CONSTRUCTION GESTION SERVICE: 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 GESTION SERVICE
Largest movements
- Cash +€11,463
up €11,463 (+38.7%), from €29,638 to €41,101
mainly Net result for the year (+€5,658) and Other debts (+€3,230)
- Receivables within one year +€3,273
up €3,273 (+14.0%), from €23,411 to €26,684
of which Other amounts receivable: +€2,000
- Deferred charges and accrued income -€2,755
no longer reported in 2025 (was €2,755)
- Profit (loss) carried forward +€5,658
up €5,658 (+23.6%), from -€23,949 to -€18,291
- Other debts +€3,230
up €3,230 (+17.2%), from €18,792 to €22,022
- Tax, wage and social debts +€1,569
up €1,569 (+12.5%), from €12,594 to €14,163
of which Remuneration and social security: +€1,892
- Trade debts +€1,411
up €1,411 (+4.9%), from €28,667 to €30,078
- Other operating charges -€8,602
down €8,602 (-80.2%), from €10,729 to €2,127
- Staff costs +€6,190
up €6,190 (+12.5%), from €49,522 to €55,712
- Gross operating margin +€5,716
up €5,716 (+8.9%), from €63,973 to €69,689
- Purchases and services -€1,199
down €1,199 (-3.4%), from €34,882 to €33,683
- Taxes +€724
up €724 (+14.9%), from €4,853 to €5,577
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 | €56,731 | €68,608 | +€11,877 | +20.9% |
| Fixed assets | 21/28 | €927 | €823 | -€104 | -11.2% |
| Tangible fixed assets | 22/27 | €654 | €550 | -€104 | -15.9% |
| Furniture and vehicles | 24 | €654 | €550 | -€104 | -15.9% |
| Financial fixed assets | 28 | €273 | €273 | = | 0.0% |
| Current assets | 29/58 | €55,804 | €67,785 | +€11,981 | +21.5% |
| Amounts receivable within one year | 40/41 | €23,411 | €26,684 | +€3,273 | +14.0% |
| Trade receivables | 40 | €23,411 | €24,684 | +€1,273 | +5.4% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €29,638 | €41,101 | +€11,463 | +38.7% |
| Deferred charges and accrued income | 490/1 | €2,755 | - | -€2,755 | |
| Total equity and liabilities | 10/49 | €56,731 | €68,608 | +€11,877 | +20.9% |
| Equity | 10/15 | -€3,489 | €2,169 | +€5,658 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,949 | -€18,291 | +€5,658 | +23.6% |
| Amounts payable | 17/49 | €60,220 | €66,439 | +€6,219 | +10.3% |
| Amounts payable within one year | 42/48 | €60,053 | €66,263 | +€6,210 | +10.3% |
| Trade debts | 44 | €28,667 | €30,078 | +€1,411 | +4.9% |
| Suppliers | 440/4 | €28,667 | €30,078 | +€1,411 | +4.9% |
| Taxes, remuneration and social security | 45 | €12,594 | €14,163 | +€1,569 | +12.5% |
| Taxes | 450/3 | €5,152 | €4,829 | -€323 | -6.3% |
| Remuneration and social security | 454/9 | €7,442 | €9,334 | +€1,892 | +25.4% |
| Other amounts payable | 47/48 | €18,792 | €22,022 | +€3,230 | +17.2% |
| Accrued charges and deferred income | 492/3 | €167 | €176 | +€9 | +5.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,882 | €33,683 | -€1,199 | -3.4% |
| Remuneration, social security and pensions | 62 | €49,522 | €55,712 | +€6,190 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €516 | €517 | +€1 | +0.2% |
| Other operating charges | 640/8 | €10,729 | €2,127 | -€8,602 | -80.2% |
| Non-recurring operating charges | 66A | €350 | €63 | -€287 | -82.0% |
| Gross operating margin | 9900 | €63,973 | €69,689 | +€5,716 | +8.9% |
| Operating profit (loss) | 9901 | €2,856 | €11,270 | +€8,414 | +295% |
| Financial income | 75/76B | €16 | €71 | +€55 | +344% |
| Recurring financial income | 75 | €16 | €71 | +€55 | +344% |
| Financial charges | 65/66B | €84 | €106 | +€22 | +26.2% |
| Recurring financial charges | 65 | €84 | €106 | +€22 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €2,788 | €11,235 | +€8,447 | +303% |
| Income taxes | 67/77 | €4,853 | €5,577 | +€724 | +14.9% |
| Profit (loss) for the period | 9904 | -€2,065 | €5,658 | +€7,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,065 | €5,658 | +€7,723 |
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 22 October 2026 via checked.be.