HOME CONSTRUCT INVEST: 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.
HOME CONSTRUCT INVEST
Largest movements
- Tangible fixed assets +€432,193
up €432,193 (+74.6%), from €579,280 to €1.0m
- Short-term financial debts +€387,210
up €387,210 (+233%), from €165,834 to €553,044
- Debts after one year +€127,528
up €127,528 (+8.8%), from €1.4m to €1.6m
- Profit (loss) carried forward -€124,172
down €124,172 (-71.8%), from -€172,966 to -€297,138
- Tax, wage and social debts +€36,074
up €36,074 (+174%), from €20,717 to €56,791
- Purchases and services -€369,050
down €369,050 (-95.0%), from €388,499 to €19,449
- Turnover -€282,150
down €282,150 (-94.1%), from €300,000 to €17,850
- Gross operating margin +€81,308
up €81,308, from -€76,468 to €4,840
- Financial charges +€18,753
up €18,753 (+26.8%), from €69,908 to €88,661
- Other operating charges +€9,693
up €9,693 (+2,460%), from €394 to €10,087
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 | €1,529,736 | €1,960,918 | +€431,182 | +28.2% |
| Fixed assets | 21/28 | €579,280 | €1,011,473 | +€432,193 | +74.6% |
| Tangible fixed assets | 22/27 | €579,280 | €1,011,473 | +€432,193 | +74.6% |
| Land and buildings | 22 | €579,280 | €1,011,473 | +€432,193 | +74.6% |
| Current assets | 29/58 | €950,456 | €949,445 | -€1,011 | -0.1% |
| Stocks and contracts in progress | 3 | €933,718 | €938,035 | +€4,317 | +0.5% |
| Stocks | 30/36 | €933,718 | €938,035 | +€4,317 | +0.5% |
| Amounts receivable within one year | 40/41 | €14,575 | €1,166 | -€13,409 | -92.0% |
| Trade receivables | 40 | €8,180 | €666 | -€7,514 | -91.9% |
| Other amounts receivable | 41 | €6,395 | €500 | -€5,895 | -92.2% |
| Cash at bank and in hand | 54/58 | €2,163 | €10,091 | +€7,928 | +367% |
| Deferred charges and accrued income | 490/1 | - | €153 | +€153 | |
| Total equity and liabilities | 10/49 | €1,529,736 | €1,960,918 | +€431,182 | +28.2% |
| Equity | 10/15 | -€118,024 | -€242,196 | -€124,172 | -105% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,342 | €36,342 | = | 0.0% |
| Distributable reserves | 133 | €36,342 | €36,342 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,966 | -€297,138 | -€124,172 | -71.8% |
| Amounts payable | 17/49 | €1,647,760 | €2,203,114 | +€555,354 | +33.7% |
| Amounts payable after more than one year | 17 | €1,447,106 | €1,574,634 | +€127,528 | +8.8% |
| Financial debts | 170/4 | €1,447,106 | €1,574,634 | +€127,528 | +8.8% |
| Amounts payable within one year | 42/48 | €200,654 | €628,480 | +€427,826 | +213% |
| Financial debts | 43 | €165,834 | €553,044 | +€387,210 | +233% |
| Credit institutions | 430/8 | €165,834 | €553,044 | +€387,210 | +233% |
| Trade debts | 44 | €14,103 | €17,505 | +€3,402 | +24.1% |
| Suppliers | 440/4 | €14,103 | €17,505 | +€3,402 | +24.1% |
| Taxes, remuneration and social security | 45 | €20,717 | €56,791 | +€36,074 | +174% |
| Taxes | 450/3 | €20,717 | €56,791 | +€36,074 | +174% |
| Other amounts payable | 47/48 | - | €1,140 | +€1,140 | |
| Turnover | 70 | €300,000 | €17,850 | -€282,150 | -94.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €388,499 | €19,449 | -€369,050 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,252 | €30,264 | +€4,012 | +15.3% |
| Other operating charges | 640/8 | €394 | €10,087 | +€9,693 | +2,460% |
| Gross operating margin | 9900 | -€76,468 | €4,840 | +€81,308 | |
| Operating profit (loss) | 9901 | -€103,114 | -€35,511 | +€67,603 | +65.6% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €69,908 | €88,661 | +€18,753 | +26.8% |
| Recurring financial charges | 65 | €69,908 | €88,661 | +€18,753 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | -€172,966 | -€124,172 | +€48,794 | +28.2% |
| Profit (loss) for the period | 9904 | -€172,966 | -€124,172 | +€48,794 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€172,966 | -€124,172 | +€48,794 | +28.2% |
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 29 October 2026 via checked.be.