CONSTRUCTIONS D'ART: what changed
Two fiscal 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.
CONSTRUCTIONS D'ART
Largest movements
- Cash -€913
down €913 (-2.1%), from €42,556 to €41,643
mainly Net result for the year (-€1,345) and Receivables within one year (-€172)
- Profit (loss) carried forward -€1,345
down €1,345 (-3.5%), from €38,686 to €37,341
- Trade debts +€604
up €604 (+461.1%), from €131 to €735
- Financial charges +€93
up €93 (+290.6%), from €32 to €125
- Other operating charges +€13
up €13 (+3.4%), from €387 to €400
- Gross operating margin -€9
down €9 (-1.1%), from -€811 to -€820
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 | €59,277 | €58,536 | -€741 | -1.3% |
| Current assets | 29/58 | €59,277 | €58,536 | -€741 | -1.3% |
| Amounts receivable within one year | 40/41 | €16,721 | €16,893 | +€172 | +1.0% |
| Trade receivables | 40 | €15,257 | €15,257 | = | 0.0% |
| Other amounts receivable | 41 | €1,464 | €1,636 | +€172 | +11.7% |
| Cash at bank and in hand | 54/58 | €42,556 | €41,643 | -€913 | -2.1% |
| Total equity and liabilities | 10/49 | €59,277 | €58,536 | -€741 | -1.3% |
| Equity | 10/15 | €59,146 | €57,801 | -€1,345 | -2.3% |
| 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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,686 | €37,341 | -€1,345 | -3.5% |
| Amounts payable | 17/49 | €131 | €735 | +€604 | +461.1% |
| Amounts payable within one year | 42/48 | €131 | €735 | +€604 | +461.1% |
| Trade debts | 44 | €131 | €735 | +€604 | +461.1% |
| Suppliers | 440/4 | €131 | €735 | +€604 | +461.1% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Non-recurring operating charges | 66A | €1,174 | - | -€1,174 | |
| Gross operating margin | 9900 | -€811 | -€820 | -€9 | -1.1% |
| Operating profit (loss) | 9901 | -€2,372 | -€1,220 | +€1,152 | +48.6% |
| Financial charges | 65/66B | €32 | €125 | +€93 | +290.6% |
| Recurring financial charges | 65 | €32 | €125 | +€93 | +290.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,404 | -€1,345 | +€1,059 | +44.1% |
| Profit (loss) for the period | 9904 | -€2,404 | -€1,345 | +€1,059 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,404 | -€1,345 | +€1,059 | +44.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.