CONSTRUSOFT: what changed
Two financial 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.
CONSTRUSOFT
Largest movements
- Cash +€43,463
up €43,463 (+187%), from €23,268 to €66,731
mainly Net result for the year (+€34,495) and Tax, wage and social debts (+€9,554)
- Tangible fixed assets -€8,349
down €8,349 (-21.5%), from €38,808 to €30,459
of which Furniture and vehicles: -€8,113
- Receivables within one year +€6,776
up €6,776 (+22.6%), from €30,012 to €36,788
of which Other amounts receivable: +€18,000
- Reserves +€34,495
up €34,495 (+305%), from €11,305 to €45,800
- Tax, wage and social debts +€9,554
up €9,554 (+61.9%), from €15,444 to €24,998
of which Taxes: +€11,054
- Gross operating margin +€21,214
up €21,214 (+49.4%), from €42,956 to €64,171
- Taxes +€9,063
up €9,063 (+80.7%), from €11,231 to €20,295
- Depreciation +€5,255
up €5,255 (+170%), from €3,094 to €8,349
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.
Derived cash bridge
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 | €92,128 | €134,814 | +€42,685 | +46.3% |
| Fixed assets | 21/28 | €38,808 | €30,459 | -€8,349 | -21.5% |
| Tangible fixed assets | 22/27 | €38,808 | €30,459 | -€8,349 | -21.5% |
| Furniture and vehicles | 24 | €38,572 | €30,459 | -€8,113 | -21.0% |
| Other tangible fixed assets | 26 | €235 | - | -€235 | |
| Current assets | 29/58 | €53,321 | €104,355 | +€51,034 | +95.7% |
| Amounts receivable within one year | 40/41 | €30,012 | €36,788 | +€6,776 | +22.6% |
| Trade receivables | 40 | €30,012 | €18,788 | -€11,224 | -37.4% |
| Other amounts receivable | 41 | - | €18,000 | +€18,000 | |
| Cash at bank and in hand | 54/58 | €23,268 | €66,731 | +€43,463 | +187% |
| Deferred charges and accrued income | 490/1 | €41 | €836 | +€795 | +1,964% |
| Total equity and liabilities | 10/49 | €92,128 | €134,814 | +€42,685 | +46.3% |
| Equity | 10/15 | €17,505 | €52,000 | +€34,495 | +197% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,305 | €45,800 | +€34,495 | +305% |
| Distributable reserves | 133 | €11,305 | €45,800 | +€34,495 | +305% |
| Amounts payable | 17/49 | €74,623 | €82,814 | +€8,191 | +11.0% |
| Amounts payable within one year | 42/48 | €74,623 | €82,814 | +€8,191 | +11.0% |
| Trade debts | 44 | €1,674 | €487 | -€1,187 | -70.9% |
| Suppliers | 440/4 | €1,674 | €487 | -€1,187 | -70.9% |
| Taxes, remuneration and social security | 45 | €15,444 | €24,998 | +€9,554 | +61.9% |
| Taxes | 450/3 | €13,944 | €24,998 | +€11,054 | +79.3% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €57,505 | €57,329 | -€175 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,094 | €8,349 | +€5,255 | +170% |
| Other operating charges | 640/8 | €384 | €589 | +€205 | +53.3% |
| Gross operating margin | 9900 | €42,956 | €64,171 | +€21,214 | +49.4% |
| Operating profit (loss) | 9901 | €39,478 | €55,232 | +€15,755 | +39.9% |
| Financial income | 75/76B | €0 | €32 | +€31 | +15,695% |
| Recurring financial income | 75 | €0 | €32 | +€31 | +15,695% |
| Financial charges | 65/66B | €555 | €475 | -€80 | -14.4% |
| Recurring financial charges | 65 | €555 | €475 | -€80 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €38,923 | €54,789 | +€15,866 | +40.8% |
| Income taxes | 67/77 | €11,231 | €20,295 | +€9,063 | +80.7% |
| Profit (loss) for the period | 9904 | €27,692 | €34,495 | +€6,803 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,692 | €34,495 | +€6,803 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.