CONSTRUCTION DESIGN FG: 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 FG
Largest movements
- Receivables within one year +€11,639
up €11,639 (+45.2%), from €25,767 to €37,406
of which Other amounts receivable: +€11,026
- Cash -€8,965
down €8,965 (-99.2%), from €9,038 to €73
mainly Receivables within one year (-€11,639) and Investment in fixed assets (net) (-€6,288)
- Tangible fixed assets +€3,172
up €3,172 (+168%), from €1,892 to €5,064
of which Plant, machinery and equipment: +€2,486
- Trade debts +€4,285
up €4,285 (+360%), from €1,190 to €5,475
- Profit (loss) carried forward +€2,096
up €2,096 (+8.0%), from €26,219 to €28,315
- Short-term financial debts -€1,155
no longer reported in 2025 (was €1,155)
- Tax, wage and social debts +€828
up €828 (+11.6%), from €7,133 to €7,961
- Gross operating margin -€26,802
down €26,802 (-72.4%), from €37,033 to €10,231
- Taxes -€6,307
down €6,307 (-88.4%), from €7,134 to €827
- Other operating charges +€3,464
new in 2025: €3,464
- Depreciation +€1,875
up €1,875 (+151%), from €1,241 to €3,116
- Write-downs -€1,202
down €1,202 (-39.3%), from €3,059 to €1,857
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 | €36,697 | €42,751 | +€6,054 | +16.5% |
| Fixed assets | 21/28 | €1,892 | €5,064 | +€3,172 | +168% |
| Tangible fixed assets | 22/27 | €1,892 | €5,064 | +€3,172 | +168% |
| Plant, machinery and equipment | 23 | €763 | €3,249 | +€2,486 | +326% |
| Furniture and vehicles | 24 | €1,129 | €1,815 | +€686 | +60.8% |
| Current assets | 29/58 | €34,805 | €37,687 | +€2,882 | +8.3% |
| Amounts receivable within one year | 40/41 | €25,767 | €37,406 | +€11,639 | +45.2% |
| Trade receivables | 40 | €3,600 | €4,213 | +€613 | +17.0% |
| Other amounts receivable | 41 | €22,167 | €33,193 | +€11,026 | +49.7% |
| Cash at bank and in hand | 54/58 | €9,038 | €73 | -€8,965 | -99.2% |
| Deferred charges and accrued income | 490/1 | - | €208 | +€208 | |
| Total equity and liabilities | 10/49 | €36,697 | €42,751 | +€6,054 | +16.5% |
| Equity | 10/15 | €27,219 | €29,315 | +€2,096 | +7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,219 | €28,315 | +€2,096 | +8.0% |
| Amounts payable | 17/49 | €9,478 | €13,436 | +€3,958 | +41.8% |
| Amounts payable within one year | 42/48 | €9,478 | €13,436 | +€3,958 | +41.8% |
| Financial debts | 43 | €1,155 | - | -€1,155 | |
| Credit institutions | 430/8 | €1,155 | - | -€1,155 | |
| Trade debts | 44 | €1,190 | €5,475 | +€4,285 | +360% |
| Suppliers | 440/4 | €1,190 | €5,475 | +€4,285 | +360% |
| Taxes, remuneration and social security | 45 | €7,133 | €7,961 | +€828 | +11.6% |
| Taxes | 450/3 | €7,133 | €7,961 | +€828 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €3,116 | +€1,875 | +151% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,059 | €1,857 | -€1,202 | -39.3% |
| Other operating charges | 640/8 | - | €3,464 | +€3,464 | |
| Gross operating margin | 9900 | €37,033 | €10,231 | -€26,802 | -72.4% |
| Operating profit (loss) | 9901 | €32,733 | €1,794 | -€30,939 | -94.5% |
| Financial income | 75/76B | €1,249 | €1,740 | +€491 | +39.3% |
| Recurring financial income | 75 | €1,249 | €1,740 | +€491 | +39.3% |
| Financial charges | 65/66B | €629 | €611 | -€18 | -2.9% |
| Recurring financial charges | 65 | €629 | €611 | -€18 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €33,353 | €2,923 | -€30,430 | -91.2% |
| Income taxes | 67/77 | €7,134 | €827 | -€6,307 | -88.4% |
| Profit (loss) for the period | 9904 | €26,219 | €2,096 | -€24,123 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,219 | €2,096 | -€24,123 | -92.0% |
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 13 October 2026 via checked.be.