ONE-STOP BUILD KONSTRUCTIVE: 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.
ONE-STOP BUILD KONSTRUCTIVE
Largest movements
- Tangible fixed assets +€64,168
up €64,168 (+65.2%), from €98,424 to €162,592
of which Other tangible fixed assets: +€65,548
- Stocks and contracts +€13,840
up €13,840 (+46.1%), from €30,050 to €43,890
- Cash -€11,318
down €11,318 (-52.6%), from €21,532 to €10,214
mainly Debts after one year (-€115,731) and Investment in fixed assets (net) (-€80,940)
- Receivables within one year -€8,449
down €8,449 (-5.8%), from €144,738 to €136,288
of which Trade receivables: -€41,320
- Deferred charges and accrued income +€5,405
up €5,405 (+361.4%), from €1,496 to €6,901
- Debts after one year -€115,731
down €115,731 (-70.0%), from €165,292 to €49,561
- Reserves +€70,000
up €70,000 (+350.0%), from €20,000 to €90,000
- Tax, wage and social debts +€43,545
up €43,545 (+106.4%), from €40,917 to €84,462
of which Taxes: +€38,212
- Accrued charges and deferred income +€35,488
up €35,488 (+60.8%), from €58,356 to €93,845
- Profit (loss) carried forward +€28,190
up €28,190, from -€25,436 to €2,754
- Gross operating margin +€45,199
up €45,199 (+20.4%), from €222,029 to €267,227
- Taxes +€36,757
up €36,757 (+1278.9%), from €2,874 to €39,632
- Staff costs -€25,934
down €25,934 (-25.6%), from €101,136 to €75,202
- Financial charges -€9,933
down €9,933 (-84.0%), from €11,831 to €1,898
- Depreciation +€7,222
up €7,222 (+70.6%), from €10,225 to €17,447
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 | €298,429 | €361,399 | +€62,970 | +21.1% |
| Fixed assets | 21/28 | €100,613 | €164,106 | +€63,493 | +63.1% |
| Intangible fixed assets | 21 | €2,129 | €1,454 | -€675 | -31.7% |
| Tangible fixed assets | 22/27 | €98,424 | €162,592 | +€64,168 | +65.2% |
| Land and buildings | 22 | €33,727 | €31,957 | -€1,770 | -5.2% |
| Plant, machinery and equipment | 23 | €7,158 | €8,557 | +€1,399 | +19.5% |
| Furniture and vehicles | 24 | €37,540 | €36,532 | -€1,008 | -2.7% |
| Other tangible fixed assets | 26 | €19,999 | €85,547 | +€65,548 | +327.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €197,816 | €197,292 | -€523 | -0.3% |
| Stocks and contracts in progress | 3 | €30,050 | €43,890 | +€13,840 | +46.1% |
| Stocks | 30/36 | €30,050 | €43,890 | +€13,840 | +46.1% |
| Amounts receivable within one year | 40/41 | €144,738 | €136,288 | -€8,449 | -5.8% |
| Trade receivables | 40 | €133,775 | €92,455 | -€41,320 | -30.9% |
| Other amounts receivable | 41 | €10,963 | €43,834 | +€32,871 | +299.8% |
| Cash at bank and in hand | 54/58 | €21,532 | €10,214 | -€11,318 | -52.6% |
| Deferred charges and accrued income | 490/1 | €1,496 | €6,901 | +€5,405 | +361.4% |
| Total equity and liabilities | 10/49 | €298,429 | €361,399 | +€62,970 | +21.1% |
| Equity | 10/15 | -€4,936 | €93,254 | +€98,190 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €20,000 | €90,000 | +€70,000 | +350.0% |
| Non-distributable reserves | 130/1 | €20,000 | €90,000 | +€70,000 | +350.0% |
| Other | 1319 | €20,000 | €90,000 | +€70,000 | +350.0% |
| Profit (loss) carried forward | 14 | -€25,436 | €2,754 | +€28,190 | |
| Amounts payable | 17/49 | €303,365 | €268,144 | -€35,220 | -11.6% |
| Amounts payable after more than one year | 17 | €165,292 | €49,561 | -€115,731 | -70.0% |
| Financial debts | 170/4 | €165,292 | €49,561 | -€115,731 | -70.0% |
| Amounts payable within one year | 42/48 | €79,716 | €124,739 | +€45,023 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €28,294 | €25,731 | -€2,563 | -9.1% |
| Trade debts | 44 | - | €5,650 | +€5,650 | |
| Suppliers | 440/4 | - | €5,650 | +€5,650 | |
| Taxes, remuneration and social security | 45 | €40,917 | €84,462 | +€43,545 | +106.4% |
| Taxes | 450/3 | €28,718 | €66,930 | +€38,212 | +133.1% |
| Remuneration and social security | 454/9 | €12,200 | €17,532 | +€5,333 | +43.7% |
| Other amounts payable | 47/48 | €10,505 | €8,896 | -€1,609 | -15.3% |
| Accrued charges and deferred income | 492/3 | €58,356 | €93,845 | +€35,488 | +60.8% |
| Remuneration, social security and pensions | 62 | €101,136 | €75,202 | -€25,934 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,225 | €17,447 | +€7,222 | +70.6% |
| Other operating charges | 640/8 | €9,953 | €9,471 | -€482 | -4.8% |
| Non-recurring operating charges | 66A | €37,869 | €25,996 | -€11,872 | -31.4% |
| Gross operating margin | 9900 | €222,029 | €267,227 | +€45,199 | +20.4% |
| Operating profit (loss) | 9901 | €62,846 | €139,111 | +€76,265 | +121.4% |
| Financial income | 75/76B | €358 | €609 | +€251 | +70.0% |
| Recurring financial income | 75 | €358 | €609 | +€251 | +70.0% |
| Financial charges | 65/66B | €11,831 | €1,898 | -€9,933 | -84.0% |
| Recurring financial charges | 65 | €11,831 | €1,898 | -€9,933 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €51,373 | €137,822 | +€86,448 | +168.3% |
| Income taxes | 67/77 | €2,874 | €39,632 | +€36,757 | +1278.9% |
| Profit (loss) for the period | 9904 | €48,499 | €98,190 | +€49,691 | +102.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,499 | €98,190 | +€49,691 | +102.5% |
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 12 October 2026 via checked.be.