PLAN B 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.
PLAN B CONSTRUCT
Largest movements
- Tangible fixed assets -€7,714
down €7,714 (-63.6%), from €12,137 to €4,423
of which Furniture and vehicles: -€7,513
- Deferred charges and accrued income -€1,683
down €1,683 (-84.9%), from €1,982 to €299
- Cash -€1,407
down €1,407 (-28.4%), from €4,948 to €3,541
mainly Contributions, distributions and other (-€10,000) and Other debts (-€8,400)
- Other debts -€8,400
down €8,400 (-54.5%), from €15,400 to €7,000
- Tax, wage and social debts -€1,362
down €1,362 (-13.3%), from €10,277 to €8,914
of which Taxes: -€3,962
- Profit (loss) carried forward -€1,059
down €1,059 (-3.0%), from €35,820 to €34,761
- Gross operating margin -€2,603
down €2,603 (-10.5%), from €24,683 to €22,079
- Other operating charges -€1,542
down €1,542 (-64.5%), from €2,390 to €848
- Financial charges -€776
down €776 (-38.1%), from €2,040 to €1,264
- Taxes -€362
down €362 (-9.9%), from €3,677 to €3,314
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 | €88,401 | €76,912 | -€11,489 | -13.0% |
| Fixed assets | 21/28 | €12,592 | €4,878 | -€7,714 | -61.3% |
| Tangible fixed assets | 22/27 | €12,137 | €4,423 | -€7,714 | -63.6% |
| Plant, machinery and equipment | 23 | €200 | - | -€200 | |
| Furniture and vehicles | 24 | €11,937 | €4,423 | -€7,513 | -62.9% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €75,809 | €72,034 | -€3,775 | -5.0% |
| Amounts receivable within one year | 40/41 | €68,878 | €68,193 | -€685 | -1.0% |
| Trade receivables | 40 | €20,338 | €31,731 | +€11,393 | +56.0% |
| Other amounts receivable | 41 | €48,540 | €36,462 | -€12,077 | -24.9% |
| Cash at bank and in hand | 54/58 | €4,948 | €3,541 | -€1,407 | -28.4% |
| Deferred charges and accrued income | 490/1 | €1,982 | €299 | -€1,683 | -84.9% |
| Total equity and liabilities | 10/49 | €88,401 | €76,912 | -€11,489 | -13.0% |
| Equity | 10/15 | €43,980 | €42,921 | -€1,059 | -2.4% |
| Contributions | 10/11 | €8,160 | €8,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,820 | €34,761 | -€1,059 | -3.0% |
| Amounts payable | 17/49 | €44,420 | €33,990 | -€10,430 | -23.5% |
| Amounts payable within one year | 42/48 | €44,420 | €33,990 | -€10,430 | -23.5% |
| Trade debts | 44 | €18,744 | €18,076 | -€667 | -3.6% |
| Suppliers | 440/4 | €18,744 | €18,076 | -€667 | -3.6% |
| Taxes, remuneration and social security | 45 | €10,277 | €8,914 | -€1,362 | -13.3% |
| Taxes | 450/3 | €10,277 | €6,314 | -€3,962 | -38.6% |
| Remuneration and social security | 454/9 | - | €2,600 | +€2,600 | |
| Other amounts payable | 47/48 | €15,400 | €7,000 | -€8,400 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,467 | €7,714 | +€247 | +3.3% |
| Other operating charges | 640/8 | €2,390 | €848 | -€1,542 | -64.5% |
| Gross operating margin | 9900 | €24,683 | €22,079 | -€2,603 | -10.5% |
| Operating profit (loss) | 9901 | €14,826 | €13,518 | -€1,308 | -8.8% |
| Financial income | 75/76B | €198 | €1 | -€197 | -99.4% |
| Recurring financial income | 75 | €198 | €1 | -€197 | -99.4% |
| Financial charges | 65/66B | €2,040 | €1,264 | -€776 | -38.1% |
| Recurring financial charges | 65 | €2,040 | €1,264 | -€776 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €12,984 | €12,255 | -€729 | -5.6% |
| Income taxes | 67/77 | €3,677 | €3,314 | -€362 | -9.9% |
| Profit (loss) for the period | 9904 | €9,308 | €8,941 | -€367 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,308 | €8,941 | -€367 | -3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.