FORTUNA 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.
FORTUNA CONSTRUCT
Largest movements
- Receivables within one year +€22,204
up €22,204 (+30.0%), from €74,017 to €96,222
of which Other amounts receivable: +€18,571
- Cash -€17,242
down €17,242 (-98.2%), from €17,553 to €311
mainly Receivables within one year (-€22,204) and Trade debts (-€18,409)
- Tangible fixed assets -€3,438
down €3,438 (-38.8%), from €8,859 to €5,421
- Trade debts -€18,409
down €18,409 (-40.8%), from €45,160 to €26,751
of which Suppliers: -€33,216
- Profit (loss) carried forward +€17,472
up €17,472 (+42.1%), from €41,468 to €58,940
- Tax, wage and social debts +€2,461
up €2,461 (+22.8%), from €10,802 to €13,263
- Purchases and services -€106,774
down €106,774 (-55.1%), from €193,738 to €86,964
- Turnover -€93,563
down €93,563 (-45.2%), from €206,860 to €113,297
- Gross operating margin +€13,211
up €13,211 (+100.7%), from €13,121 to €26,333
- Taxes +€2,785
up €2,785 (+124.8%), from €2,232 to €5,017
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 | €100,429 | €101,954 | +€1,524 | +1.5% |
| Fixed assets | 21/28 | €8,859 | €5,421 | -€3,438 | -38.8% |
| Tangible fixed assets | 22/27 | €8,859 | €5,421 | -€3,438 | -38.8% |
| Furniture and vehicles | 24 | €8,859 | €5,421 | -€3,438 | -38.8% |
| Current assets | 29/58 | €91,570 | €96,533 | +€4,963 | +5.4% |
| Amounts receivable within one year | 40/41 | €74,017 | €96,222 | +€22,204 | +30.0% |
| Trade receivables | 40 | €56,812 | €60,445 | +€3,633 | +6.4% |
| Other amounts receivable | 41 | €17,205 | €35,777 | +€18,571 | +107.9% |
| Cash at bank and in hand | 54/58 | €17,553 | €311 | -€17,242 | -98.2% |
| Total equity and liabilities | 10/49 | €100,429 | €101,954 | +€1,524 | +1.5% |
| Equity | 10/15 | €44,468 | €61,940 | +€17,472 | +39.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,468 | €58,940 | +€17,472 | +42.1% |
| Amounts payable | 17/49 | €55,961 | €40,013 | -€15,948 | -28.5% |
| Amounts payable within one year | 42/48 | €55,961 | €40,013 | -€15,948 | -28.5% |
| Trade debts | 44 | €45,160 | €26,751 | -€18,409 | -40.8% |
| Suppliers | 440/4 | €45,160 | €11,944 | -€33,216 | -73.6% |
| Bills of exchange payable | 441 | - | €14,807 | +€14,807 | |
| Taxes, remuneration and social security | 45 | €10,802 | €13,263 | +€2,461 | +22.8% |
| Taxes | 450/3 | €10,802 | €13,263 | +€2,461 | +22.8% |
| Turnover | 70 | €206,860 | €113,297 | -€93,563 | -45.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €193,738 | €86,964 | -€106,774 | -55.1% |
| Remuneration, social security and pensions | 62 | €67 | - | -€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €3,438 | +€1,982 | +136.1% |
| Other operating charges | 640/8 | €307 | €195 | -€112 | -36.5% |
| Gross operating margin | 9900 | €13,121 | €26,333 | +€13,211 | +100.7% |
| Operating profit (loss) | 9901 | €11,292 | €22,700 | +€11,408 | +101.0% |
| Financial charges | 65/66B | €131 | €210 | +€79 | +60.5% |
| Recurring financial charges | 65 | €131 | €210 | +€79 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €11,161 | €22,490 | +€11,329 | +101.5% |
| Income taxes | 67/77 | €2,232 | €5,017 | +€2,785 | +124.8% |
| Profit (loss) for the period | 9904 | €8,929 | €17,472 | +€8,544 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,929 | €17,472 | +€8,544 | +95.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.