NCH CONSTRUCT SPRL: 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.
NCH CONSTRUCT SPRL
Largest movements
- Cash +€84,484
up €84,484 (+74.6%), from €113,312 to €197,796
mainly Net result for the year (+€133,044) and Other debts (+€68,842)
- Receivables within one year +€80,948
up €80,948 (+32.5%), from €249,079 to €330,027
of which Trade receivables: +€64,695
- Tangible fixed assets -€54,531
down €54,531 (-12.6%), from €432,102 to €377,571
of which Furniture and vehicles: -€34,602
- Reserves +€133,044
up €133,044 (+306%), from €43,456 to €176,500
of which Distributable reserves: +€133,044
- Trade debts -€78,943
down €78,943 (-23.4%), from €336,902 to €257,959
- Other debts +€68,842
up €68,842 (+137%), from €50,198 to €119,040
- Debts after one year -€9,841
down €9,841 (-28.5%), from €34,505 to €24,664
- Purchases and services -€1.2m
down €1.2m (-32.9%), from €3.8m to €2.5m
- Turnover -€1.2m
down €1.2m (-29.7%), from €4.0m to €2.8m
- Gross operating margin +€54,812
up €54,812 (+24.8%), from €220,615 to €275,427
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 | €794,543 | €905,444 | +€110,901 | +14.0% |
| Fixed assets | 21/28 | €432,152 | €377,621 | -€54,531 | -12.6% |
| Tangible fixed assets | 22/27 | €432,102 | €377,571 | -€54,531 | -12.6% |
| Plant, machinery and equipment | 23 | €11,825 | €8,237 | -€3,588 | -30.3% |
| Furniture and vehicles | 24 | €114,386 | €79,784 | -€34,602 | -30.3% |
| Other tangible fixed assets | 26 | €305,891 | €289,550 | -€16,341 | -5.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €362,391 | €527,823 | +€165,432 | +45.7% |
| Amounts receivable within one year | 40/41 | €249,079 | €330,027 | +€80,948 | +32.5% |
| Trade receivables | 40 | €184,735 | €249,430 | +€64,695 | +35.0% |
| Other amounts receivable | 41 | €64,344 | €80,597 | +€16,253 | +25.3% |
| Cash at bank and in hand | 54/58 | €113,312 | €197,796 | +€84,484 | +74.6% |
| Total equity and liabilities | 10/49 | €794,543 | €905,444 | +€110,901 | +14.0% |
| Equity | 10/15 | €292,290 | €425,334 | +€133,044 | +45.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €43,456 | €176,500 | +€133,044 | +306% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €33,456 | €166,500 | +€133,044 | +398% |
| Profit (loss) carried forward | 14 | €228,374 | €228,374 | = | 0.0% |
| Amounts payable | 17/49 | €502,253 | €480,110 | -€22,143 | -4.4% |
| Amounts payable after more than one year | 17 | €34,505 | €24,664 | -€9,841 | -28.5% |
| Financial debts | 170/4 | €34,505 | €24,664 | -€9,841 | -28.5% |
| Amounts payable within one year | 42/48 | €467,748 | €455,446 | -€12,302 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €14,667 | €9,841 | -€4,826 | -32.9% |
| Trade debts | 44 | €336,902 | €257,959 | -€78,943 | -23.4% |
| Suppliers | 440/4 | €336,902 | €257,959 | -€78,943 | -23.4% |
| Taxes, remuneration and social security | 45 | €65,981 | €68,606 | +€2,625 | +4.0% |
| Taxes | 450/3 | €65,981 | €57,767 | -€8,214 | -12.4% |
| Remuneration and social security | 454/9 | - | €10,839 | +€10,839 | |
| Other amounts payable | 47/48 | €50,198 | €119,040 | +€68,842 | +137% |
| Turnover | 70 | €3,973,886 | €2,794,208 | -€1.2m | -29.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,753,271 | €2,518,782 | -€1.2m | -32.9% |
| Remuneration, social security and pensions | 62 | - | €1,172 | +€1,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,135 | €57,074 | -€5,061 | -8.1% |
| Other operating charges | 640/8 | €5,520 | €4,788 | -€732 | -13.3% |
| Non-recurring operating charges | 66A | - | €14,000 | +€14,000 | |
| Gross operating margin | 9900 | €220,615 | €275,427 | +€54,812 | +24.8% |
| Operating profit (loss) | 9901 | €152,960 | €198,393 | +€45,433 | +29.7% |
| Financial income | 75/76B | €0 | €758 | +€758 | |
| Recurring financial income | 75 | €0 | €758 | +€758 | |
| Financial charges | 65/66B | €12,507 | €7,787 | -€4,720 | -37.7% |
| Recurring financial charges | 65 | €12,507 | €7,787 | -€4,720 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €140,453 | €191,364 | +€50,911 | +36.2% |
| Income taxes | 67/77 | €35,567 | €58,320 | +€22,753 | +64.0% |
| Profit (loss) for the period | 9904 | €104,886 | €133,044 | +€28,158 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,886 | €133,044 | +€28,158 | +26.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.