POS CONSTRUCT: what changed
POS CONSTRUCT
Largest movements
- Receivables within one year -€3,122
down €3,122 (-69.8%), from €4,471 to €1,349
of which Trade receivables: -€4,450
- Tangible fixed assets -€1,741
down €1,741 (-66.1%), from €2,634 to €893
of which Furniture and vehicles: -€1,275
- Cash -€974
no longer reported in 2025 (was €974)
mainly Other debts (-€3,228) and Net result for the year (-€2,609)
- Other debts -€3,228
no longer reported in 2025 (was €3,228)
- Profit (loss) carried forward -€2,609
down €2,609 (-16.7%), from -€15,609 to -€18,218
- Gross operating margin +€7,034
up €7,034 (+89.4%), from -€7,864 to -€830
- Depreciation -€229
down €229 (-11.6%), from €1,970 to €1,741
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,079 | €2,242 | -€5,837 | -72.2% |
| Fixed assets | 21/28 | €2,634 | €893 | -€1,741 | -66.1% |
| Tangible fixed assets | 22/27 | €2,634 | €893 | -€1,741 | -66.1% |
| Plant, machinery and equipment | 23 | €661 | €196 | -€465 | -70.4% |
| Furniture and vehicles | 24 | €1,972 | €697 | -€1,275 | -64.7% |
| Current assets | 29/58 | €5,445 | €1,349 | -€4,096 | -75.2% |
| Amounts receivable within one year | 40/41 | €4,471 | €1,349 | -€3,122 | -69.8% |
| Trade receivables | 40 | €4,450 | - | -€4,450 | |
| Other amounts receivable | 41 | €21 | €1,349 | +€1,328 | +6,324% |
| Cash at bank and in hand | 54/58 | €974 | - | -€974 | |
| Total equity and liabilities | 10/49 | €8,079 | €2,242 | -€5,837 | -72.2% |
| Equity | 10/15 | €4,851 | €2,242 | -€2,609 | -53.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,609 | -€18,218 | -€2,609 | -16.7% |
| Amounts payable | 17/49 | €3,228 | - | -€3,228 | |
| Amounts payable within one year | 42/48 | €3,228 | - | -€3,228 | |
| Other amounts payable | 47/48 | €3,228 | - | -€3,228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,970 | €1,741 | -€229 | -11.6% |
| Gross operating margin | 9900 | -€7,864 | -€830 | +€7,034 | +89.4% |
| Operating profit (loss) | 9901 | -€9,834 | -€2,571 | +€7,263 | +73.9% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €165 | €104 | -€61 | -37.1% |
| Recurring financial charges | 65 | €165 | €104 | -€61 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,000 | -€2,609 | +€7,391 | +73.9% |
| Profit (loss) for the period | 9904 | -€10,000 | -€2,609 | +€7,391 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,000 | -€2,609 | +€7,391 | +73.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.