LITTLE 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.
LITTLE CONSTRUCT
Largest movements
- Receivables within one year +€11,039
up €11,039 (+39.2%), from €28,149 to €39,188
of which Trade receivables: +€14,755
- Cash -€2,326
down €2,326 (-100%), from €2,326 to €0
mainly Net result for the year (-€11,361) and Receivables within one year (-€11,039)
- Profit (loss) carried forward -€11,361
down €11,361 (-506%), from -€2,245 to -€13,606
- Trade debts +€10,683
up €10,683 (+65.4%), from €16,334 to €27,017
- Other debts +€6,769
up €6,769 (+80.4%), from €8,414 to €15,183
- Short-term financial debts +€4,671
new in 2025: €4,671
- Tax, wage and social debts -€1,795
down €1,795 (-67.6%), from €2,655 to €860
of which Remuneration and social security: -€2,655
- Gross operating margin -€15,363
down €15,363, from €9,586 to -€5,777
- Financial charges -€2,825
down €2,825 (-84.1%), from €3,358 to €533
- Taxes +€1,660
new in 2025: €1,660
- Other operating charges +€1,438
up €1,438 (+193%), from €746 to €2,184
- Depreciation +€228
up €228 (+23.3%), from €979 to €1,207
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 | €32,065 | €40,685 | +€8,620 | +26.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,590 | €1,497 | -€93 | -5.9% |
| Tangible fixed assets | 22/27 | €1,590 | €1,497 | -€93 | -5.9% |
| Plant, machinery and equipment | 23 | €301 | €184 | -€116 | -38.7% |
| Furniture and vehicles | 24 | €1,289 | €1,312 | +€23 | +1.8% |
| Current assets | 29/58 | €30,475 | €39,188 | +€8,713 | +28.6% |
| Amounts receivable within one year | 40/41 | €28,149 | €39,188 | +€11,039 | +39.2% |
| Trade receivables | 40 | €24,433 | €39,188 | +€14,755 | +60.4% |
| Other amounts receivable | 41 | €3,716 | €0 | -€3,716 | -100% |
| Cash at bank and in hand | 54/58 | €2,326 | €0 | -€2,326 | -100% |
| Total equity and liabilities | 10/49 | €32,065 | €40,685 | +€8,620 | +26.9% |
| Equity | 10/15 | €4,315 | -€7,046 | -€11,361 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €360 | €360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €360 | - | -€360 | |
| Reserves not available under the articles | 1311 | €360 | - | -€360 | |
| Distributable reserves | 133 | - | €360 | +€360 | |
| Profit (loss) carried forward | 14 | -€2,245 | -€13,606 | -€11,361 | -506% |
| Amounts payable | 17/49 | €27,750 | €47,731 | +€19,981 | +72.0% |
| Amounts payable within one year | 42/48 | €27,403 | €47,731 | +€20,328 | +74.2% |
| Financial debts | 43 | - | €4,671 | +€4,671 | |
| Credit institutions | 430/8 | - | €4,671 | +€4,671 | |
| Trade debts | 44 | €16,334 | €27,017 | +€10,683 | +65.4% |
| Suppliers | 440/4 | €16,334 | €27,017 | +€10,683 | +65.4% |
| Taxes, remuneration and social security | 45 | €2,655 | €860 | -€1,795 | -67.6% |
| Taxes | 450/3 | - | €860 | +€860 | |
| Remuneration and social security | 454/9 | €2,655 | €0 | -€2,655 | -100% |
| Other amounts payable | 47/48 | €8,414 | €15,183 | +€6,769 | +80.4% |
| Accrued charges and deferred income | 492/3 | €348 | €0 | -€348 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €1,207 | +€228 | +23.3% |
| Other operating charges | 640/8 | €746 | €2,184 | +€1,438 | +193% |
| Non-recurring operating charges | 66A | €6,372 | - | -€6,372 | |
| Gross operating margin | 9900 | €9,586 | -€5,777 | -€15,363 | |
| Operating profit (loss) | 9901 | €1,488 | -€9,168 | -€10,656 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €3,358 | €533 | -€2,825 | -84.1% |
| Recurring financial charges | 65 | €3,358 | €533 | -€2,825 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,867 | -€9,701 | -€7,834 | -420% |
| Income taxes | 67/77 | - | €1,660 | +€1,660 | |
| Profit (loss) for the period | 9904 | -€1,867 | -€11,361 | -€9,494 | -509% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,867 | -€11,361 | -€9,494 | -509% |
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 19 October 2026 via checked.be.