COSTI CONSTRUCT: 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.
COSTI CONSTRUCT
Largest movements
- Receivables within one year +€47,107
up €47,107 (+42.7%), from €110,363 to €157,470
- Accrued charges and deferred income +€28,337
up €28,337 (+126.4%), from €22,418 to €50,755
- Reserves +€11,200
up €11,200 (+106.0%), from €10,563 to €21,764
- Trade debts +€4,166
up €4,166 (+657.3%), from €634 to €4,800
- Tax, wage and social debts +€1,826
up €1,826 (+45.7%), from €3,998 to €5,824
- Financial income +€5,087
new in 2025: €5,087
- Taxes +€1,826
up €1,826 (+45.7%), from €3,998 to €5,824
- Other operating charges -€456
down €456 (-67.9%), from €672 to €215
- Staff costs +€437
up €437 (+21.7%), from €2,016 to €2,453
- Gross operating margin +€357
up €357 (+2.2%), from €15,863 to €16,220
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 | €119,180 | €164,709 | +€45,529 | +38.2% |
| Fixed assets | 21/28 | €1,039 | €159 | -€880 | -84.7% |
| Tangible fixed assets | 22/27 | €1,039 | €159 | -€880 | -84.7% |
| Land and buildings | 22 | €1,039 | €159 | -€880 | -84.7% |
| Current assets | 29/58 | €118,141 | €164,550 | +€46,409 | +39.3% |
| Amounts receivable within one year | 40/41 | €110,363 | €157,470 | +€47,107 | +42.7% |
| Other amounts receivable | 41 | €110,363 | €157,470 | +€47,107 | +42.7% |
| Cash at bank and in hand | 54/58 | €6,716 | €6,109 | -€607 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,062 | €971 | -€91 | -8.6% |
| Total equity and liabilities | 10/49 | €119,180 | €164,709 | +€45,529 | +38.2% |
| Equity | 10/15 | €92,130 | €103,330 | +€11,200 | +12.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €10,563 | €21,764 | +€11,200 | +106.0% |
| Distributable reserves | 133 | €10,563 | €21,764 | +€11,200 | +106.0% |
| Profit (loss) carried forward | 14 | €75,361 | €75,361 | = | 0.0% |
| Amounts payable | 17/49 | €27,050 | €61,379 | +€34,329 | +126.9% |
| Amounts payable within one year | 42/48 | €4,632 | €10,625 | +€5,993 | +129.4% |
| Trade debts | 44 | €634 | €4,800 | +€4,166 | +657.3% |
| Suppliers | 440/4 | €634 | €4,800 | +€4,166 | +657.3% |
| Taxes, remuneration and social security | 45 | €3,998 | €5,824 | +€1,826 | +45.7% |
| Taxes | 450/3 | €3,998 | €5,824 | +€1,826 | +45.7% |
| Accrued charges and deferred income | 492/3 | €22,418 | €50,755 | +€28,337 | +126.4% |
| Remuneration, social security and pensions | 62 | €2,016 | €2,453 | +€437 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €880 | = | 0.0% |
| Other operating charges | 640/8 | €672 | €215 | -€456 | -67.9% |
| Gross operating margin | 9900 | €15,863 | €16,220 | +€357 | +2.2% |
| Operating profit (loss) | 9901 | €12,295 | €12,671 | +€376 | +3.1% |
| Financial income | 75/76B | - | €5,087 | +€5,087 | |
| Recurring financial income | 75 | - | €5,087 | +€5,087 | |
| Financial charges | 65/66B | €734 | €733 | -€1 | -0.1% |
| Recurring financial charges | 65 | €734 | €733 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €11,562 | €17,025 | +€5,463 | +47.3% |
| Income taxes | 67/77 | €3,998 | €5,824 | +€1,826 | +45.7% |
| Profit (loss) for the period | 9904 | €7,563 | €11,200 | +€3,637 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,563 | €11,200 | +€3,637 | +48.1% |
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 2 October 2026 via checked.be.