COSTA LUIS CONSTRUCTIONS: 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.
COSTA LUIS CONSTRUCTIONS
Largest movements
- Tangible fixed assets +€33,229
up €33,229 (+3.4%), from €991,693 to €1.0m
of which Land and buildings: +€44,155
- Cash +€27,709
up €27,709 (+133%), from €20,911 to €48,620
mainly Depreciation (+€84,291) and Trade debts (+€64,404)
- Receivables within one year +€13,789
up €13,789 (+9.3%), from €148,806 to €162,595
of which Trade receivables: +€11,985
- Trade debts +€64,404
up €64,404 (+31.2%), from €206,265 to €270,669
- Reserves +€14,945
up €14,945 (+31.2%), from €47,918 to €62,863
- Turnover +€883,188
new in 2025: €883,188
- Purchases and services +€628,140
new in 2025: €628,140
- Gross operating margin +€51,315
up €51,315 (+12.4%), from €415,281 to €466,597
- Depreciation +€20,816
up €20,816 (+32.8%), from €63,475 to €84,291
- Staff costs +€20,391
up €20,391 (+6.8%), from €298,484 to €318,875
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 | €1,166,409 | €1,244,763 | +€78,354 | +6.7% |
| Fixed assets | 21/28 | €991,693 | €1,024,921 | +€33,229 | +3.4% |
| Tangible fixed assets | 22/27 | €991,693 | €1,024,921 | +€33,229 | +3.4% |
| Land and buildings | 22 | €902,992 | €947,147 | +€44,155 | +4.9% |
| Plant, machinery and equipment | 23 | €83,648 | €74,557 | -€9,091 | -10.9% |
| Furniture and vehicles | 24 | €5,053 | €3,217 | -€1,835 | -36.3% |
| Current assets | 29/58 | €174,716 | €219,842 | +€45,125 | +25.8% |
| Stocks and contracts in progress | 3 | €5,000 | €8,627 | +€3,627 | +72.5% |
| Stocks | 30/36 | €5,000 | €8,627 | +€3,627 | +72.5% |
| Amounts receivable within one year | 40/41 | €148,806 | €162,595 | +€13,789 | +9.3% |
| Trade receivables | 40 | €148,806 | €160,791 | +€11,985 | +8.1% |
| Other amounts receivable | 41 | - | €1,804 | +€1,804 | |
| Cash at bank and in hand | 54/58 | €20,911 | €48,620 | +€27,709 | +133% |
| Total equity and liabilities | 10/49 | €1,166,409 | €1,244,763 | +€78,354 | +6.7% |
| Equity | 10/15 | €166,587 | €181,531 | +€14,945 | +9.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €47,918 | €62,863 | +€14,945 | +31.2% |
| Distributable reserves | 133 | €47,918 | €62,863 | +€14,945 | +31.2% |
| Profit (loss) carried forward | 14 | €10,608 | €10,608 | = | 0.0% |
| Amounts payable | 17/49 | €999,823 | €1,063,232 | +€63,409 | +6.3% |
| Amounts payable after more than one year | 17 | €714,269 | €716,811 | +€2,542 | +0.4% |
| Financial debts | 170/4 | €714,269 | €716,811 | +€2,542 | +0.4% |
| Amounts payable within one year | 42/48 | €284,149 | €346,420 | +€62,272 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €43,913 | €48,049 | +€4,136 | +9.4% |
| Trade debts | 44 | €206,265 | €270,669 | +€64,404 | +31.2% |
| Suppliers | 440/4 | €206,265 | €270,669 | +€64,404 | +31.2% |
| Advances received on contracts in progress | 46 | €12,100 | - | -€12,100 | |
| Taxes, remuneration and social security | 45 | €21,871 | €26,586 | +€4,715 | +21.6% |
| Taxes | 450/3 | €2,636 | €19,389 | +€16,753 | +636% |
| Remuneration and social security | 454/9 | €19,235 | €7,197 | -€12,038 | -62.6% |
| Other amounts payable | 47/48 | - | €1,117 | +€1,117 | |
| Accrued charges and deferred income | 492/3 | €1,405 | - | -€1,405 | |
| Turnover | 70 | - | €883,188 | +€883,188 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €628,140 | +€628,140 | |
| Remuneration, social security and pensions | 62 | €298,484 | €318,875 | +€20,391 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,475 | €84,291 | +€20,816 | +32.8% |
| Other operating charges | 640/8 | €8,322 | €8,910 | +€588 | +7.1% |
| Non-recurring operating charges | 66A | €1,156 | - | -€1,156 | |
| Gross operating margin | 9900 | €415,281 | €466,597 | +€51,315 | +12.4% |
| Operating profit (loss) | 9901 | €43,844 | €54,521 | +€10,677 | +24.4% |
| Financial income | 75/76B | €5,996 | €1 | -€5,995 | -100.0% |
| Recurring financial income | 75 | €5,996 | €1 | -€5,995 | -100.0% |
| Financial charges | 65/66B | €28,894 | €33,266 | +€4,372 | +15.1% |
| Recurring financial charges | 65 | €28,894 | €33,266 | +€4,372 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €20,947 | €21,256 | +€309 | +1.5% |
| Income taxes | 67/77 | €8,390 | €6,311 | -€2,079 | -24.8% |
| Profit (loss) for the period | 9904 | €12,557 | €14,945 | +€2,388 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,557 | €14,945 | +€2,388 | +19.0% |
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 16 October 2026 via checked.be.