€44 | +9.4% |
| Gross operating margin | 9900 | €2,847 | -€14,616 | -€17,464 | |
| Operating profit (loss) | 9901 | €2,377 | -€41,531 | -€43,908 | |
| Financial charges | 65/66B | €412 | €175 | -€237 | -57.5% |
| Recurring financial charges | 65 | €412 | €175 | -€237 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €1,965 | -€41,706 | -€43,671 | |
| Profit (loss) for the period | 9904 | €1,965 | -€41,706 | -€43,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,965 | -€41,706 | -€43,671 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.