CONSTRUCTION DESIGN CONCEPT: 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.
CONSTRUCTION DESIGN CONCEPT
Largest movements
- Cash -€14,087
down €14,087 (-80.2%), from €17,564 to €3,476
mainly Trade debts (-€141,650) and Investment in fixed assets (net) (-€991)
- Trade debts -€141,650
down €141,650 (-92.0%), from €153,986 to €12,336
- Other debts +€116,715
up €116,715 (+3001.9%), from €3,888 to €120,603
- Profit (loss) carried forward +€10,072
up €10,072 (+25.2%), from €39,979 to €50,051
- Purchases and services -€609,636
down €609,636 (-55.1%), from €1.1m to €497,563
- Gross operating margin -€9,953
down €9,953 (-38.5%), from €25,860 to €15,907
- Staff costs -€4,168
down €4,168 (-89.1%), from €4,678 to €510
- Other operating charges -€783
down €783 (-65.5%), from €1,194 to €411
- Taxes -€768
down €768 (-16.0%), from €4,800 to €4,032
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 | €239,003 | €223,785 | -€15,218 | -6.4% |
| Fixed assets | 21/28 | €590 | €906 | +€316 | +53.6% |
| Tangible fixed assets | 22/27 | €590 | €906 | +€316 | +53.6% |
| Furniture and vehicles | 24 | €590 | €906 | +€316 | +53.6% |
| Current assets | 29/58 | €238,413 | €222,880 | -€15,534 | -6.5% |
| Amounts receivable within one year | 40/41 | €220,664 | €219,403 | -€1,261 | -0.6% |
| Trade receivables | 40 | €207,985 | €209,112 | +€1,127 | +0.5% |
| Other amounts receivable | 41 | €12,679 | €10,291 | -€2,388 | -18.8% |
| Cash at bank and in hand | 54/58 | €17,564 | €3,476 | -€14,087 | -80.2% |
| Deferred charges and accrued income | 490/1 | €185 | - | -€185 | |
| Total equity and liabilities | 10/49 | €239,003 | €223,785 | -€15,218 | -6.4% |
| Equity | 10/15 | €42,479 | €52,551 | +€10,072 | +23.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,979 | €50,051 | +€10,072 | +25.2% |
| Amounts payable | 17/49 | €196,525 | €171,235 | -€25,290 | -12.9% |
| Amounts payable within one year | 42/48 | €196,525 | €171,235 | -€25,290 | -12.9% |
| Trade debts | 44 | €153,986 | €12,336 | -€141,650 | -92.0% |
| Suppliers | 440/4 | €153,986 | €12,336 | -€141,650 | -92.0% |
| Taxes, remuneration and social security | 45 | €38,650 | €38,296 | -€355 | -0.9% |
| Taxes | 450/3 | €22,385 | €21,217 | -€1,168 | -5.2% |
| Remuneration and social security | 454/9 | €16,266 | €17,079 | +€813 | +5.0% |
| Other amounts payable | 47/48 | €3,888 | €120,603 | +€116,715 | +3001.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,107,198 | €497,563 | -€609,636 | -55.1% |
| Remuneration, social security and pensions | 62 | €4,678 | €510 | -€4,168 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €675 | +€303 | +81.5% |
| Other operating charges | 640/8 | €1,194 | €411 | -€783 | -65.5% |
| Gross operating margin | 9900 | €25,860 | €15,907 | -€9,953 | -38.5% |
| Operating profit (loss) | 9901 | €19,616 | €14,311 | -€5,305 | -27.0% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €438 | €207 | -€230 | -52.6% |
| Recurring financial charges | 65 | €438 | €207 | -€230 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €19,269 | €14,104 | -€5,165 | -26.8% |
| Income taxes | 67/77 | €4,800 | €4,032 | -€768 | -16.0% |
| Profit (loss) for the period | 9904 | €14,469 | €10,072 | -€4,397 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,469 | €10,072 | -€4,397 | -30.4% |
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 7 October 2026 via checked.be.