Construction Consult: 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 Consult
Largest movements
- Cash +€11,098
up €11,098 (+62.0%), from €17,886 to €28,984
mainly Net result for the year (+€7,299) and Tax, wage and social debts (+€4,190)
- Tangible fixed assets +€4,296
up €4,296 (+293.5%), from €1,464 to €5,760
of which Other tangible fixed assets: +€3,264
- Receivables within one year -€1,800
down €1,800 (-20.6%), from €8,722 to €6,921
of which Trade receivables: -€1,791
- Deferred charges and accrued income +€697
new in 2025: €697
- Reserves +€7,299
up €7,299 (+62.1%), from €11,748 to €19,046
- Tax, wage and social debts +€4,190
up €4,190 (+88.6%), from €4,728 to €8,918
- Other debts +€1,690
up €1,690 (+23.8%), from €7,109 to €8,799
- Trade debts +€1,111
up €1,111 (+74.7%), from €1,487 to €2,599
- Gross operating margin +€10,612
up €10,612 (+465.5%), from €2,280 to €12,891
- Taxes +€1,588
up €1,588 (+177.0%), from €897 to €2,485
- Other operating charges -€1,281
down €1,281 (-66.7%), from €1,920 to €639
- Depreciation +€952
up €952 (+386.1%), from €246 to €1,198
- Financial charges +€246
up €246 (+24.0%), from €1,025 to €1,271
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 | €28,072 | €42,362 | +€14,291 | +50.9% |
| Fixed assets | 21/28 | €1,464 | €5,760 | +€4,296 | +293.5% |
| Tangible fixed assets | 22/27 | €1,464 | €5,760 | +€4,296 | +293.5% |
| Furniture and vehicles | 24 | €1,464 | €2,495 | +€1,032 | +70.5% |
| Other tangible fixed assets | 26 | - | €3,264 | +€3,264 | |
| Current assets | 29/58 | €26,608 | €36,603 | +€9,995 | +37.6% |
| Amounts receivable within one year | 40/41 | €8,722 | €6,921 | -€1,800 | -20.6% |
| Trade receivables | 40 | €8,712 | €6,921 | -€1,791 | -20.6% |
| Other amounts receivable | 41 | €10 | - | -€10 | |
| Cash at bank and in hand | 54/58 | €17,886 | €28,984 | +€11,098 | +62.0% |
| Deferred charges and accrued income | 490/1 | - | €697 | +€697 | |
| Total equity and liabilities | 10/49 | €28,072 | €42,362 | +€14,291 | +50.9% |
| Equity | 10/15 | €14,748 | €22,046 | +€7,299 | +49.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,748 | €19,046 | +€7,299 | +62.1% |
| Distributable reserves | 133 | €11,748 | €19,046 | +€7,299 | +62.1% |
| Amounts payable | 17/49 | €13,324 | €20,316 | +€6,992 | +52.5% |
| Amounts payable within one year | 42/48 | €13,324 | €20,316 | +€6,992 | +52.5% |
| Trade debts | 44 | €1,487 | €2,599 | +€1,111 | +74.7% |
| Suppliers | 440/4 | €1,487 | €2,599 | +€1,111 | +74.7% |
| Taxes, remuneration and social security | 45 | €4,728 | €8,918 | +€4,190 | +88.6% |
| Taxes | 450/3 | €4,728 | €8,918 | +€4,190 | +88.6% |
| Other amounts payable | 47/48 | €7,109 | €8,799 | +€1,690 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €1,198 | +€952 | +386.1% |
| Other operating charges | 640/8 | €1,920 | €639 | -€1,281 | -66.7% |
| Gross operating margin | 9900 | €2,280 | €12,891 | +€10,612 | +465.5% |
| Operating profit (loss) | 9901 | €113 | €11,054 | +€10,941 | +9672.9% |
| Financial charges | 65/66B | €1,025 | €1,271 | +€246 | +24.0% |
| Recurring financial charges | 65 | €1,025 | €1,271 | +€246 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€912 | €9,783 | +€10,695 | |
| Income taxes | 67/77 | €897 | €2,485 | +€1,588 | +177.0% |
| Profit (loss) for the period | 9904 | -€1,809 | €7,299 | +€9,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,809 | €7,299 | +€9,107 |
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 11 October 2026 via checked.be.