CONSTRUX: 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.
CONSTRUX
Largest movements
- Cash +€18,047
up €18,047 (+147%), from €12,318 to €30,364
mainly Net result for the year (+€23,649) and Tax, wage and social debts (+€8,160)
- Receivables within one year +€9,493
up €9,493 (+84.6%), from €11,221 to €20,714
of which Other amounts receivable: +€9,172
- Tangible fixed assets +€5,558
new in 2025: €5,558
- Reserves +€23,649
new in 2025: €23,649
- Tax, wage and social debts +€8,160
up €8,160 (+224%), from €3,644 to €11,804
of which Taxes: +€6,155
- Trade debts +€1,496
up €1,496 (+26.9%), from €5,563 to €7,059
- Gross operating margin +€15,331
up €15,331 (+83.3%), from €18,408 to €33,738
- Taxes +€5,555
up €5,555 (+152%), from €3,644 to €9,200
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 | €23,538 | €56,843 | +€33,304 | +141% |
| Fixed assets | 21/28 | - | €5,558 | +€5,558 | |
| Tangible fixed assets | 22/27 | - | €5,558 | +€5,558 | |
| Plant, machinery and equipment | 23 | - | €5,558 | +€5,558 | |
| Current assets | 29/58 | €23,538 | €51,285 | +€27,747 | +118% |
| Amounts receivable within one year | 40/41 | €11,221 | €20,714 | +€9,493 | +84.6% |
| Trade receivables | 40 | €5,697 | €6,019 | +€321 | +5.6% |
| Other amounts receivable | 41 | €5,523 | €14,695 | +€9,172 | +166% |
| Cash at bank and in hand | 54/58 | €12,318 | €30,364 | +€18,047 | +147% |
| Deferred charges and accrued income | 490/1 | - | €207 | +€207 | |
| Total equity and liabilities | 10/49 | €23,538 | €56,843 | +€33,304 | +141% |
| Equity | 10/15 | €14,331 | €37,980 | +€23,649 | +165% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €23,649 | +€23,649 | |
| Distributable reserves | 133 | - | €23,649 | +€23,649 | |
| Profit (loss) carried forward | 14 | €14,231 | €14,231 | = | 0.0% |
| Amounts payable | 17/49 | €9,207 | €18,863 | +€9,656 | +105% |
| Amounts payable within one year | 42/48 | €9,207 | €18,863 | +€9,656 | +105% |
| Trade debts | 44 | €5,563 | €7,059 | +€1,496 | +26.9% |
| Suppliers | 440/4 | €5,563 | €7,059 | +€1,496 | +26.9% |
| Taxes, remuneration and social security | 45 | €3,644 | €11,804 | +€8,160 | +224% |
| Taxes | 450/3 | €3,644 | €9,800 | +€6,155 | +169% |
| Remuneration and social security | 454/9 | - | €2,004 | +€2,004 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €82 | +€82 | |
| Other operating charges | 640/8 | €506 | €749 | +€243 | +48.0% |
| Gross operating margin | 9900 | €18,408 | €33,738 | +€15,331 | +83.3% |
| Operating profit (loss) | 9901 | €17,902 | €32,907 | +€15,006 | +83.8% |
| Financial charges | 65/66B | €26 | €59 | +€33 | +128% |
| Recurring financial charges | 65 | €26 | €59 | +€33 | +128% |
| Profit (loss) for the period before taxes | 9903 | €17,876 | €32,848 | +€14,972 | +83.8% |
| Income taxes | 67/77 | €3,644 | €9,200 | +€5,555 | +152% |
| Profit (loss) for the period | 9904 | €14,231 | €23,649 | +€9,417 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,231 | €23,649 | +€9,417 | +66.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.