ConstrucToon: 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.
ConstrucToon
Largest movements
- Receivables after one year +€52,000
up €52,000 (+200.0%), from €26,000 to €78,000
- Receivables within one year -€9,680
down €9,680 (-50.0%), from €19,360 to €9,680
- Cash -€3,192
down €3,192 (-14.1%), from €22,584 to €19,392
mainly Receivables after one year (-€52,000) and Trade debts (-€399)
- Tangible fixed assets -€2,597
down €2,597 (-74.4%), from €3,489 to €892
of which Plant, machinery and equipment: -€1,396
- Reserves +€35,429
up €35,429 (+55.9%), from €63,351 to €98,780
- Tax, wage and social debts +€1,507
up €1,507 (+52.9%), from €2,849 to €4,356
- Gross operating margin +€2,159
up €2,159 (+4.4%), from €48,617 to €50,776
- Financial income +€748
up €748 (+109.5%), from €682 to €1,430
- Taxes +€664
up €664 (+5.0%), from €13,281 to €13,946
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 | €71,832 | €108,364 | +€36,531 | +50.9% |
| Fixed assets | 21/28 | €3,889 | €1,292 | -€2,597 | -66.8% |
| Tangible fixed assets | 22/27 | €3,489 | €892 | -€2,597 | -74.4% |
| Plant, machinery and equipment | 23 | €1,396 | - | -€1,396 | |
| Furniture and vehicles | 24 | €2,093 | €892 | -€1,201 | -57.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €67,944 | €107,072 | +€39,128 | +57.6% |
| Amounts receivable after more than one year | 29 | €26,000 | €78,000 | +€52,000 | +200.0% |
| Other amounts receivable | 291 | €26,000 | €78,000 | +€52,000 | +200.0% |
| Amounts receivable within one year | 40/41 | €19,360 | €9,680 | -€9,680 | -50.0% |
| Trade receivables | 40 | €19,360 | €9,680 | -€9,680 | -50.0% |
| Cash at bank and in hand | 54/58 | €22,584 | €19,392 | -€3,192 | -14.1% |
| Total equity and liabilities | 10/49 | €71,832 | €108,364 | +€36,531 | +50.9% |
| Equity | 10/15 | €66,351 | €101,780 | +€35,429 | +53.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,351 | €98,780 | +€35,429 | +55.9% |
| Distributable reserves | 133 | €63,351 | €98,780 | +€35,429 | +55.9% |
| Amounts payable | 17/49 | €5,481 | €6,584 | +€1,103 | +20.1% |
| Amounts payable within one year | 42/48 | €5,481 | €6,584 | +€1,103 | +20.1% |
| Trade debts | 44 | €2,572 | €2,173 | -€399 | -15.5% |
| Suppliers | 440/4 | €2,572 | €2,173 | -€399 | -15.5% |
| Taxes, remuneration and social security | 45 | €2,849 | €4,356 | +€1,507 | +52.9% |
| Taxes | 450/3 | €2,849 | €4,356 | +€1,507 | +52.9% |
| Other amounts payable | 47/48 | €61 | €55 | -€6 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,604 | €2,597 | -€8 | -0.3% |
| Other operating charges | 640/8 | €118 | €155 | +€37 | +31.4% |
| Gross operating margin | 9900 | €48,617 | €50,776 | +€2,159 | +4.4% |
| Operating profit (loss) | 9901 | €45,894 | €48,024 | +€2,129 | +4.6% |
| Financial income | 75/76B | €682 | €1,430 | +€748 | +109.5% |
| Recurring financial income | 75 | €682 | €1,430 | +€748 | +109.5% |
| Financial charges | 65/66B | €44 | €79 | +€36 | +82.6% |
| Recurring financial charges | 65 | €44 | €79 | +€36 | +82.6% |
| Profit (loss) for the period before taxes | 9903 | €46,533 | €49,374 | +€2,841 | +6.1% |
| Income taxes | 67/77 | €13,281 | €13,946 | +€664 | +5.0% |
| Profit (loss) for the period | 9904 | €33,252 | €35,429 | +€2,177 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,252 | €35,429 | +€2,177 | +6.5% |
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 28 September 2026 via checked.be.