NL 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.
NL CONSTRUCT
Largest movements
- Cash +€7,943
new in 2025: €7,943
- Current investments -€5,957
no longer reported in 2025 (was €5,957)
- Receivables within one year -€3,994
down €3,994 (-74.7%), from €5,346 to €1,353
of which Trade receivables: -€5,070
- Trade debts +€11,307
up €11,307 (+6229.9%), from €182 to €11,489
- Profit (loss) carried forward -€11,294
down €11,294, from €3,612 to -€7,682
- Other debts -€3,105
down €3,105 (-80.7%), from €3,847 to €741
- Tax, wage and social debts +€1,085
up €1,085 (+93.2%), from €1,163 to €2,248
- Turnover -€21,943
no longer reported in 2025 (was €21,943)
- Purchases and services -€16,771
no longer reported in 2025 (was €16,771)
- Gross operating margin -€3,803
down €3,803 (-73.5%), from €5,172 to €1,369
- Taxes -€1,029
down €1,029 (-88.5%), from €1,163 to €134
- Financial charges +€841
up €841 (+1711.2%), from €49 to €891
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,304 | €9,296 | -€2,008 | -17.8% |
| Current assets | 29/58 | €11,304 | €9,296 | -€2,008 | -17.8% |
| Amounts receivable within one year | 40/41 | €5,346 | €1,353 | -€3,994 | -74.7% |
| Trade receivables | 40 | €5,070 | - | -€5,070 | |
| Other amounts receivable | 41 | €276 | €1,353 | +€1,077 | +390.1% |
| Current investments | 50/53 | €5,957 | - | -€5,957 | |
| Cash at bank and in hand | 54/58 | - | €7,943 | +€7,943 | |
| Total equity and liabilities | 10/49 | €11,304 | €9,296 | -€2,008 | -17.8% |
| Equity | 10/15 | €6,112 | -€5,182 | -€11,294 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,612 | -€7,682 | -€11,294 | |
| Amounts payable | 17/49 | €5,191 | €14,478 | +€9,287 | +178.9% |
| Amounts payable within one year | 42/48 | €5,191 | €14,478 | +€9,287 | +178.9% |
| Trade debts | 44 | €182 | €11,489 | +€11,307 | +6229.9% |
| Suppliers | 440/4 | €182 | €11,489 | +€11,307 | +6229.9% |
| Taxes, remuneration and social security | 45 | €1,163 | €2,248 | +€1,085 | +93.2% |
| Taxes | 450/3 | €1,163 | €2,248 | +€1,085 | +93.2% |
| Other amounts payable | 47/48 | €3,847 | €741 | -€3,105 | -80.7% |
| Turnover | 70 | €21,943 | - | -€21,943 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,771 | - | -€16,771 | |
| Other operating charges | 640/8 | €348 | €312 | -€36 | -10.2% |
| Gross operating margin | 9900 | €5,172 | €1,369 | -€3,803 | -73.5% |
| Operating profit (loss) | 9901 | €4,825 | €1,057 | -€3,768 | -78.1% |
| Financial charges | 65/66B | €49 | €891 | +€841 | +1711.2% |
| Recurring financial charges | 65 | €49 | €891 | +€841 | +1711.2% |
| Profit (loss) for the period before taxes | 9903 | €4,776 | €166 | -€4,609 | -96.5% |
| Income taxes | 67/77 | €1,163 | €134 | -€1,029 | -88.5% |
| Profit (loss) for the period | 9904 | €3,612 | €33 | -€3,580 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,612 | €33 | -€3,580 | -99.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.