CONSTRUCTION WERY: 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 WERY
Largest movements
- Tangible fixed assets +€26,892
up €26,892 (+49.4%), from €54,491 to €81,382
of which Furniture and vehicles: +€29,479
- Receivables within one year +€23,835
up €23,835 (+60.2%), from €39,624 to €63,459
of which Trade receivables: +€16,676
- Cash -€4,200
down €4,200 (-99.8%), from €4,207 to €7
mainly Investment in fixed assets (net) (-€37,701) and Receivables within one year (-€23,835)
- Financial fixed assets +€2,400
up €2,400 (+6,857%), from €35 to €2,435
- Trade debts +€33,037
up €33,037 (+391%), from €8,448 to €41,485
- Debts after one year +€9,790
up €9,790 (+16.7%), from €58,548 to €68,338
- Current portion of long-term debt +€6,053
up €6,053 (+63.0%), from €9,605 to €15,657
- Short-term financial debts +€3,685
new in 2025: €3,685
- Profit (loss) carried forward -€3,054
down €3,054 (-14.6%), from -€20,856 to -€23,909
- Gross operating margin +€7,592
up €7,592 (+195%), from €3,891 to €11,484
- Depreciation +€5,161
up €5,161 (+159%), from €3,248 to €8,410
- Staff costs -€2,983
down €2,983 (-91.5%), from €3,261 to €278
- Financial charges -€621
down €621 (-11.9%), from €5,218 to €4,597
- Taxes -€128
no longer reported in 2025 (was €128)
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 | €98,588 | €148,360 | +€49,772 | +50.5% |
| Fixed assets | 21/28 | €54,526 | €83,817 | +€29,292 | +53.7% |
| Tangible fixed assets | 22/27 | €54,491 | €81,382 | +€26,892 | +49.4% |
| Land and buildings | 22 | €51,269 | €50,397 | -€871 | -1.7% |
| Plant, machinery and equipment | 23 | €3,222 | €1,506 | -€1,716 | -53.3% |
| Furniture and vehicles | 24 | €0 | €29,479 | +€29,479 | |
| Financial fixed assets | 28 | €35 | €2,435 | +€2,400 | +6,857% |
| Current assets | 29/58 | €44,062 | €64,543 | +€20,481 | +46.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €39,624 | €63,459 | +€23,835 | +60.2% |
| Trade receivables | 40 | €25,566 | €42,243 | +€16,676 | +65.2% |
| Other amounts receivable | 41 | €14,058 | €21,216 | +€7,158 | +50.9% |
| Cash at bank and in hand | 54/58 | €4,207 | €7 | -€4,200 | -99.8% |
| Deferred charges and accrued income | 490/1 | €231 | €1,077 | +€846 | +366% |
| Total equity and liabilities | 10/49 | €98,588 | €148,360 | +€49,772 | +50.5% |
| Equity | 10/15 | €18,422 | €15,368 | -€3,054 | -16.6% |
| Contributions | 10/11 | €8,234 | €8,234 | = | 0.0% |
| Reserves | 13 | €31,043 | €31,043 | = | 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% |
| Distributable reserves | 133 | €29,183 | €29,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,856 | -€23,909 | -€3,054 | -14.6% |
| Amounts payable | 17/49 | €80,166 | €132,992 | +€52,826 | +65.9% |
| Amounts payable after more than one year | 17 | €58,548 | €68,338 | +€9,790 | +16.7% |
| Financial debts | 170/4 | €58,548 | €68,338 | +€9,790 | +16.7% |
| Amounts payable within one year | 42/48 | €21,618 | €64,096 | +€42,478 | +196% |
| Current portion of amounts payable after more than one year | 42 | €9,605 | €15,657 | +€6,053 | +63.0% |
| Financial debts | 43 | - | €3,685 | +€3,685 | |
| Credit institutions | 430/8 | - | €3,685 | +€3,685 | |
| Trade debts | 44 | €8,448 | €41,485 | +€33,037 | +391% |
| Suppliers | 440/4 | €8,448 | €41,485 | +€33,037 | +391% |
| Taxes, remuneration and social security | 45 | €1,013 | €716 | -€297 | -29.3% |
| Taxes | 450/3 | €1,013 | €716 | -€297 | -29.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,553 | €2,553 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €558 | +€558 | |
| Non-recurring operating income | 76A | €2,250 | - | -€2,250 | |
| Remuneration, social security and pensions | 62 | €3,261 | €278 | -€2,983 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,248 | €8,410 | +€5,161 | +159% |
| Other operating charges | 640/8 | €1,384 | €1,376 | -€7 | -0.5% |
| Non-recurring operating charges | 66A | €5,912 | - | -€5,912 | |
| Gross operating margin | 9900 | €3,891 | €11,484 | +€7,592 | +195% |
| Operating profit (loss) | 9901 | -€9,914 | €1,420 | +€11,333 | |
| Financial income | 75/76B | €0 | €123 | +€123 | +410,567% |
| Recurring financial income | 75 | €0 | €123 | +€123 | +410,567% |
| Financial charges | 65/66B | €5,218 | €4,597 | -€621 | -11.9% |
| Recurring financial charges | 65 | €5,218 | €4,597 | -€621 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,132 | -€3,054 | +€12,078 | +79.8% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€15,260 | -€3,054 | +€12,206 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,260 | -€3,054 | +€12,206 | +80.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.