Construction Design & Engineering: 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 Design & Engineering
Largest movements
- Receivables within one year -€11,547
down €11,547 (-79.1%), from €14,590 to €3,044
of which Trade receivables: -€12,046
- Cash -€7,000
down €7,000 (-4.3%), from €161,000 to €154,000
mainly Tax, wage and social debts (-€13,646) and Net result for the year (-€5,824)
- Tax, wage and social debts -€13,646
down €13,646 (-98.3%), from €13,880 to €233
of which Remuneration and social security: -€10,782
- Profit (loss) carried forward -€5,824
down €5,824 (-55.7%), from €10,457 to €4,632
- Gross operating margin -€6,046
down €6,046, from €2,097 to -€3,949
- Taxes -€159
down €159 (-36.8%), from €431 to €272
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 | €176,881 | €157,921 | -€18,960 | -10.7% |
| Fixed assets | 21/28 | €1,086 | €666 | -€420 | -38.7% |
| Intangible fixed assets | 21 | €1,086 | €666 | -€420 | -38.7% |
| Current assets | 29/58 | €175,796 | €157,255 | -€18,540 | -10.5% |
| Amounts receivable within one year | 40/41 | €14,590 | €3,044 | -€11,547 | -79.1% |
| Trade receivables | 40 | €13,534 | €1,488 | -€12,046 | -89.0% |
| Other amounts receivable | 41 | €1,057 | €1,556 | +€499 | +47.2% |
| Cash at bank and in hand | 54/58 | €161,000 | €154,000 | -€7,000 | -4.3% |
| Deferred charges and accrued income | 490/1 | €205 | €211 | +€6 | +3.0% |
| Total equity and liabilities | 10/49 | €176,881 | €157,921 | -€18,960 | -10.7% |
| Equity | 10/15 | €32,666 | €26,842 | -€5,824 | -17.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,810 | €9,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,950 | €7,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,457 | €4,632 | -€5,824 | -55.7% |
| Amounts payable | 17/49 | €144,215 | €131,079 | -€13,136 | -9.1% |
| Amounts payable within one year | 42/48 | €144,215 | €131,079 | -€13,136 | -9.1% |
| Trade debts | 44 | €784 | €1,165 | +€381 | +48.6% |
| Suppliers | 440/4 | €784 | €1,165 | +€381 | +48.6% |
| Taxes, remuneration and social security | 45 | €13,880 | €233 | -€13,646 | -98.3% |
| Taxes | 450/3 | €3,098 | €233 | -€2,864 | -92.5% |
| Remuneration and social security | 454/9 | €10,782 | - | -€10,782 | |
| Other amounts payable | 47/48 | €129,551 | €129,681 | +€129 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €420 | -€16 | -3.7% |
| Other operating charges | 640/8 | €1,157 | €1,138 | -€19 | -1.6% |
| Gross operating margin | 9900 | €2,097 | -€3,949 | -€6,046 | |
| Operating profit (loss) | 9901 | €504 | -€5,508 | -€6,011 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €40 | €44 | +€5 | +11.3% |
| Recurring financial charges | 65 | €40 | €44 | +€5 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €464 | -€5,552 | -€6,016 | |
| Income taxes | 67/77 | €431 | €272 | -€159 | -36.8% |
| Profit (loss) for the period | 9904 | €33 | -€5,824 | -€5,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €33 | -€5,824 | -€5,857 |
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 12 October 2026 via checked.be.