CONSTRUCTUS: 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.
CONSTRUCTUS
Largest movements
- Receivables within one year -€8,043
down €8,043 (-35.9%), from €22,435 to €14,391
of which Trade receivables: -€7,607
- Cash -€7,990
down €7,990 (-34.3%), from €23,273 to €15,283
mainly Trade debts (-€29,776) and Contributions, distributions and other (-€1,539)
- Trade debts -€29,776
down €29,776 (-91.0%), from €32,714 to €2,938
- Other debts +€8,724
new in 2025: €8,724
- Tax, wage and social debts +€3,793
up €3,793 (+255.4%), from €1,485 to €5,278
- Profit (loss) carried forward +€2,764
up €2,764 (+86.1%), from €3,209 to €5,973
- Contributions -€1,539
down €1,539 (-18.5%), from €8,300 to €6,761
- Turnover -€11,680
down €11,680 (-11.1%), from €104,935 to €93,254
- Purchases and services -€11,217
down €11,217 (-11.2%), from €100,260 to €89,042
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 | €45,708 | €29,674 | -€16,034 | -35.1% |
| Current assets | 29/58 | €45,708 | €29,674 | -€16,034 | -35.1% |
| Amounts receivable within one year | 40/41 | €22,435 | €14,391 | -€8,043 | -35.9% |
| Trade receivables | 40 | €21,998 | €14,391 | -€7,607 | -34.6% |
| Other amounts receivable | 41 | €436 | - | -€436 | |
| Cash at bank and in hand | 54/58 | €23,273 | €15,283 | -€7,990 | -34.3% |
| Total equity and liabilities | 10/49 | €45,708 | €29,674 | -€16,034 | -35.1% |
| Equity | 10/15 | €11,509 | €12,733 | +€1,225 | +10.6% |
| Contributions | 10/11 | €8,300 | €6,761 | -€1,539 | -18.5% |
| Profit (loss) carried forward | 14 | €3,209 | €5,973 | +€2,764 | +86.1% |
| Amounts payable | 17/49 | €34,199 | €16,941 | -€17,259 | -50.5% |
| Amounts payable within one year | 42/48 | €34,199 | €16,941 | -€17,259 | -50.5% |
| Trade debts | 44 | €32,714 | €2,938 | -€29,776 | -91.0% |
| Suppliers | 440/4 | €32,714 | €2,938 | -€29,776 | -91.0% |
| Taxes, remuneration and social security | 45 | €1,485 | €5,278 | +€3,793 | +255.4% |
| Taxes | 450/3 | €1,485 | €5,278 | +€3,793 | +255.4% |
| Other amounts payable | 47/48 | - | €8,724 | +€8,724 | |
| Turnover | 70 | €104,935 | €93,254 | -€11,680 | -11.1% |
| Non-recurring operating income | 76A | €47 | - | -€47 | |
| Goods, raw materials, services and sundry goods | 60/61 | €100,260 | €89,042 | -€11,217 | -11.2% |
| Other operating charges | 640/8 | €489 | €238 | -€251 | -51.3% |
| Gross operating margin | 9900 | €4,722 | €4,212 | -€511 | -10.8% |
| Operating profit (loss) | 9901 | €4,234 | €3,974 | -€260 | -6.1% |
| Financial income | 75/76B | - | €198 | +€198 | |
| Recurring financial income | 75 | - | €198 | +€198 | |
| Financial charges | 65/66B | €277 | €165 | -€112 | -40.5% |
| Recurring financial charges | 65 | €277 | €165 | -€112 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €3,957 | €4,007 | +€50 | +1.3% |
| Income taxes | 67/77 | €1,310 | €1,243 | -€67 | -5.1% |
| Profit (loss) for the period | 9904 | €2,647 | €2,764 | +€117 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,647 | €2,764 | +€117 | +4.4% |
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 5 October 2026 via checked.be.