PROFESSIONNAL CONSTRUCTION BUILDING: 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.
PROFESSIONNAL CONSTRUCTION BUILDING
Largest movements
- Receivables within one year +€84,906
up €84,906 (+88.5%), from €95,963 to €180,869
of which Trade receivables: +€50,368
- Cash +€17,104
up €17,104 (+1,189%), from €1,439 to €18,543
mainly Trade debts (+€57,392) and Net result for the year (+€39,205)
- Tangible fixed assets +€2,482
new in 2025: €2,482
- Trade debts +€57,392
up €57,392 (+542%), from €10,587 to €67,979
- Profit (loss) carried forward +€39,205
up €39,205 (+59.9%), from €65,403 to €104,608
- Tax, wage and social debts +€8,137
up €8,137 (+49.6%), from €16,412 to €24,549
of which Taxes: +€7,090
- Gross operating margin +€176,070
up €176,070 (+699%), from €25,190 to €201,259
- Staff costs +€46,756
new in 2025: €46,756
- Write-downs +€46,340
new in 2025: €46,340
- Financial charges +€39,220
up €39,220 (+1,564%), from €2,507 to €41,728
- Taxes +€11,376
up €11,376 (+228%), from €4,997 to €16,373
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 | €97,402 | €202,136 | +€104,734 | +108% |
| Fixed assets | 21/28 | - | €2,482 | +€2,482 | |
| Tangible fixed assets | 22/27 | - | €2,482 | +€2,482 | |
| Furniture and vehicles | 24 | - | €2,482 | +€2,482 | |
| Current assets | 29/58 | €97,402 | €199,655 | +€102,252 | +105% |
| Amounts receivable within one year | 40/41 | €95,963 | €180,869 | +€84,906 | +88.5% |
| Trade receivables | 40 | €72,800 | €123,168 | +€50,368 | +69.2% |
| Other amounts receivable | 41 | €23,163 | €57,701 | +€34,538 | +149% |
| Cash at bank and in hand | 54/58 | €1,439 | €18,543 | +€17,104 | +1,189% |
| Deferred charges and accrued income | 490/1 | - | €243 | +€243 | |
| Total equity and liabilities | 10/49 | €97,402 | €202,136 | +€104,734 | +108% |
| Equity | 10/15 | €70,403 | €109,608 | +€39,205 | +55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,403 | €104,608 | +€39,205 | +59.9% |
| Amounts payable | 17/49 | €26,999 | €92,528 | +€65,529 | +243% |
| Amounts payable within one year | 42/48 | €26,999 | €92,528 | +€65,529 | +243% |
| Trade debts | 44 | €10,587 | €67,979 | +€57,392 | +542% |
| Suppliers | 440/4 | €10,587 | €67,979 | +€57,392 | +542% |
| Taxes, remuneration and social security | 45 | €16,412 | €24,549 | +€8,137 | +49.6% |
| Taxes | 450/3 | €16,412 | €23,502 | +€7,090 | +43.2% |
| Remuneration and social security | 454/9 | - | €1,048 | +€1,048 | |
| Remuneration, social security and pensions | 62 | - | €46,756 | +€46,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €566 | +€566 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €46,340 | +€46,340 | |
| Other operating charges | 640/8 | €387 | €10,576 | +€10,189 | +2,631% |
| Gross operating margin | 9900 | €25,190 | €201,259 | +€176,070 | +699% |
| Operating profit (loss) | 9901 | €24,802 | €97,021 | +€72,218 | +291% |
| Financial income | 75/76B | - | €285 | +€285 | |
| Recurring financial income | 75 | - | €285 | +€285 | |
| Financial charges | 65/66B | €2,507 | €41,728 | +€39,220 | +1,564% |
| Recurring financial charges | 65 | €2,507 | €41,728 | +€39,220 | +1,564% |
| Profit (loss) for the period before taxes | 9903 | €22,295 | €55,577 | +€33,283 | +149% |
| Income taxes | 67/77 | €4,997 | €16,373 | +€11,376 | +228% |
| Profit (loss) for the period | 9904 | €17,298 | €39,205 | +€21,907 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €17,298 | €39,205 | +€21,907 | +127% |
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 29 October 2026 via checked.be.