LUXURY C&N 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.
LUXURY C&N CONSTRUCT
Largest movements
- Cash -€16,001
down €16,001 (-71.0%), from €22,538 to €6,537
mainly Debts after one year (-€15,920) and Other debts (-€9,000)
- Tangible fixed assets -€14,364
down €14,364 (-31.4%), from €45,727 to €31,363
of which Furniture and vehicles: -€14,097
- Receivables within one year +€7,263
up €7,263 (+26.5%), from €27,414 to €34,677
of which Trade receivables: +€8,334
- Debts after one year -€15,920
down €15,920 (-69.6%), from €22,872 to €6,951
- Other debts -€9,000
no longer reported in 2025 (was €9,000)
- Trade debts +€3,063
up €3,063 (+208%), from €1,476 to €4,540
- Tax, wage and social debts -€2,657
down €2,657 (-22.7%), from €11,704 to €9,048
of which Taxes: -€1,357
- Profit (loss) carried forward +€2,196
up €2,196 (+6.5%), from €33,920 to €36,116
- Gross operating margin -€23,961
down €23,961 (-49.6%), from €48,335 to €24,374
- Taxes -€2,571
down €2,571 (-53.1%), from €4,844 to €2,273
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 | €97,189 | €74,576 | -€22,614 | -23.3% |
| Fixed assets | 21/28 | €45,727 | €31,363 | -€14,364 | -31.4% |
| Tangible fixed assets | 22/27 | €45,727 | €31,363 | -€14,364 | -31.4% |
| Plant, machinery and equipment | 23 | €734 | €466 | -€268 | -36.5% |
| Furniture and vehicles | 24 | €44,994 | €30,897 | -€14,097 | -31.3% |
| Current assets | 29/58 | €51,462 | €43,213 | -€8,249 | -16.0% |
| Amounts receivable within one year | 40/41 | €27,414 | €34,677 | +€7,263 | +26.5% |
| Trade receivables | 40 | €15,508 | €23,841 | +€8,334 | +53.7% |
| Other amounts receivable | 41 | €11,906 | €10,835 | -€1,070 | -9.0% |
| Cash at bank and in hand | 54/58 | €22,538 | €6,537 | -€16,001 | -71.0% |
| Deferred charges and accrued income | 490/1 | €1,510 | €1,999 | +€488 | +32.3% |
| Total equity and liabilities | 10/49 | €97,189 | €74,576 | -€22,614 | -23.3% |
| Equity | 10/15 | €35,920 | €38,116 | +€2,196 | +6.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,920 | €36,116 | +€2,196 | +6.5% |
| Amounts payable | 17/49 | €61,269 | €36,459 | -€24,810 | -40.5% |
| Amounts payable after more than one year | 17 | €22,872 | €6,951 | -€15,920 | -69.6% |
| Financial debts | 170/4 | €22,872 | €6,951 | -€15,920 | -69.6% |
| Amounts payable within one year | 42/48 | €38,397 | €29,508 | -€8,889 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €16,217 | €15,920 | -€296 | -1.8% |
| Trade debts | 44 | €1,476 | €4,540 | +€3,063 | +208% |
| Suppliers | 440/4 | €1,476 | €4,540 | +€3,063 | +208% |
| Taxes, remuneration and social security | 45 | €11,704 | €9,048 | -€2,657 | -22.7% |
| Taxes | 450/3 | €4,804 | €3,448 | -€1,357 | -28.2% |
| Remuneration and social security | 454/9 | €6,900 | €5,600 | -€1,300 | -18.8% |
| Other amounts payable | 47/48 | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,259 | €16,996 | -€262 | -1.5% |
| Other operating charges | 640/8 | €1,079 | €1,104 | +€26 | +2.4% |
| Gross operating margin | 9900 | €48,335 | €24,374 | -€23,961 | -49.6% |
| Operating profit (loss) | 9901 | €29,998 | €6,274 | -€23,724 | -79.1% |
| Financial income | 75/76B | €595 | €611 | +€16 | +2.6% |
| Recurring financial income | 75 | €595 | €611 | +€16 | +2.6% |
| Financial charges | 65/66B | €2,770 | €2,415 | -€355 | -12.8% |
| Recurring financial charges | 65 | €2,770 | €2,415 | -€355 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €27,823 | €4,470 | -€23,354 | -83.9% |
| Income taxes | 67/77 | €4,844 | €2,273 | -€2,571 | -53.1% |
| Profit (loss) for the period | 9904 | €22,979 | €2,196 | -€20,783 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,979 | €2,196 | -€20,783 | -90.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.