Construmatt: 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.
Construmatt
Largest movements
- Cash +€52,740
up €52,740 (+77.2%), from €68,353 to €121,093
mainly Net result for the year (+€50,354) and Tax, wage and social debts (+€15,821)
- Tangible fixed assets +€9,919
new in 2025: €9,919
of which Other tangible fixed assets: +€4,978
- Receivables within one year +€3,236
up €3,236 (+29.5%), from €10,981 to €14,217
of which Trade receivables: +€1,876
- Reserves +€50,354
up €50,354 (+109.3%), from €46,067 to €96,421
- Tax, wage and social debts +€15,821
up €15,821 (+77.8%), from €20,331 to €36,152
of which Taxes: +€13,736
- Gross operating margin +€15,520
up €15,520 (+31.3%), from €49,564 to €65,084
- Taxes +€2,750
up €2,750 (+27.0%), from €10,193 to €12,944
- Depreciation +€1,600
new in 2025: €1,600
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 | €79,715 | €146,113 | +€66,398 | +83.3% |
| Fixed assets | 21/28 | - | €9,919 | +€9,919 | |
| Tangible fixed assets | 22/27 | - | €9,919 | +€9,919 | |
| Furniture and vehicles | 24 | - | €4,941 | +€4,941 | |
| Other tangible fixed assets | 26 | - | €4,978 | +€4,978 | |
| Current assets | 29/58 | €79,715 | €136,194 | +€56,479 | +70.9% |
| Amounts receivable within one year | 40/41 | €10,981 | €14,217 | +€3,236 | +29.5% |
| Trade receivables | 40 | €10,981 | €12,856 | +€1,876 | +17.1% |
| Other amounts receivable | 41 | - | €1,361 | +€1,361 | |
| Cash at bank and in hand | 54/58 | €68,353 | €121,093 | +€52,740 | +77.2% |
| Deferred charges and accrued income | 490/1 | €382 | €884 | +€502 | +131.5% |
| Total equity and liabilities | 10/49 | €79,715 | €146,113 | +€66,398 | +83.3% |
| Equity | 10/15 | €48,067 | €98,421 | +€50,354 | +104.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,067 | €96,421 | +€50,354 | +109.3% |
| Distributable reserves | 133 | €46,067 | €96,421 | +€50,354 | +109.3% |
| Amounts payable | 17/49 | €31,649 | €47,692 | +€16,043 | +50.7% |
| Amounts payable within one year | 42/48 | €31,649 | €47,692 | +€16,043 | +50.7% |
| Trade debts | 44 | €3,268 | €3,490 | +€222 | +6.8% |
| Suppliers | 440/4 | €3,268 | €3,490 | +€222 | +6.8% |
| Taxes, remuneration and social security | 45 | €20,331 | €36,152 | +€15,821 | +77.8% |
| Taxes | 450/3 | €20,331 | €34,067 | +€13,736 | +67.6% |
| Remuneration and social security | 454/9 | - | €2,085 | +€2,085 | |
| Other amounts payable | 47/48 | €8,050 | €8,050 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,600 | +€1,600 | |
| Other operating charges | 640/8 | €193 | €120 | -€73 | -37.8% |
| Gross operating margin | 9900 | €49,564 | €65,084 | +€15,520 | +31.3% |
| Operating profit (loss) | 9901 | €49,371 | €63,364 | +€13,993 | +28.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €67 | €66 | -€1 | -1.8% |
| Recurring financial charges | 65 | €67 | €66 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €49,303 | €63,298 | +€13,994 | +28.4% |
| Income taxes | 67/77 | €10,193 | €12,944 | +€2,750 | +27.0% |
| Profit (loss) for the period | 9904 | €39,110 | €50,354 | +€11,244 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,110 | €50,354 | +€11,244 | +28.8% |
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 7 October 2026 via checked.be.