Konstruktiv: 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.
Konstruktiv
Largest movements
- Cash -€5,407
down €5,407 (-15.7%), from €34,478 to €29,071
mainly Contributions, distributions and other (-€29,328) and Tax, wage and social debts (-€8,103)
- Receivables within one year -€4,621
down €4,621 (-28.5%), from €16,239 to €11,618
of which Other amounts receivable: -€4,621
- Tangible fixed assets -€2,842
down €2,842 (-32.9%), from €8,630 to €5,788
of which Furniture and vehicles: -€1,523
- Deferred charges and accrued income +€1,150
up €1,150, from €0 to €1,150
- Profit (loss) carried forward -€15,278
down €15,278 (-100%), from €15,278 to €0
- Other debts +€11,161
up €11,161 (+37.8%), from €29,565 to €40,726
- Tax, wage and social debts -€8,103
down €8,103 (-61.9%), from €13,098 to €4,995
of which Taxes: -€5,763
- Gross operating margin -€2,040
down €2,040 (-7.9%), from €25,704 to €23,664
- Depreciation +€381
up €381 (+15.5%), from €2,462 to €2,842
- Taxes -€370
down €370 (-7.1%), from €5,245 to €4,875
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 | €59,348 | €47,627 | -€11,721 | -19.7% |
| Fixed assets | 21/28 | €8,630 | €5,788 | -€2,842 | -32.9% |
| Tangible fixed assets | 22/27 | €8,630 | €5,788 | -€2,842 | -32.9% |
| Plant, machinery and equipment | 23 | €1,774 | €1,254 | -€520 | -29.3% |
| Furniture and vehicles | 24 | €3,234 | €1,710 | -€1,523 | -47.1% |
| Other tangible fixed assets | 26 | €3,623 | €2,824 | -€799 | -22.1% |
| Current assets | 29/58 | €50,717 | €41,839 | -€8,878 | -17.5% |
| Amounts receivable within one year | 40/41 | €16,239 | €11,618 | -€4,621 | -28.5% |
| Trade receivables | 40 | €8,984 | €8,984 | = | 0.0% |
| Other amounts receivable | 41 | €7,255 | €2,634 | -€4,621 | -63.7% |
| Cash at bank and in hand | 54/58 | €34,478 | €29,071 | -€5,407 | -15.7% |
| Deferred charges and accrued income | 490/1 | €0 | €1,150 | +€1,150 | |
| Total equity and liabilities | 10/49 | €59,348 | €47,627 | -€11,721 | -19.7% |
| Equity | 10/15 | €16,278 | €1,000 | -€15,278 | -93.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,278 | €0 | -€15,278 | -100% |
| Amounts payable | 17/49 | €43,070 | €46,627 | +€3,557 | +8.3% |
| Amounts payable within one year | 42/48 | €42,870 | €46,427 | +€3,557 | +8.3% |
| Trade debts | 44 | €207 | €706 | +€499 | +241% |
| Suppliers | 440/4 | €207 | €706 | +€499 | +241% |
| Taxes, remuneration and social security | 45 | €13,098 | €4,995 | -€8,103 | -61.9% |
| Taxes | 450/3 | €10,758 | €4,995 | -€5,763 | -53.6% |
| Remuneration and social security | 454/9 | €2,340 | €0 | -€2,340 | -100% |
| Other amounts payable | 47/48 | €29,565 | €40,726 | +€11,161 | +37.8% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,462 | €2,842 | +€381 | +15.5% |
| Other operating charges | 640/8 | €1,335 | €1,500 | +€165 | +12.4% |
| Gross operating margin | 9900 | €25,704 | €23,664 | -€2,040 | -7.9% |
| Operating profit (loss) | 9901 | €21,908 | €19,321 | -€2,586 | -11.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €526 | €397 | -€129 | -24.6% |
| Recurring financial charges | 65 | €526 | €397 | -€129 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €21,382 | €18,925 | -€2,457 | -11.5% |
| Income taxes | 67/77 | €5,245 | €4,875 | -€370 | -7.1% |
| Profit (loss) for the period | 9904 | €16,137 | €14,050 | -€2,087 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,137 | €14,050 | -€2,087 | -12.9% |
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 24 October 2026 via checked.be.