COSTENCU Engineering: 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.
COSTENCU Engineering
Largest movements
- Receivables within one year +€62,988
up €62,988 (+1,148%), from €5,487 to €68,474
of which Trade receivables: +€56,630
- Cash +€27,155
new in 2025: €27,155
mainly Net result for the year (+€58,908) and Advances received (+€39,583)
- Tangible fixed assets +€3,521
up €3,521, from €0 to €3,521
of which Plant, machinery and equipment: +€3,521
- Reserves +€42,207
new in 2025: €42,207
- Advances received +€39,583
new in 2025: €39,583
- Profit (loss) carried forward +€16,701
up €16,701, from -€16,701 to €0
- Other debts -€12,704
down €12,704 (-100%), from €12,704 to €0
- Tax, wage and social debts +€5,460
up €5,460 (+2,533%), from €216 to €5,676
- Gross operating margin +€80,114
up €80,114, from -€4,339 to €75,775
- Taxes +€12,267
new in 2025: €12,267
- Financial charges +€2,422
up €2,422 (+427%), from €567 to €2,989
- Other operating charges +€1,461
up €1,461, from €0 to €1,461
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 | €5,487 | €99,243 | +€93,756 | +1,709% |
| Fixed assets | 21/28 | €0 | €3,521 | +€3,521 | |
| Tangible fixed assets | 22/27 | €0 | €3,521 | +€3,521 | |
| Plant, machinery and equipment | 23 | - | €3,521 | +€3,521 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €5,487 | €95,722 | +€90,235 | +1,645% |
| Amounts receivable within one year | 40/41 | €5,487 | €68,474 | +€62,988 | +1,148% |
| Trade receivables | 40 | €5,481 | €62,111 | +€56,630 | +1,033% |
| Other amounts receivable | 41 | €6 | €6,364 | +€6,358 | +110,573% |
| Cash at bank and in hand | 54/58 | - | €27,155 | +€27,155 | |
| Deferred charges and accrued income | 490/1 | - | €92 | +€92 | |
| Total equity and liabilities | 10/49 | €5,487 | €99,243 | +€93,756 | +1,709% |
| Equity | 10/15 | -€11,701 | €47,207 | +€58,908 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €42,207 | +€42,207 | |
| Distributable reserves | 133 | - | €42,207 | +€42,207 | |
| Profit (loss) carried forward | 14 | -€16,701 | €0 | +€16,701 | |
| Amounts payable | 17/49 | €17,187 | €52,036 | +€34,849 | +203% |
| Amounts payable within one year | 42/48 | €17,187 | €52,036 | +€34,849 | +203% |
| Financial debts | 43 | €141 | €0 | -€141 | -100% |
| Credit institutions | 430/8 | €141 | €0 | -€141 | -100% |
| Trade debts | 44 | €4,127 | €6,777 | +€2,650 | +64.2% |
| Suppliers | 440/4 | €4,127 | €6,777 | +€2,650 | +64.2% |
| Advances received on contracts in progress | 46 | - | €39,583 | +€39,583 | |
| Taxes, remuneration and social security | 45 | €216 | €5,676 | +€5,460 | +2,533% |
| Taxes | 450/3 | €216 | €5,676 | +€5,460 | +2,533% |
| Other amounts payable | 47/48 | €12,704 | €0 | -€12,704 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €151 | +€151 | |
| Other operating charges | 640/8 | €0 | €1,461 | +€1,461 | |
| Gross operating margin | 9900 | -€4,339 | €75,775 | +€80,114 | |
| Operating profit (loss) | 9901 | -€4,339 | €74,163 | +€78,502 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €567 | €2,989 | +€2,422 | +427% |
| Recurring financial charges | 65 | €567 | €2,989 | +€2,422 | +427% |
| Profit (loss) for the period before taxes | 9903 | -€4,906 | €71,174 | +€76,081 | |
| Income taxes | 67/77 | - | €12,267 | +€12,267 | |
| Profit (loss) for the period | 9904 | -€4,906 | €58,908 | +€63,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,906 | €58,908 | +€63,814 |
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 18 October 2026 via checked.be.