SEVEN CONSTRUCT: 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.
SEVEN CONSTRUCT
Largest movements
- Receivables within one year -€8,249
down €8,249 (-15.9%), from €51,925 to €43,676
of which Trade receivables: -€5,500
- Cash +€3,751
up €3,751 (+23.4%), from €16,028 to €19,779
mainly Tax, wage and social debts (+€12,064) and Receivables within one year (+€8,249)
- Financial fixed assets -€2,215
down €2,215 (-37.6%), from €5,893 to €3,678
- Tangible fixed assets +€1,442
up €1,442 (+46.3%), from €3,115 to €4,557
of which Plant, machinery and equipment: +€1,748
- Trade debts -€12,451
down €12,451 (-58.5%), from €21,301 to €8,850
- Tax, wage and social debts +€12,064
up €12,064 (+148%), from €8,167 to €20,231
of which Remuneration and social security: +€12,599
- Profit (loss) carried forward -€5,136
down €5,136 (-21.0%), from -€24,507 to -€29,643
- Gross operating margin -€10,804
down €10,804, from €7,758 to -€3,046
- Depreciation -€1,910
down €1,910 (-74.4%), from €2,568 to €658
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 | €76,961 | €71,690 | -€5,271 | -6.8% |
| Fixed assets | 21/28 | €9,008 | €8,235 | -€773 | -8.6% |
| Tangible fixed assets | 22/27 | €3,115 | €4,557 | +€1,442 | +46.3% |
| Plant, machinery and equipment | 23 | €2,341 | €4,088 | +€1,748 | +74.7% |
| Furniture and vehicles | 24 | €775 | €468 | -€306 | -39.5% |
| Financial fixed assets | 28 | €5,893 | €3,678 | -€2,215 | -37.6% |
| Current assets | 29/58 | €67,953 | €63,455 | -€4,498 | -6.6% |
| Amounts receivable within one year | 40/41 | €51,925 | €43,676 | -€8,249 | -15.9% |
| Trade receivables | 40 | €49,176 | €43,676 | -€5,500 | -11.2% |
| Other amounts receivable | 41 | €2,749 | - | -€2,749 | |
| Cash at bank and in hand | 54/58 | €16,028 | €19,779 | +€3,751 | +23.4% |
| Total equity and liabilities | 10/49 | €76,961 | €71,690 | -€5,271 | -6.8% |
| Equity | 10/15 | €47,493 | €42,357 | -€5,136 | -10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,507 | -€29,643 | -€5,136 | -21.0% |
| Amounts payable | 17/49 | €29,468 | €29,333 | -€135 | -0.5% |
| Amounts payable within one year | 42/48 | €29,468 | €29,333 | -€135 | -0.5% |
| Trade debts | 44 | €21,301 | €8,850 | -€12,451 | -58.5% |
| Suppliers | 440/4 | €21,301 | €8,850 | -€12,451 | -58.5% |
| Taxes, remuneration and social security | 45 | €8,167 | €20,231 | +€12,064 | +148% |
| Taxes | 450/3 | €1,354 | €818 | -€535 | -39.5% |
| Remuneration and social security | 454/9 | €6,813 | €19,412 | +€12,599 | +185% |
| Other amounts payable | 47/48 | - | €252 | +€252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,568 | €658 | -€1,910 | -74.4% |
| Other operating charges | 640/8 | €901 | €969 | +€68 | +7.6% |
| Gross operating margin | 9900 | €7,758 | -€3,046 | -€10,804 | |
| Operating profit (loss) | 9901 | €4,289 | -€4,673 | -€8,962 | |
| Financial charges | 65/66B | €128 | €110 | -€18 | -13.9% |
| Recurring financial charges | 65 | €128 | €110 | -€18 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €4,161 | -€4,783 | -€8,944 | |
| Income taxes | 67/77 | €341 | €353 | +€11 | +3.4% |
| Profit (loss) for the period | 9904 | €3,819 | -€5,136 | -€8,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,819 | -€5,136 | -€8,956 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.