I&A 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.
I&A CONSTRUCT
Largest movements
- Receivables within one year +€24,871
up €24,871 (+35.2%), from €70,657 to €95,528
of which Trade receivables: +€22,498
- Cash +€8,417
up €8,417 (+87.2%), from €9,649 to €18,066
- Trade debts +€16,904
up €16,904 (+137.2%), from €12,323 to €29,227
- Profit (loss) carried forward +€15,466
up €15,466 (+38.7%), from €39,981 to €55,447
- Tax, wage and social debts +€4,885
up €4,885 (+30.6%), from €15,946 to €20,831
of which Remuneration and social security: +€6,300
- Other debts -€4,000
no longer reported in 2025 (was €4,000)
- Gross operating margin -€5,611
down €5,611 (-43.5%), from €12,910 to €7,299
- Taxes -€748
down €748 (-29.7%), from €2,520 to €1,772
- Financial charges +€653
up €653 (+345.5%), from €189 to €842
- Other operating charges +€451
new in 2025: €451
- Depreciation -€143
down €143 (-39.4%), from €363 to €220
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,700 | €113,955 | +€33,255 | +41.2% |
| Fixed assets | 21/28 | €394 | €361 | -€33 | -8.4% |
| Tangible fixed assets | 22/27 | €394 | €361 | -€33 | -8.4% |
| Plant, machinery and equipment | 23 | €394 | - | -€394 | |
| Furniture and vehicles | 24 | - | €361 | +€361 | |
| Current assets | 29/58 | €80,306 | €113,594 | +€33,288 | +41.5% |
| Amounts receivable within one year | 40/41 | €70,657 | €95,528 | +€24,871 | +35.2% |
| Trade receivables | 40 | €37,696 | €60,194 | +€22,498 | +59.7% |
| Other amounts receivable | 41 | €32,961 | €35,334 | +€2,373 | +7.2% |
| Cash at bank and in hand | 54/58 | €9,649 | €18,066 | +€8,417 | +87.2% |
| Total equity and liabilities | 10/49 | €80,700 | €113,955 | +€33,255 | +41.2% |
| Equity | 10/15 | €48,041 | €63,507 | +€15,466 | +32.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,981 | €55,447 | +€15,466 | +38.7% |
| Amounts payable | 17/49 | €32,659 | €50,448 | +€17,789 | +54.5% |
| Amounts payable within one year | 42/48 | €32,659 | €50,448 | +€17,789 | +54.5% |
| Trade debts | 44 | €12,323 | €29,227 | +€16,904 | +137.2% |
| Suppliers | 440/4 | €12,323 | €29,227 | +€16,904 | +137.2% |
| Advances received on contracts in progress | 46 | €390 | €390 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,946 | €20,831 | +€4,885 | +30.6% |
| Taxes | 450/3 | €15,946 | €14,531 | -€1,415 | -8.9% |
| Remuneration and social security | 454/9 | - | €6,300 | +€6,300 | |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €220 | -€143 | -39.4% |
| Other operating charges | 640/8 | - | €451 | +€451 | |
| Gross operating margin | 9900 | €12,910 | €7,299 | -€5,611 | -43.5% |
| Operating profit (loss) | 9901 | €12,547 | €6,628 | -€5,919 | -47.2% |
| Financial income | 75/76B | €1,565 | €1,460 | -€105 | -6.7% |
| Recurring financial income | 75 | €1,565 | €1,460 | -€105 | -6.7% |
| Financial charges | 65/66B | €189 | €842 | +€653 | +345.5% |
| Recurring financial charges | 65 | €189 | €842 | +€653 | +345.5% |
| Profit (loss) for the period before taxes | 9903 | €13,923 | €7,246 | -€6,677 | -48.0% |
| Income taxes | 67/77 | €2,520 | €1,772 | -€748 | -29.7% |
| Profit (loss) for the period | 9904 | €11,403 | €5,474 | -€5,929 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,403 | €5,474 | -€5,929 | -52.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.