F&B CONSTRUCT: 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.
F&B CONSTRUCT
Largest movements
- Receivables within one year +€3,495
up €3,495 (+5.1%), from €68,621 to €72,116
of which Trade receivables: +€3,200
- Cash +€2,792
up €2,792 (+426.3%), from €655 to €3,447
mainly Other debts (+€44,000) and Net result for the year (+€9,645)
- Deferred charges and accrued income +€827
new in 2025: €827
- Other debts +€44,000
new in 2025: €44,000
- Profit (loss) carried forward -€34,355
down €34,355 (-98.6%), from €34,856 to €501
- Tax, wage and social debts -€3,267
down €3,267 (-41.5%), from €7,868 to €4,601
- Turnover +€22,597
up €22,597 (+5.2%), from €437,640 to €460,237
- Purchases and services +€16,859
up €16,859 (+4.0%), from €423,017 to €439,876
- Gross operating margin +€5,738
up €5,738 (+39.2%), from €14,623 to €20,361
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 | €70,155 | €76,570 | +€6,415 | +9.1% |
| Fixed assets | 21/28 | €879 | €180 | -€699 | -79.5% |
| Tangible fixed assets | 22/27 | €699 | - | -€699 | |
| Plant, machinery and equipment | 23 | €699 | - | -€699 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €69,276 | €76,390 | +€7,114 | +10.3% |
| Amounts receivable within one year | 40/41 | €68,621 | €72,116 | +€3,495 | +5.1% |
| Trade receivables | 40 | €21,278 | €24,478 | +€3,200 | +15.0% |
| Other amounts receivable | 41 | €47,343 | €47,638 | +€295 | +0.6% |
| Cash at bank and in hand | 54/58 | €655 | €3,447 | +€2,792 | +426.3% |
| Deferred charges and accrued income | 490/1 | - | €827 | +€827 | |
| Total equity and liabilities | 10/49 | €70,155 | €76,570 | +€6,415 | +9.1% |
| Equity | 10/15 | €40,856 | €6,501 | -€34,355 | -84.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,856 | €501 | -€34,355 | -98.6% |
| Amounts payable | 17/49 | €29,299 | €70,069 | +€40,770 | +139.2% |
| Amounts payable within one year | 42/48 | €29,299 | €70,069 | +€40,770 | +139.2% |
| Trade debts | 44 | €21,431 | €21,468 | +€37 | +0.2% |
| Suppliers | 440/4 | €21,431 | €21,468 | +€37 | +0.2% |
| Taxes, remuneration and social security | 45 | €7,868 | €4,601 | -€3,267 | -41.5% |
| Taxes | 450/3 | €7,868 | €4,601 | -€3,267 | -41.5% |
| Other amounts payable | 47/48 | - | €44,000 | +€44,000 | |
| Turnover | 70 | €437,640 | €460,237 | +€22,597 | +5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €423,017 | €439,876 | +€16,859 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €699 | +€39 | +5.9% |
| Other operating charges | 640/8 | €4,654 | €2,410 | -€2,244 | -48.2% |
| Non-recurring operating charges | 66A | €1,891 | €370 | -€1,521 | -80.4% |
| Gross operating margin | 9900 | €14,623 | €20,361 | +€5,738 | +39.2% |
| Operating profit (loss) | 9901 | €7,418 | €16,882 | +€9,464 | +127.6% |
| Financial income | 75/76B | €2,133 | €2,091 | -€42 | -2.0% |
| Recurring financial income | 75 | €2,133 | €2,091 | -€42 | -2.0% |
| Financial charges | 65/66B | €3,946 | €5,624 | +€1,678 | +42.5% |
| Recurring financial charges | 65 | €3,946 | €5,624 | +€1,678 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €5,605 | €13,349 | +€7,744 | +138.2% |
| Income taxes | 67/77 | €4,922 | €3,704 | -€1,218 | -24.7% |
| Profit (loss) for the period | 9904 | €683 | €9,645 | +€8,962 | +1312.2% |
| Profit (loss) for the period to be appropriated | 9905 | €683 | €9,645 | +€8,962 | +1312.2% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.