FIAS 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.
FIAS CONSTRUCT
Largest movements
- Tangible fixed assets -€15,151
down €15,151 (-58.4%), from €25,930 to €10,779
of which Furniture and vehicles: -€12,826
- Stocks and contracts +€10,000
new in 2025: €10,000
- Receivables within one year +€9,116
up €9,116 (+5.8%), from €157,485 to €166,600
of which Trade receivables: +€4,687
- Cash -€2,286
down €2,286 (-33.5%), from €6,828 to €4,542
mainly Current portion of long-term debt (-€15,455) and Trade debts (-€14,941)
- Current portion of long-term debt -€15,455
down €15,455 (-86.4%), from €17,898 to €2,443
- Trade debts -€14,941
down €14,941 (-33.2%), from €45,050 to €30,109
- Profit (loss) carried forward +€13,195
up €13,195 (+12.3%), from €107,476 to €120,671
- Short-term financial debts +€11,006
up €11,006 (+1,526%), from €721 to €11,728
- Tax, wage and social debts +€8,161
up €8,161 (+109%), from €7,507 to €15,669
- Gross operating margin +€10,376
up €10,376 (+24.3%), from €42,787 to €53,163
- Financial charges +€2,522
up €2,522 (+147%), from €1,718 to €4,240
- Depreciation +€1,351
up €1,351 (+7.2%), from €18,654 to €20,005
- Taxes +€654
up €654 (+8.7%), from €7,507 to €8,161
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 | €191,945 | €191,922 | -€23 | 0.0% |
| Fixed assets | 21/28 | €25,930 | €10,779 | -€15,151 | -58.4% |
| Tangible fixed assets | 22/27 | €25,930 | €10,779 | -€15,151 | -58.4% |
| Plant, machinery and equipment | 23 | €4,281 | €1,957 | -€2,324 | -54.3% |
| Furniture and vehicles | 24 | €21,648 | €8,822 | -€12,826 | -59.2% |
| Current assets | 29/58 | €166,015 | €181,142 | +€15,128 | +9.1% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Stocks | 30/36 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €157,485 | €166,600 | +€9,116 | +5.8% |
| Trade receivables | 40 | €144,733 | €149,420 | +€4,687 | +3.2% |
| Other amounts receivable | 41 | €12,752 | €17,180 | +€4,429 | +34.7% |
| Cash at bank and in hand | 54/58 | €6,828 | €4,542 | -€2,286 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,702 | - | -€1,702 | |
| Total equity and liabilities | 10/49 | €191,945 | €191,922 | -€23 | 0.0% |
| Equity | 10/15 | €115,536 | €128,731 | +€13,195 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,476 | €120,671 | +€13,195 | +12.3% |
| Amounts payable | 17/49 | €76,409 | €63,191 | -€13,218 | -17.3% |
| Amounts payable within one year | 42/48 | €76,409 | €63,191 | -€13,218 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €17,898 | €2,443 | -€15,455 | -86.4% |
| Financial debts | 43 | €721 | €11,728 | +€11,006 | +1,526% |
| Credit institutions | 430/8 | €721 | €11,728 | +€11,006 | +1,526% |
| Trade debts | 44 | €45,050 | €30,109 | -€14,941 | -33.2% |
| Suppliers | 440/4 | €45,050 | €30,109 | -€14,941 | -33.2% |
| Taxes, remuneration and social security | 45 | €7,507 | €15,669 | +€8,161 | +109% |
| Taxes | 450/3 | €7,507 | €15,669 | +€8,161 | +109% |
| Other amounts payable | 47/48 | €5,232 | €3,243 | -€1,990 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,654 | €20,005 | +€1,351 | +7.2% |
| Other operating charges | 640/8 | €7,548 | €7,561 | +€13 | +0.2% |
| Gross operating margin | 9900 | €42,787 | €53,163 | +€10,376 | +24.3% |
| Operating profit (loss) | 9901 | €16,585 | €25,597 | +€9,012 | +54.3% |
| Financial charges | 65/66B | €1,718 | €4,240 | +€2,522 | +147% |
| Recurring financial charges | 65 | €1,718 | €4,240 | +€2,522 | +147% |
| Profit (loss) for the period before taxes | 9903 | €14,867 | €21,356 | +€6,490 | +43.7% |
| Income taxes | 67/77 | €7,507 | €8,161 | +€654 | +8.7% |
| Profit (loss) for the period | 9904 | €7,359 | €13,195 | +€5,836 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,359 | €13,195 | +€5,836 | +79.3% |
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 14 October 2026 via checked.be.