KONSTRUKTOR: 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.
KONSTRUKTOR
Largest movements
- Cash +€20,508
up €20,508 (+61,236%), from €33 to €20,541
mainly Net result for the year (+€41,847) and Trade debts (+€20,073)
- Receivables within one year +€12,377
up €12,377 (+17.0%), from €72,837 to €85,215
of which Other amounts receivable: +€33,035
- Tangible fixed assets +€7,796
up €7,796 (+597%), from €1,305 to €9,101
of which Plant, machinery and equipment: +€3,983
- Profit (loss) carried forward +€41,847
up €41,847 (+252%), from €16,592 to €58,440
- Other debts -€37,693
down €37,693 (-99.9%), from €37,719 to €26
- Trade debts +€20,073
up €20,073 (+165%), from €12,152 to €32,225
- Tax, wage and social debts +€16,904
up €16,904 (+359%), from €4,713 to €21,617
of which Remuneration and social security: +€8,530
- Turnover -€134,841
no longer reported in 2025 (was €134,841)
- Purchases and services -€123,150
no longer reported in 2025 (was €123,150)
- Gross operating margin +€43,953
up €43,953 (+376%), from €11,691 to €55,644
- Taxes +€8,374
up €8,374 (+346%), from €2,419 to €10,793
- Depreciation +€1,709
up €1,709 (+345%), from €495 to €2,204
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 | €74,176 | €115,307 | +€41,131 | +55.5% |
| Fixed assets | 21/28 | €1,305 | €9,101 | +€7,796 | +597% |
| Tangible fixed assets | 22/27 | €1,305 | €9,101 | +€7,796 | +597% |
| Plant, machinery and equipment | 23 | €1,305 | €5,289 | +€3,983 | +305% |
| Furniture and vehicles | 24 | - | €3,813 | +€3,813 | |
| Current assets | 29/58 | €72,871 | €106,206 | +€33,335 | +45.7% |
| Amounts receivable within one year | 40/41 | €72,837 | €85,215 | +€12,377 | +17.0% |
| Trade receivables | 40 | €69,514 | €48,855 | -€20,658 | -29.7% |
| Other amounts receivable | 41 | €3,324 | €36,359 | +€33,035 | +994% |
| Cash at bank and in hand | 54/58 | €33 | €20,541 | +€20,508 | +61,236% |
| Deferred charges and accrued income | 490/1 | - | €450 | +€450 | |
| Total equity and liabilities | 10/49 | €74,176 | €115,307 | +€41,131 | +55.5% |
| Equity | 10/15 | €19,592 | €61,440 | +€41,847 | +214% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,592 | €58,440 | +€41,847 | +252% |
| Amounts payable | 17/49 | €54,584 | €53,868 | -€716 | -1.3% |
| Amounts payable within one year | 42/48 | €54,584 | €53,868 | -€716 | -1.3% |
| Trade debts | 44 | €12,152 | €32,225 | +€20,073 | +165% |
| Suppliers | 440/4 | €12,152 | €32,225 | +€20,073 | +165% |
| Taxes, remuneration and social security | 45 | €4,713 | €21,617 | +€16,904 | +359% |
| Taxes | 450/3 | €4,713 | €13,087 | +€8,374 | +178% |
| Remuneration and social security | 454/9 | - | €8,530 | +€8,530 | |
| Other amounts payable | 47/48 | €37,719 | €26 | -€37,693 | -99.9% |
| Turnover | 70 | €134,841 | - | -€134,841 | |
| Goods, raw materials, services and sundry goods | 60/61 | €123,150 | - | -€123,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €2,204 | +€1,709 | +345% |
| Other operating charges | 640/8 | €1,139 | €444 | -€695 | -61.0% |
| Gross operating margin | 9900 | €11,691 | €55,644 | +€43,953 | +376% |
| Operating profit (loss) | 9901 | €10,057 | €52,996 | +€42,939 | +427% |
| Financial charges | 65/66B | €180 | €355 | +€175 | +97.2% |
| Recurring financial charges | 65 | €180 | €355 | +€175 | +97.2% |
| Profit (loss) for the period before taxes | 9903 | €9,877 | €52,640 | +€42,764 | +433% |
| Income taxes | 67/77 | €2,419 | €10,793 | +€8,374 | +346% |
| Profit (loss) for the period | 9904 | €7,457 | €41,847 | +€34,390 | +461% |
| Profit (loss) for the period to be appropriated | 9905 | €7,457 | €41,847 | +€34,390 | +461% |
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 17 October 2026 via checked.be.