G & I - 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.
G & I - Construct
Largest movements
- Stocks and contracts +€330,650
up €330,650 (+96.2%), from €343,612 to €674,262
- Receivables within one year -€92,912
no longer reported in 2025 (was €92,912)
of which Trade receivables: -€70,000
- Cash +€27,021
up €27,021 (+1,075%), from €2,513 to €29,534
mainly Debts after one year (+€229,767) and Receivables within one year (+€92,912)
- Debts after one year +€229,767
up €229,767 (+75.4%), from €304,876 to €534,643
- Trade debts +€33,344
up €33,344 (+91.3%), from €36,538 to €69,882
- Financial charges +€36,431
up €36,431 (+21,305%), from €171 to €36,602
- Gross operating margin +€33,242
up €33,242 (+3,039%), from €1,094 to €34,336
- Financial income +€2,283
up €2,283 (+223%), from €1,023 to €3,306
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 | €439,037 | €703,796 | +€264,759 | +60.3% |
| Current assets | 29/58 | €439,037 | €703,796 | +€264,759 | +60.3% |
| Stocks and contracts in progress | 3 | €343,612 | €674,262 | +€330,650 | +96.2% |
| Stocks | 30/36 | €343,612 | €674,262 | +€330,650 | +96.2% |
| Amounts receivable within one year | 40/41 | €92,912 | - | -€92,912 | |
| Trade receivables | 40 | €70,000 | - | -€70,000 | |
| Other amounts receivable | 41 | €22,912 | - | -€22,912 | |
| Cash at bank and in hand | 54/58 | €2,513 | €29,534 | +€27,021 | +1,075% |
| Total equity and liabilities | 10/49 | €439,037 | €703,796 | +€264,759 | +60.3% |
| Equity | 10/15 | €96,244 | €96,630 | +€386 | +0.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €419 | €419 | = | 0.0% |
| Distributable reserves | 133 | €419 | €419 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,825 | €71,211 | +€386 | +0.5% |
| Amounts payable | 17/49 | €342,793 | €607,166 | +€264,373 | +77.1% |
| Amounts payable after more than one year | 17 | €304,876 | €534,643 | +€229,767 | +75.4% |
| Other amounts payable | 178/9 | €304,876 | €534,643 | +€229,767 | +75.4% |
| Amounts payable within one year | 42/48 | €37,917 | €72,523 | +€34,606 | +91.3% |
| Trade debts | 44 | €36,538 | €69,882 | +€33,344 | +91.3% |
| Suppliers | 440/4 | €36,538 | €69,882 | +€33,344 | +91.3% |
| Taxes, remuneration and social security | 45 | €1,379 | €141 | -€1,239 | -89.8% |
| Taxes | 450/3 | €1,379 | €141 | -€1,239 | -89.8% |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Other operating charges | 640/8 | €654 | €512 | -€142 | -21.7% |
| Gross operating margin | 9900 | €1,094 | €34,336 | +€33,242 | +3,039% |
| Operating profit (loss) | 9901 | €440 | €33,824 | +€33,383 | +7,580% |
| Financial income | 75/76B | €1,023 | €3,306 | +€2,283 | +223% |
| Recurring financial income | 75 | €1,023 | €3,306 | +€2,283 | +223% |
| Financial charges | 65/66B | €171 | €36,602 | +€36,431 | +21,305% |
| Recurring financial charges | 65 | €171 | €36,602 | +€36,431 | +21,305% |
| Profit (loss) for the period before taxes | 9903 | €1,292 | €527 | -€765 | -59.2% |
| Income taxes | 67/77 | €352 | €141 | -€211 | -60.0% |
| Profit (loss) for the period | 9904 | €940 | €386 | -€554 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €940 | €386 | -€554 | -58.9% |
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 13 October 2026 via checked.be.