ION 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.
ION CONSTRUCT
Largest movements
- Receivables within one year +€14,693
up €14,693 (+200.1%), from €7,344 to €22,038
of which Trade receivables: +€10,294
- Tangible fixed assets +€496
new in 2025: €496
- Tax, wage and social debts +€21,568
new in 2025: €21,568
- Profit (loss) carried forward -€10,655
down €10,655 (-158.6%), from -€6,720 to -€17,374
- Trade debts +€4,491
up €4,491 (+36.7%), from €12,236 to €16,727
- Gross operating margin -€4,244
down €4,244 (-70.0%), from -€6,062 to -€10,306
- Other operating charges -€518
down €518 (-82.1%), from €631 to €113
- Depreciation +€222
new in 2025: €222
- Financial income +€118
new in 2025: €118
- Financial charges +€104
up €104 (+391.5%), from €27 to €131
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 | €7,516 | €22,920 | +€15,404 | +205.0% |
| Fixed assets | 21/28 | - | €496 | +€496 | |
| Tangible fixed assets | 22/27 | - | €496 | +€496 | |
| Plant, machinery and equipment | 23 | - | €496 | +€496 | |
| Current assets | 29/58 | €7,516 | €22,424 | +€14,908 | +198.4% |
| Amounts receivable within one year | 40/41 | €7,344 | €22,038 | +€14,693 | +200.1% |
| Trade receivables | 40 | €7,041 | €17,334 | +€10,294 | +146.2% |
| Other amounts receivable | 41 | €303 | €4,703 | +€4,400 | +1451.1% |
| Cash at bank and in hand | 54/58 | €172 | €386 | +€215 | +125.0% |
| Total equity and liabilities | 10/49 | €7,516 | €22,920 | +€15,404 | +205.0% |
| Equity | 10/15 | -€4,720 | -€15,374 | -€10,655 | -225.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,720 | -€17,374 | -€10,655 | -158.6% |
| Amounts payable | 17/49 | €12,236 | €38,294 | +€26,059 | +213.0% |
| Amounts payable within one year | 42/48 | €12,236 | €38,294 | +€26,059 | +213.0% |
| Trade debts | 44 | €12,236 | €16,727 | +€4,491 | +36.7% |
| Suppliers | 440/4 | €12,236 | €16,727 | +€4,491 | +36.7% |
| Taxes, remuneration and social security | 45 | - | €21,568 | +€21,568 | |
| Remuneration and social security | 454/9 | - | €21,568 | +€21,568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €222 | +€222 | |
| Other operating charges | 640/8 | €631 | €113 | -€518 | -82.1% |
| Gross operating margin | 9900 | -€6,062 | -€10,306 | -€4,244 | -70.0% |
| Operating profit (loss) | 9901 | -€6,693 | -€10,642 | -€3,949 | -59.0% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €27 | €131 | +€104 | +391.5% |
| Recurring financial charges | 65 | €27 | €131 | +€104 | +391.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,720 | -€10,655 | -€3,935 | -58.6% |
| Profit (loss) for the period | 9904 | -€6,720 | -€10,655 | -€3,935 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,720 | -€10,655 | -€3,935 | -58.6% |
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 11 October 2026 via checked.be.