Nieuw-Construct: what changed
Two fiscal 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.
Nieuw-Construct
Largest movements
- Receivables within one year -€2.0m
down €2.0m (-96.6%), from €2.1m to €69,499
of which Other amounts receivable: -€2.0m
- Cash -€261,614
down €261,614 (-67.1%), from €389,850 to €128,236
mainly Other debts (-€2.1m) and Tax, wage and social debts (-€104,205)
- Deferred charges and accrued income +€48,657
up €48,657 (+56.2%), from €86,655 to €135,312
- Other debts -€2.1m
down €2.1m (-100.0%), from €2.1m to €0
- Tax, wage and social debts -€104,205
down €104,205 (-97.9%), from €106,460 to €2,255
- Trade debts -€67,346
down €67,346 (-30.0%), from €224,323 to €156,977
- Turnover -€3.9m
down €3.9m (-100.0%), from €3.9m to €0
- Purchases and services -€480,646
down €480,646 (-85.2%), from €564,326 to €83,680
- Gross operating margin -€217,994
down €217,994, from €179,131 to -€38,863
- Taxes -€67,170
down €67,170 (-96.8%), from €69,425 to €2,255
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.
Cash bridge derived
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 | €2,548,577 | €333,047 | -€2.2m | -86.9% |
| Current assets | 29/58 | €2,548,577 | €333,047 | -€2.2m | -86.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,072,073 | €69,499 | -€2.0m | -96.6% |
| Trade receivables | 40 | €22,073 | €30,126 | +€8,053 | +36.5% |
| Other amounts receivable | 41 | €2,050,000 | €39,373 | -€2.0m | -98.1% |
| Cash at bank and in hand | 54/58 | €389,850 | €128,236 | -€261,614 | -67.1% |
| Deferred charges and accrued income | 490/1 | €86,655 | €135,312 | +€48,657 | +56.2% |
| Total equity and liabilities | 10/49 | €2,548,577 | €333,047 | -€2.2m | -86.9% |
| Equity | 10/15 | €167,795 | €173,815 | +€6,021 | +3.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,795 | €53,815 | +€6,021 | +12.6% |
| Amounts payable | 17/49 | €2,380,783 | €159,232 | -€2.2m | -93.3% |
| Amounts payable within one year | 42/48 | €2,380,783 | €159,232 | -€2.2m | -93.3% |
| Trade debts | 44 | €224,323 | €156,977 | -€67,346 | -30.0% |
| Suppliers | 440/4 | €224,323 | €156,977 | -€67,346 | -30.0% |
| Taxes, remuneration and social security | 45 | €106,460 | €2,255 | -€104,205 | -97.9% |
| Taxes | 450/3 | €106,460 | €2,255 | -€104,205 | -97.9% |
| Other amounts payable | 47/48 | €2,050,000 | €0 | -€2.1m | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €3,928,467 | €0 | -€3.9m | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €564,326 | €83,680 | -€480,646 | -85.2% |
| Other operating charges | 640/8 | €2,217 | €1,115 | -€1,102 | -49.7% |
| Gross operating margin | 9900 | €179,131 | -€38,863 | -€217,994 | |
| Operating profit (loss) | 9901 | €176,914 | -€39,978 | -€216,892 | |
| Financial income | 75/76B | €83,847 | €48,657 | -€35,190 | -42.0% |
| Recurring financial income | 75 | €83,847 | €48,657 | -€35,190 | -42.0% |
| Financial charges | 65/66B | €620 | €403 | -€217 | -35.0% |
| Recurring financial charges | 65 | €620 | €403 | -€217 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €260,141 | €8,276 | -€251,865 | -96.8% |
| Income taxes | 67/77 | €69,425 | €2,255 | -€67,170 | -96.8% |
| Profit (loss) for the period | 9904 | €190,716 | €6,021 | -€184,695 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €190,716 | €6,021 | -€184,695 | -96.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.