FIXED 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.
FIXED CONSTRUCT
Largest movements
- Cash -€7,243
down €7,243 (-68.6%), from €10,559 to €3,316
mainly Trade debts (-€9,446) and Tax, wage and social debts (-€754)
- Receivables within one year -€1,743
down €1,743 (-2.3%), from €75,054 to €73,312
of which Other amounts receivable: -€4,706
- Tangible fixed assets -€1,392
down €1,392 (-90.0%), from €1,547 to €155
- Trade debts -€9,446
down €9,446 (-13.4%), from €70,643 to €61,196
- Depreciation -€5,333
down €5,333 (-94.8%), from €5,626 to €293
- Taxes +€2,237
up €2,237 (+260.8%), from €858 to €3,095
- Gross operating margin +€1,932
up €1,932 (+55.9%), from €3,456 to €5,388
- Other operating charges +€1,923
up €1,923 (+284.2%), from €677 to €2,600
- Financial charges -€360
down €360 (-87.3%), from €412 to €52
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 | €87,161 | €76,783 | -€10,378 | -11.9% |
| Fixed assets | 21/28 | €1,547 | €155 | -€1,392 | -90.0% |
| Tangible fixed assets | 22/27 | €1,547 | €155 | -€1,392 | -90.0% |
| Furniture and vehicles | 24 | €1,547 | €155 | -€1,392 | -90.0% |
| Current assets | 29/58 | €85,613 | €76,628 | -€8,985 | -10.5% |
| Amounts receivable within one year | 40/41 | €75,054 | €73,312 | -€1,743 | -2.3% |
| Trade receivables | 40 | €63,504 | €66,467 | +€2,963 | +4.7% |
| Other amounts receivable | 41 | €11,550 | €6,844 | -€4,706 | -40.7% |
| Cash at bank and in hand | 54/58 | €10,559 | €3,316 | -€7,243 | -68.6% |
| Total equity and liabilities | 10/49 | €87,161 | €76,783 | -€10,378 | -11.9% |
| Equity | 10/15 | €12,669 | €12,492 | -€177 | -1.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,469 | €10,292 | -€177 | -1.7% |
| Amounts payable | 17/49 | €74,491 | €64,291 | -€10,200 | -13.7% |
| Amounts payable within one year | 42/48 | €74,491 | €64,291 | -€10,200 | -13.7% |
| Trade debts | 44 | €70,643 | €61,196 | -€9,446 | -13.4% |
| Suppliers | 440/4 | €70,643 | €61,196 | -€9,446 | -13.4% |
| Taxes, remuneration and social security | 45 | €3,849 | €3,095 | -€754 | -19.6% |
| Taxes | 450/3 | €849 | €3,095 | +€2,246 | +264.7% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,626 | €293 | -€5,333 | -94.8% |
| Other operating charges | 640/8 | €677 | €2,600 | +€1,923 | +284.2% |
| Gross operating margin | 9900 | €3,456 | €5,388 | +€1,932 | +55.9% |
| Operating profit (loss) | 9901 | -€2,846 | €2,496 | +€5,342 | |
| Financial income | 75/76B | €509 | €474 | -€35 | -6.9% |
| Recurring financial income | 75 | €509 | €474 | -€35 | -6.9% |
| Financial charges | 65/66B | €412 | €52 | -€360 | -87.3% |
| Recurring financial charges | 65 | €412 | €52 | -€360 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,750 | €2,917 | +€5,667 | |
| Income taxes | 67/77 | €858 | €3,095 | +€2,237 | +260.8% |
| Profit (loss) for the period | 9904 | -€3,608 | -€177 | +€3,431 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,608 | -€177 | +€3,431 | +95.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.