GREGORIO 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.
GREGORIO CONSTRUCT
Largest movements
- Receivables within one year +€43,721
up €43,721 (+222.0%), from €19,694 to €63,415
of which Trade receivables: +€43,032
- Tangible fixed assets -€789
down €789 (-50.0%), from €1,579 to €789
- Trade debts +€52,130
new in 2025: €52,130
- Other debts -€8,117
no longer reported in 2025 (was €8,117)
- Profit (loss) carried forward +€2,795
up €2,795 (+40.9%), from €6,833 to €9,628
- Current portion of long-term debt -€2,031
no longer reported in 2025 (was €2,031)
- Tax, wage and social debts -€1,303
down €1,303 (-58.3%), from €2,235 to €932
- Purchases and services +€226,505
up €226,505 (+10412.4%), from €2,175 to €228,680
- Turnover -€71,081
down €71,081 (-23.0%), from €309,620 to €238,539
- Staff costs -€5,293
down €5,293 (-82.0%), from €6,453 to €1,159
- Gross operating margin -€3,158
down €3,158 (-24.3%), from €13,016 to €9,858
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 | €22,215 | €65,690 | +€43,475 | +195.7% |
| Fixed assets | 21/28 | €1,579 | €789 | -€789 | -50.0% |
| Tangible fixed assets | 22/27 | €1,579 | €789 | -€789 | -50.0% |
| Furniture and vehicles | 24 | €1,579 | €789 | -€789 | -50.0% |
| Current assets | 29/58 | €20,636 | €64,900 | +€44,264 | +214.5% |
| Amounts receivable within one year | 40/41 | €19,694 | €63,415 | +€43,721 | +222.0% |
| Trade receivables | 40 | €17,964 | €60,996 | +€43,032 | +239.5% |
| Other amounts receivable | 41 | €1,730 | €2,419 | +€689 | +39.8% |
| Cash at bank and in hand | 54/58 | €942 | €1,485 | +€543 | +57.6% |
| Total equity and liabilities | 10/49 | €22,215 | €65,690 | +€43,475 | +195.7% |
| Equity | 10/15 | €9,833 | €12,628 | +€2,795 | +28.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €6,833 | €9,628 | +€2,795 | +40.9% |
| Amounts payable | 17/49 | €12,382 | €53,062 | +€40,679 | +328.5% |
| Amounts payable within one year | 42/48 | €12,382 | €53,062 | +€40,679 | +328.5% |
| Current portion of amounts payable after more than one year | 42 | €2,031 | - | -€2,031 | |
| Trade debts | 44 | - | €52,130 | +€52,130 | |
| Suppliers | 440/4 | - | €52,130 | +€52,130 | |
| Taxes, remuneration and social security | 45 | €2,235 | €932 | -€1,303 | -58.3% |
| Taxes | 450/3 | €2,235 | €932 | -€1,303 | -58.3% |
| Other amounts payable | 47/48 | €8,117 | - | -€8,117 | |
| Turnover | 70 | €309,620 | €238,539 | -€71,081 | -23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,175 | €228,680 | +€226,505 | +10412.4% |
| Remuneration, social security and pensions | 62 | €6,453 | €1,159 | -€5,293 | -82.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €789 | = | 0.0% |
| Other operating charges | 640/8 | €1,304 | €644 | -€660 | -50.6% |
| Gross operating margin | 9900 | €13,016 | €9,858 | -€3,158 | -24.3% |
| Operating profit (loss) | 9901 | €4,471 | €7,265 | +€2,795 | +62.5% |
| Financial charges | 65/66B | €2,175 | €3,538 | +€1,363 | +62.7% |
| Recurring financial charges | 65 | €2,175 | €3,538 | +€1,363 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €2,295 | €3,727 | +€1,432 | +62.4% |
| Income taxes | 67/77 | - | €932 | +€932 | |
| Profit (loss) for the period | 9904 | €2,295 | €2,795 | +€500 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,295 | €2,795 | +€500 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.