SILVA CONSTRUCTION: 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.
SILVA CONSTRUCTION
Largest movements
- Receivables within one year +€58,219
up €58,219 (+251.6%), from €23,136 to €81,355
of which Other amounts receivable: +€39,501
- Tangible fixed assets +€3,334
new in 2025: €3,334
- Profit (loss) carried forward +€39,308
up €39,308 (+342.8%), from €11,466 to €50,774
- Short-term financial debts +€19,787
new in 2025: €19,787
- Tax, wage and social debts +€4,276
up €4,276 (+50.0%), from €8,549 to €12,824
of which Taxes: +€9,958
- Other debts -€1,584
no longer reported in 2025 (was €1,584)
- Gross operating margin +€31,850
up €31,850 (+183.1%), from €17,392 to €49,242
- Taxes +€7,091
up €7,091 (+247.4%), from €2,867 to €9,958
- Financial income +€2,096
new in 2025: €2,096
- Other operating charges -€1,740
no longer reported in 2025 (was €1,740)
- Depreciation +€1,667
new in 2025: €1,667
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 | €23,428 | €85,019 | +€61,591 | +262.9% |
| Fixed assets | 21/28 | - | €3,664 | +€3,664 | |
| Tangible fixed assets | 22/27 | - | €3,334 | +€3,334 | |
| Furniture and vehicles | 24 | - | €3,334 | +€3,334 | |
| Financial fixed assets | 28 | - | €330 | +€330 | |
| Current assets | 29/58 | €23,428 | €81,355 | +€57,927 | +247.3% |
| Amounts receivable within one year | 40/41 | €23,136 | €81,355 | +€58,219 | +251.6% |
| Trade receivables | 40 | €21,181 | €39,900 | +€18,719 | +88.4% |
| Other amounts receivable | 41 | €1,955 | €41,455 | +€39,501 | +2020.7% |
| Cash at bank and in hand | 54/58 | €292 | - | -€292 | |
| Total equity and liabilities | 10/49 | €23,428 | €85,019 | +€61,591 | +262.9% |
| Equity | 10/15 | €12,966 | €52,274 | +€39,308 | +303.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,466 | €50,774 | +€39,308 | +342.8% |
| Amounts payable | 17/49 | €10,462 | €32,744 | +€22,282 | +213.0% |
| Amounts payable within one year | 42/48 | €10,462 | €32,744 | +€22,282 | +213.0% |
| Financial debts | 43 | - | €19,787 | +€19,787 | |
| Credit institutions | 430/8 | - | €19,787 | +€19,787 | |
| Trade debts | 44 | €330 | €133 | -€197 | -59.8% |
| Suppliers | 440/4 | €330 | €133 | -€197 | -59.8% |
| Taxes, remuneration and social security | 45 | €8,549 | €12,824 | +€4,276 | +50.0% |
| Taxes | 450/3 | €2,867 | €12,824 | +€9,958 | +347.4% |
| Remuneration and social security | 454/9 | €5,682 | - | -€5,682 | |
| Other amounts payable | 47/48 | €1,584 | - | -€1,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,667 | +€1,667 | |
| Other operating charges | 640/8 | €1,740 | - | -€1,740 | |
| Gross operating margin | 9900 | €17,392 | €49,242 | +€31,850 | +183.1% |
| Operating profit (loss) | 9901 | €15,652 | €47,576 | +€31,924 | +204.0% |
| Financial income | 75/76B | - | €2,096 | +€2,096 | |
| Recurring financial income | 75 | - | €2,096 | +€2,096 | |
| Financial charges | 65/66B | €126 | €406 | +€280 | +223.1% |
| Recurring financial charges | 65 | €126 | €406 | +€280 | +223.1% |
| Profit (loss) for the period before taxes | 9903 | €15,526 | €49,266 | +€33,740 | +217.3% |
| Income taxes | 67/77 | €2,867 | €9,958 | +€7,091 | +247.4% |
| Profit (loss) for the period | 9904 | €12,660 | €39,308 | +€26,648 | +210.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,660 | €39,308 | +€26,648 | +210.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.