CONSTRUCTION LOCATION SERVICE: what changed
What changed
CONSTRUCTION LOCATION SERVICE
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
-€8,026
2024 · -€424,098+€416,072
Equity
€455,421
2024 · €478,799-€23,378
Cash
€192,565
2024 · €181,415+€11,150
Balance sheet total
€4.1m
2024 · €4.7m-€519,964
Largest movements
Assets
- Tangible fixed assets -€635,762
down €635,762 (-20.4%), from €3.1m to €2.5m
of which Leasing and similar rights: -€699,740
- Receivables within one year +€102,639
up €102,639 (+9.3%), from €1.1m to €1.2m
of which Trade receivables: +€107,689
Equity and liabilities
- Debts after one year -€658,723
down €658,723 (-39.2%), from €1.7m to €1.0m
of which Financial debts: -€661,913
- Trade debts +€467,259
up €467,259 (+99.9%), from €467,957 to €935,216
- Current portion of long-term debt -€260,459
down €260,459 (-28.2%), from €922,376 to €661,917
- Tax, wage and social debts -€48,547
down €48,547 (-16.1%), from €301,620 to €253,073
of which Taxes: -€54,677
Income statement
- Gross operating margin +€509,764
up €509,764 (+17.2%), from €3.0m to €3.5m
- Staff costs +€240,178
up €240,178 (+10.4%), from €2.3m to €2.5m
- Depreciation -€95,109
down €95,109 (-10.7%), from €892,051 to €796,942
- Financial charges -€67,653
down €67,653 (-37.7%), from €179,273 to €111,620
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€424,098
Gross operating margin
+€509,764
Staff costs
-€240,178
Depreciation
+€95,109
Write-downs
-€7,406
Other operating charges
-€749
Financial income
-€8,240
Financial charges
+€67,653
Taxes
+€118
Result 2025
-€8,026
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€172,911
Financing
-€934,534
Cash 2024
€181,415
From operations (derived)
+€1.1m
Net result for the year
-€8,026
Depreciation
+€796,942
Receivables within one year
-€102,639
Deferred charges and accrued income
+€9,722
Trade debts
+€467,259
Tax, wage and social debts
-€48,547
Other debts
+€10,709
Accrued charges and deferred income
-€6,825
Investment (derived)
-€172,911
Investment in fixed assets (net)
-€172,911
Financing
-€934,534
Debts after one year
-€658,723
Current portion of long-term debt
-€260,459
Contributions, distributions and other
-€15,352
Cash 2025
€192,565
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,655,181 | €4,135,218 | -€519,964 | -11.2% |
| Fixed assets | 21/28 | €3,343,670 | €2,719,639 | -€624,030 | -18.7% |
| Tangible fixed assets | 22/27 | €3,111,840 | €2,476,078 | -€635,762 | -20.4% |
| Land and buildings | 22 | €240,630 | €221,999 | -€18,631 | -7.7% |
| Plant, machinery and equipment | 23 | €6,430 | €29,909 | +€23,479 | +365% |
| Furniture and vehicles | 24 | €655,481 | €714,612 | +€59,130 | +9.0% |
| Leasing and similar rights | 25 | €2,209,299 | €1,509,558 | -€699,740 | -31.7% |
| Financial fixed assets | 28 | €231,830 | €243,561 | +€11,732 | +5.1% |
| Current assets | 29/58 | €1,311,512 | €1,415,578 | +€104,067 | +7.9% |
| Amounts receivable within one year | 40/41 | €1,098,123 | €1,200,762 | +€102,639 | +9.3% |
| Trade receivables | 40 | €1,082,082 | €1,189,771 | +€107,689 | +10.0% |
| Other amounts receivable | 41 | €16,041 | €10,991 | -€5,050 | -31.5% |
| Cash at bank and in hand | 54/58 | €181,415 | €192,565 | +€11,150 | +6.1% |
| Deferred charges and accrued income | 490/1 | €31,974 | €22,251 | -€9,722 | -30.4% |
| Total equity and liabilities | 10/49 | €4,655,181 | €4,135,218 | -€519,964 | -11.2% |
| Equity | 10/15 | €478,799 | €455,421 | -€23,378 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €365,251 | €357,225 | -€8,026 | -2.2% |
| Investment grants | 15 | €53,088 | €37,736 | -€15,352 | -28.9% |
| Amounts payable | 17/49 | €4,176,382 | €3,679,796 | -€496,586 | -11.9% |
| Amounts payable after more than one year | 17 | €1,680,494 | €1,021,771 | -€658,723 | -39.2% |
| Financial debts | 170/4 | €1,569,773 | €907,860 | -€661,913 | -42.2% |
| Other amounts payable | 178/9 | €110,721 | €113,912 | +€3,190 | +2.9% |
| Amounts payable within one year | 42/48 | €2,480,578 | €2,649,540 | +€168,962 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €922,376 | €661,917 | -€260,459 | -28.2% |
| Financial debts | 43 | €240,000 | €240,000 | = | 0.0% |
| Credit institutions | 430/8 | €240,000 | €240,000 | = | 0.0% |
| Trade debts | 44 | €467,957 | €935,216 | +€467,259 | +99.9% |
| Suppliers | 440/4 | €467,957 | €935,216 | +€467,259 | +99.9% |
| Taxes, remuneration and social security | 45 | €301,620 | €253,073 | -€48,547 | -16.1% |
| Taxes | 450/3 | €111,964 | €57,287 | -€54,677 | -48.8% |
| Remuneration and social security | 454/9 | €189,656 | €195,786 | +€6,130 | +3.2% |
| Other amounts payable | 47/48 | €548,625 | €559,334 | +€10,709 | +2.0% |
| Accrued charges and deferred income | 492/3 | €15,311 | €8,486 | -€6,825 | -44.6% |
| Remuneration, social security and pensions | 62 | €2,306,554 | €2,546,732 | +€240,178 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892,051 | €796,942 | -€95,109 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,406 | €0 | +€7,406 | |
| Other operating charges | 640/8 | €43,988 | €44,736 | +€749 | +1.7% |
| Gross operating margin | 9900 | €2,961,840 | €3,471,604 | +€509,764 | +17.2% |
| Operating profit (loss) | 9901 | -€273,347 | €83,194 | +€356,540 | |
| Financial income | 75/76B | €30,329 | €22,089 | -€8,240 | -27.2% |
| Recurring financial income | 75 | €30,329 | €22,089 | -€8,240 | -27.2% |
| Financial charges | 65/66B | €179,273 | €111,620 | -€67,653 | -37.7% |
| Recurring financial charges | 65 | €179,273 | €111,620 | -€67,653 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€422,290 | -€6,337 | +€415,953 | +98.5% |
| Income taxes | 67/77 | €1,808 | €1,690 | -€118 | -6.5% |
| Profit (loss) for the period | 9904 | -€424,098 | -€8,026 | +€416,072 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€424,098 | -€8,026 | +€416,072 | +98.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.