LA CONSTANTA: 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.
LA CONSTANTA
Largest movements
- Receivables within one year -€88
down €88 (-57.7%), from €152 to €65
of which Trade receivables: -€152
- Profit (loss) carried forward -€30,690
down €30,690 (-182%), from -€16,828 to -€47,518
- Other debts +€25,506
up €25,506 (+150%), from €16,980 to €42,486
- Tax, wage and social debts +€5,096
new in 2025: €5,096
- Purchases and services +€42,506
up €42,506 (+253%), from €16,828 to €59,333
- Turnover +€30,459
new in 2025: €30,459
- Gross operating margin -€12,047
down €12,047 (-71.6%), from -€16,828 to -€28,875
- Other operating charges +€1,750
new in 2025: €1,750
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152 | €65 | -€88 | -57.7% |
| Current assets | 29/58 | €152 | €65 | -€88 | -57.7% |
| Amounts receivable within one year | 40/41 | €152 | €65 | -€88 | -57.7% |
| Trade receivables | 40 | €152 | - | -€152 | |
| Other amounts receivable | 41 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €152 | €65 | -€88 | -57.7% |
| Equity | 10/15 | -€16,828 | -€47,518 | -€30,690 | -182% |
| Profit (loss) carried forward | 14 | -€16,828 | -€47,518 | -€30,690 | -182% |
| Amounts payable | 17/49 | €16,980 | €47,583 | +€30,603 | +180% |
| Amounts payable within one year | 42/48 | €16,980 | €47,583 | +€30,603 | +180% |
| Taxes, remuneration and social security | 45 | - | €5,096 | +€5,096 | |
| Taxes | 450/3 | - | €5,096 | +€5,096 | |
| Other amounts payable | 47/48 | €16,980 | €42,486 | +€25,506 | +150% |
| Turnover | 70 | - | €30,459 | +€30,459 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,828 | €59,333 | +€42,506 | +253% |
| Other operating charges | 640/8 | - | €1,750 | +€1,750 | |
| Gross operating margin | 9900 | -€16,828 | -€28,875 | -€12,047 | -71.6% |
| Operating profit (loss) | 9901 | -€16,828 | -€30,625 | -€13,797 | -82.0% |
| Financial charges | 65/66B | - | €66 | +€66 | |
| Recurring financial charges | 65 | - | €66 | +€66 | |
| Profit (loss) for the period before taxes | 9903 | -€16,828 | -€30,690 | -€13,863 | -82.4% |
| Profit (loss) for the period | 9904 | -€16,828 | -€30,690 | -€13,863 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,828 | -€30,690 | -€13,863 | -82.4% |
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 15 October 2026 via checked.be.