Pro - 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.
Pro - Construct
Largest movements
- Cash +€53,387
up €53,387 (+126.6%), from €42,165 to €95,552
mainly Stocks and contracts (+€19,297) and Net result for the year (+€16,734)
- Stocks and contracts -€19,297
down €19,297 (-45.2%), from €42,650 to €23,353
- Receivables within one year -€4,369
down €4,369 (-70.2%), from €6,225 to €1,856
of which Trade receivables: -€5,614
- Reserves +€16,734
up €16,734 (+35.8%), from €46,773 to €63,507
of which Distributable reserves: +€16,735
- Tax, wage and social debts +€9,962
up €9,962 (+509.6%), from €1,955 to €11,917
of which Remuneration and social security: +€9,000
- Trade debts +€5,102
up €5,102 (+72.8%), from €7,012 to €12,114
- Other debts -€2,698
down €2,698 (-8.2%), from €32,831 to €30,133
- Gross operating margin +€21,177
up €21,177 (+315.8%), from €6,705 to €27,882
- Taxes +€5,752
up €5,752 (+360.7%), from €1,595 to €7,347
- Staff costs -€368
no longer reported in 2025 (was €368)
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 | €96,176 | €125,276 | +€29,100 | +30.3% |
| Fixed assets | 21/28 | €3,783 | €3,096 | -€687 | -18.2% |
| Tangible fixed assets | 22/27 | €3,783 | €3,096 | -€687 | -18.2% |
| Land and buildings | 22 | €123 | €20 | -€103 | -83.7% |
| Plant, machinery and equipment | 23 | €3,660 | €3,076 | -€584 | -15.9% |
| Current assets | 29/58 | €92,393 | €122,180 | +€29,787 | +32.2% |
| Stocks and contracts in progress | 3 | €42,650 | €23,353 | -€19,297 | -45.2% |
| Stocks | 30/36 | €42,650 | €23,353 | -€19,297 | -45.2% |
| Amounts receivable within one year | 40/41 | €6,225 | €1,856 | -€4,369 | -70.2% |
| Trade receivables | 40 | €5,614 | - | -€5,614 | |
| Other amounts receivable | 41 | €611 | €1,856 | +€1,245 | +203.8% |
| Cash at bank and in hand | 54/58 | €42,165 | €95,552 | +€53,387 | +126.6% |
| Deferred charges and accrued income | 490/1 | €1,353 | €1,419 | +€66 | +4.9% |
| Total equity and liabilities | 10/49 | €96,176 | €125,276 | +€29,100 | +30.3% |
| Equity | 10/15 | €54,378 | €71,112 | +€16,734 | +30.8% |
| Contributions | 10/11 | €7,605 | €7,605 | +€0 | 0.0% |
| Reserves | 13 | €46,773 | €63,507 | +€16,734 | +35.8% |
| Tax-exempt reserves | 132 | €974 | €973 | -€1 | -0.1% |
| Distributable reserves | 133 | €45,799 | €62,534 | +€16,735 | +36.5% |
| Amounts payable | 17/49 | €41,798 | €54,164 | +€12,366 | +29.6% |
| Amounts payable within one year | 42/48 | €41,798 | €54,164 | +€12,366 | +29.6% |
| Trade debts | 44 | €7,012 | €12,114 | +€5,102 | +72.8% |
| Suppliers | 440/4 | €7,012 | €12,114 | +€5,102 | +72.8% |
| Taxes, remuneration and social security | 45 | €1,955 | €11,917 | +€9,962 | +509.6% |
| Taxes | 450/3 | €1,955 | €2,917 | +€962 | +49.2% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €32,831 | €30,133 | -€2,698 | -8.2% |
| Remuneration, social security and pensions | 62 | €368 | - | -€368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €1,075 | +€62 | +6.1% |
| Other operating charges | 640/8 | €2,746 | €2,942 | +€196 | +7.1% |
| Gross operating margin | 9900 | €6,705 | €27,882 | +€21,177 | +315.8% |
| Operating profit (loss) | 9901 | €2,578 | €23,866 | +€21,288 | +825.8% |
| Financial income | 75/76B | €323 | €401 | +€78 | +24.2% |
| Recurring financial income | 75 | €323 | €401 | +€78 | +24.2% |
| Financial charges | 65/66B | €162 | €186 | +€24 | +14.5% |
| Recurring financial charges | 65 | €162 | €186 | +€24 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €2,739 | €24,082 | +€21,343 | +779.2% |
| Income taxes | 67/77 | €1,595 | €7,347 | +€5,752 | +360.7% |
| Profit (loss) for the period | 9904 | €1,144 | €16,734 | +€15,590 | +1362.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,144 | €16,734 | +€15,590 | +1362.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.