Gestion de chantiers: what changed
Gestion de chantiers
Largest movements
- Stocks and contracts +€348,178
up €348,178 (+18,915%), from €1,841 to €350,019
of which Contracts in progress: +€350,019
- Cash +€14,526
up €14,526 (+1,725%), from €842 to €15,368
mainly Advances received (+€343,009) and Trade debts (+€27,697)
- Receivables within one year +€6,367
up €6,367 (+21.7%), from €29,397 to €35,763
of which Trade receivables: +€24,542
- Advances received +€343,009
new in 2025: €343,009
- Trade debts +€27,697
up €27,697 (+571%), from €4,847 to €32,544
- Reserves -€14,800
down €14,800 (-100%), from €14,800 to €0
- Tax, wage and social debts +€12,570
up €12,570 (+179%), from €7,027 to €19,598
- Other debts +€5,235
new in 2025: €5,235
- Write-downs -€31,364
down €31,364 (-100%), from €31,364 to €0
- Gross operating margin -€27,851
down €27,851, from €15,137 to -€12,714
- Financial income -€577
down €577 (-99.6%), from €580 to €2
- Financial charges -€290
down €290 (-8.9%), from €3,270 to €2,980
- Depreciation +€246
new in 2025: €246
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,193 | €403,524 | +€371,331 | +1,153% |
| Fixed assets | 21/28 | - | €1,641 | +€1,641 | |
| Tangible fixed assets | 22/27 | - | €1,641 | +€1,641 | |
| Furniture and vehicles | 24 | - | €1,641 | +€1,641 | |
| Current assets | 29/58 | €32,193 | €401,884 | +€369,691 | +1,148% |
| Stocks and contracts in progress | 3 | €1,841 | €350,019 | +€348,178 | +18,915% |
| Stocks | 30/36 | €1,841 | €0 | -€1,841 | -100% |
| Contracts in progress | 37 | - | €350,019 | +€350,019 | |
| Amounts receivable within one year | 40/41 | €29,397 | €35,763 | +€6,367 | +21.7% |
| Trade receivables | 40 | €11,220 | €35,762 | +€24,542 | +219% |
| Other amounts receivable | 41 | €18,177 | €1 | -€18,176 | -100.0% |
| Cash at bank and in hand | 54/58 | €842 | €15,368 | +€14,526 | +1,725% |
| Deferred charges and accrued income | 490/1 | €113 | €733 | +€620 | +547% |
| Total equity and liabilities | 10/49 | €32,193 | €403,524 | +€371,331 | +1,153% |
| Equity | 10/15 | €20,319 | €3,139 | -€17,180 | -84.6% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €14,800 | €0 | -€14,800 | -100% |
| Distributable reserves | 133 | €14,800 | €0 | -€14,800 | -100% |
| Profit (loss) carried forward | 14 | €19 | -€2,361 | -€2,380 | |
| Amounts payable | 17/49 | €11,874 | €400,386 | +€388,512 | +3,272% |
| Amounts payable within one year | 42/48 | €11,874 | €400,386 | +€388,512 | +3,272% |
| Trade debts | 44 | €4,847 | €32,544 | +€27,697 | +571% |
| Suppliers | 440/4 | €4,847 | €32,544 | +€27,697 | +571% |
| Advances received on contracts in progress | 46 | - | €343,009 | +€343,009 | |
| Taxes, remuneration and social security | 45 | €7,027 | €19,598 | +€12,570 | +179% |
| Taxes | 450/3 | €7,027 | €19,598 | +€12,570 | +179% |
| Other amounts payable | 47/48 | - | €5,235 | +€5,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €246 | +€246 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,364 | €0 | -€31,364 | -100% |
| Other operating charges | 640/8 | €981 | €1,097 | +€116 | +11.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,137 | -€12,714 | -€27,851 | |
| Operating profit (loss) | 9901 | -€17,208 | -€14,056 | +€3,151 | +18.3% |
| Financial income | 75/76B | €580 | €2 | -€577 | -99.6% |
| Recurring financial income | 75 | €580 | €2 | -€577 | -99.6% |
| Financial charges | 65/66B | €3,270 | €2,980 | -€290 | -8.9% |
| Recurring financial charges | 65 | €3,270 | €2,980 | -€290 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,898 | -€17,035 | +€2,864 | +14.4% |
| Income taxes | 67/77 | €155 | €146 | -€10 | -6.3% |
| Profit (loss) for the period | 9904 | -€20,054 | -€17,180 | +€2,874 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,054 | -€17,180 | +€2,874 | +14.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.