CONSTRUCTRA: 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.
CONSTRUCTRA
Largest movements
- Receivables within one year +€21,861
up €21,861 (+161.1%), from €13,568 to €35,429
of which Other amounts receivable: +€27,190
- Deferred charges and accrued income -€6,422
no longer reported in 2025 (was €6,422)
- Cash -€4,149
down €4,149 (-28.7%), from €14,465 to €10,316
mainly Receivables within one year (-€21,861) and Other debts (-€6,233)
- Tangible fixed assets +€563
up €563 (+11.2%), from €5,019 to €5,582
of which Plant, machinery and equipment: +€587
- Reserves +€7,524
up €7,524 (+83.0%), from €9,066 to €16,590
- Trade debts +€7,518
new in 2025: €7,518
- Other debts -€6,233
down €6,233 (-38.5%), from €16,185 to €9,952
- Tax, wage and social debts +€5,943
new in 2025: €5,943
of which Taxes: +€5,417
- Current portion of long-term debt -€2,958
no longer reported in 2025 (was €2,958)
- Gross operating margin +€24,154
up €24,154 (+387.2%), from €6,238 to €30,392
- Other operating charges +€4,584
up €4,584 (+58.9%), from €7,784 to €12,368
- Taxes +€3,701
new in 2025: €3,701
- Staff costs +€2,942
up €2,942 (+2286.9%), from €129 to €3,070
- Depreciation +€472
up €472 (+18.2%), from €2,598 to €3,070
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 | €39,534 | €51,328 | +€11,793 | +29.8% |
| Fixed assets | 21/28 | €5,079 | €5,582 | +€503 | +9.9% |
| Tangible fixed assets | 22/27 | €5,019 | €5,582 | +€563 | +11.2% |
| Plant, machinery and equipment | 23 | €4,407 | €4,995 | +€587 | +13.3% |
| Furniture and vehicles | 24 | €612 | €588 | -€24 | -4.0% |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Current assets | 29/58 | €34,455 | €45,745 | +€11,290 | +32.8% |
| Amounts receivable within one year | 40/41 | €13,568 | €35,429 | +€21,861 | +161.1% |
| Trade receivables | 40 | €8,375 | €3,046 | -€5,328 | -63.6% |
| Other amounts receivable | 41 | €5,193 | €32,383 | +€27,190 | +523.6% |
| Cash at bank and in hand | 54/58 | €14,465 | €10,316 | -€4,149 | -28.7% |
| Deferred charges and accrued income | 490/1 | €6,422 | - | -€6,422 | |
| Total equity and liabilities | 10/49 | €39,534 | €51,328 | +€11,793 | +29.8% |
| Equity | 10/15 | €20,391 | €27,915 | +€7,524 | +36.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €9,066 | €16,590 | +€7,524 | +83.0% |
| Distributable reserves | 133 | €9,066 | €16,590 | +€7,524 | +83.0% |
| Profit (loss) carried forward | 14 | €1,325 | €1,325 | = | 0.0% |
| Amounts payable | 17/49 | €19,144 | €23,413 | +€4,269 | +22.3% |
| Amounts payable within one year | 42/48 | €19,144 | €23,413 | +€4,269 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €2,958 | - | -€2,958 | |
| Trade debts | 44 | - | €7,518 | +€7,518 | |
| Suppliers | 440/4 | - | €7,518 | +€7,518 | |
| Taxes, remuneration and social security | 45 | - | €5,943 | +€5,943 | |
| Taxes | 450/3 | - | €5,417 | +€5,417 | |
| Remuneration and social security | 454/9 | - | €526 | +€526 | |
| Other amounts payable | 47/48 | €16,185 | €9,952 | -€6,233 | -38.5% |
| Remuneration, social security and pensions | 62 | €129 | €3,070 | +€2,942 | +2286.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,598 | €3,070 | +€472 | +18.2% |
| Other operating charges | 640/8 | €7,784 | €12,368 | +€4,584 | +58.9% |
| Gross operating margin | 9900 | €6,238 | €30,392 | +€24,154 | +387.2% |
| Operating profit (loss) | 9901 | -€4,273 | €11,884 | +€16,157 | |
| Financial income | 75/76B | €22 | €371 | +€349 | +1590.7% |
| Recurring financial income | 75 | €22 | €371 | +€349 | +1590.7% |
| Financial charges | 65/66B | €749 | €1,030 | +€281 | +37.5% |
| Recurring financial charges | 65 | €749 | €1,030 | +€281 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,000 | €11,225 | +€16,225 | |
| Income taxes | 67/77 | - | €3,701 | +€3,701 | |
| Profit (loss) for the period | 9904 | -€5,000 | €7,524 | +€12,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,000 | €7,524 | +€12,524 |
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.