PERFORMANCE CONSTRUCTION: 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.
PERFORMANCE CONSTRUCTION
Largest movements
- Receivables within one year +€383,458
up €383,458 (+250%), from €153,358 to €536,817
of which Other amounts receivable: +€426,023
- Financial fixed assets -€372,605
down €372,605 (-99.9%), from €372,968 to €363
- Cash +€76,046
up €76,046 (+146%), from €52,107 to €128,152
mainly Investment in fixed assets (net) (+€372,605) and Net result for the year (+€115,349)
- Tangible fixed assets -€25,013
down €25,013 (-47.7%), from €52,464 to €27,451
of which Furniture and vehicles: -€24,630
- Deferred charges and accrued income -€16,865
down €16,865 (-98.5%), from €17,129 to €264
- Other debts +€60,337
up €60,337 (+293%), from €20,603 to €80,940
- Short-term financial debts -€28,202
down €28,202 (-75.9%), from €37,138 to €8,937
- Tax, wage and social debts +€26,027
up €26,027 (+77.2%), from €33,702 to €59,729
of which Taxes: +€25,583
- Trade debts -€20,789
down €20,789 (-82.6%), from €25,169 to €4,381
- Profit (loss) carried forward +€20,149
up €20,149 (+4.1%), from €487,182 to €507,330
- Gross operating margin -€98,502
down €98,502 (-24.9%), from €395,737 to €297,235
- Staff costs -€96,511
down €96,511 (-34.2%), from €282,447 to €185,936
- Financial income +€52,918
up €52,918 (+302%), from €17,500 to €70,418
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 | €648,025 | €693,047 | +€45,022 | +6.9% |
| Fixed assets | 21/28 | €425,431 | €27,814 | -€397,617 | -93.5% |
| Tangible fixed assets | 22/27 | €52,464 | €27,451 | -€25,013 | -47.7% |
| Plant, machinery and equipment | 23 | €1,532 | €1,149 | -€383 | -25.0% |
| Furniture and vehicles | 24 | €50,932 | €26,302 | -€24,630 | -48.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €372,968 | €363 | -€372,605 | -99.9% |
| Current assets | 29/58 | €222,594 | €665,232 | +€442,639 | +199% |
| Amounts receivable within one year | 40/41 | €153,358 | €536,817 | +€383,458 | +250% |
| Trade receivables | 40 | €136,358 | €93,794 | -€42,564 | -31.2% |
| Other amounts receivable | 41 | €17,000 | €443,023 | +€426,023 | +2,506% |
| Cash at bank and in hand | 54/58 | €52,107 | €128,152 | +€76,046 | +146% |
| Deferred charges and accrued income | 490/1 | €17,129 | €264 | -€16,865 | -98.5% |
| Total equity and liabilities | 10/49 | €648,025 | €693,047 | +€45,022 | +6.9% |
| Equity | 10/15 | €505,582 | €525,930 | +€20,349 | +4.0% |
| Contributions | 10/11 | €18,400 | €18,600 | +€200 | +1.1% |
| Capital | 10 | €18,400 | €18,600 | +€200 | +1.1% |
| Issued capital | 100 | €18,400 | €18,600 | +€200 | +1.1% |
| Share premium | 1100/10 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €487,182 | €507,330 | +€20,149 | +4.1% |
| Amounts payable | 17/49 | €142,444 | €167,117 | +€24,673 | +17.3% |
| Amounts payable after more than one year | 17 | €19,534 | - | -€19,534 | |
| Financial debts | 170/4 | €19,534 | - | -€19,534 | |
| Amounts payable within one year | 42/48 | €122,910 | €167,117 | +€44,207 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €6,298 | €13,130 | +€6,833 | +108% |
| Financial debts | 43 | €37,138 | €8,937 | -€28,202 | -75.9% |
| Credit institutions | 430/8 | €37,138 | €8,937 | -€28,202 | -75.9% |
| Trade debts | 44 | €25,169 | €4,381 | -€20,789 | -82.6% |
| Suppliers | 440/4 | €25,169 | €4,381 | -€20,789 | -82.6% |
| Taxes, remuneration and social security | 45 | €33,702 | €59,729 | +€26,027 | +77.2% |
| Taxes | 450/3 | €10,686 | €36,269 | +€25,583 | +239% |
| Remuneration and social security | 454/9 | €23,016 | €23,461 | +€444 | +1.9% |
| Other amounts payable | 47/48 | €20,603 | €80,940 | +€60,337 | +293% |
| Remuneration, social security and pensions | 62 | €282,447 | €185,936 | -€96,511 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,013 | €25,013 | = | 0.0% |
| Other operating charges | 640/8 | €1,401 | €1,710 | +€309 | +22.1% |
| Gross operating margin | 9900 | €395,737 | €297,235 | -€98,502 | -24.9% |
| Operating profit (loss) | 9901 | €86,876 | €84,576 | -€2,300 | -2.6% |
| Financial income | 75/76B | €17,500 | €70,418 | +€52,918 | +302% |
| Recurring financial income | 75 | €17,500 | €70,418 | +€52,918 | +302% |
| Financial charges | 65/66B | €3,075 | €2,253 | -€822 | -26.7% |
| Recurring financial charges | 65 | €3,075 | €2,253 | -€822 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €101,300 | €152,740 | +€51,440 | +50.8% |
| Income taxes | 67/77 | €34,261 | €37,392 | +€3,131 | +9.1% |
| Profit (loss) for the period | 9904 | €67,040 | €115,349 | +€48,309 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,040 | €115,349 | +€48,309 | +72.1% |
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 16 October 2026 via checked.be.