INTERN 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.
INTERN CONSTRUCT
Largest movements
- Cash +€11,855
up €11,855 (+220,771%), from €5 to €11,861
mainly Net result for the year (+€17,608) and Trade debts (+€4,031)
- Receivables within one year +€9,560
up €9,560 (+13.4%), from €71,414 to €80,973
of which Other amounts receivable: +€21,025
- Tangible fixed assets -€2,161
down €2,161 (-60.3%), from €3,586 to €1,425
- Deferred charges and accrued income -€961
no longer reported in 2025 (was €961)
- Profit (loss) carried forward +€17,608
up €17,608 (+30.0%), from €58,775 to €76,383
- Trade debts +€4,031
up €4,031 (+1,036%), from €389 to €4,419
- Tax, wage and social debts -€3,346
down €3,346 (-28.3%), from €11,802 to €8,457
- Gross operating margin -€3,388
down €3,388 (-10.4%), from €32,730 to €29,342
- Depreciation -€1,310
down €1,310 (-27.9%), from €4,694 to €3,384
- Other operating charges +€476
up €476 (+29.6%), from €1,610 to €2,086
- Taxes -€381
down €381 (-5.9%), from €6,401 to €6,021
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 | €75,966 | €94,259 | +€18,293 | +24.1% |
| Fixed assets | 21/28 | €3,586 | €1,425 | -€2,161 | -60.3% |
| Tangible fixed assets | 22/27 | €3,586 | €1,425 | -€2,161 | -60.3% |
| Furniture and vehicles | 24 | €3,586 | €1,425 | -€2,161 | -60.3% |
| Current assets | 29/58 | €72,380 | €92,834 | +€20,454 | +28.3% |
| Amounts receivable within one year | 40/41 | €71,414 | €80,973 | +€9,560 | +13.4% |
| Trade receivables | 40 | €23,881 | €12,415 | -€11,466 | -48.0% |
| Other amounts receivable | 41 | €47,533 | €68,558 | +€21,025 | +44.2% |
| Cash at bank and in hand | 54/58 | €5 | €11,861 | +€11,855 | +220,771% |
| Deferred charges and accrued income | 490/1 | €961 | - | -€961 | |
| Total equity and liabilities | 10/49 | €75,966 | €94,259 | +€18,293 | +24.1% |
| Equity | 10/15 | €63,775 | €81,383 | +€17,608 | +27.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,775 | €76,383 | +€17,608 | +30.0% |
| Amounts payable | 17/49 | €12,191 | €12,876 | +€685 | +5.6% |
| Amounts payable within one year | 42/48 | €12,191 | €12,876 | +€685 | +5.6% |
| Trade debts | 44 | €389 | €4,419 | +€4,031 | +1,036% |
| Suppliers | 440/4 | €389 | €4,419 | +€4,031 | +1,036% |
| Taxes, remuneration and social security | 45 | €11,802 | €8,457 | -€3,346 | -28.3% |
| Taxes | 450/3 | €11,802 | €8,457 | -€3,346 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,694 | €3,384 | -€1,310 | -27.9% |
| Other operating charges | 640/8 | €1,610 | €2,086 | +€476 | +29.6% |
| Gross operating margin | 9900 | €32,730 | €29,342 | -€3,388 | -10.4% |
| Operating profit (loss) | 9901 | €26,427 | €23,872 | -€2,554 | -9.7% |
| Financial charges | 65/66B | €391 | €244 | -€147 | -37.6% |
| Recurring financial charges | 65 | €391 | €244 | -€147 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €26,036 | €23,628 | -€2,408 | -9.2% |
| Income taxes | 67/77 | €6,401 | €6,021 | -€381 | -5.9% |
| Profit (loss) for the period | 9904 | €19,635 | €17,608 | -€2,027 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,635 | €17,608 | -€2,027 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.