SITE 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.
SITE CONSTRUCT
Largest movements
- Cash -€4,750
down €4,750 (-76.7%), from €6,193 to €1,443
mainly Net result for the year (-€2,804) and Receivables within one year (-€2,132)
- Receivables within one year +€2,132
up €2,132 (+359.5%), from €593 to €2,724
of which Trade receivables: +€2,304
- Deferred charges and accrued income +€250
up €250 (+31.6%), from €791 to €1,041
- Profit (loss) carried forward -€2,804
down €2,804 (-12.8%), from -€21,882 to -€24,686
- Other debts +€1,498
up €1,498 (+24.9%), from €6,026 to €7,525
- Tax, wage and social debts -€566
down €566 (-22.1%), from €2,566 to €2,000
- Trade debts -€497
no longer reported in 2025 (was €497)
of which Suppliers: -€412
- Gross operating margin -€8,031
down €8,031, from €5,796 to -€2,236
- Turnover -€5,856
down €5,856 (-8.5%), from €69,081 to €63,226
- Purchases and services +€2,176
up €2,176 (+3.4%), from €63,285 to €65,461
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 | €7,667 | €5,299 | -€2,368 | -30.9% |
| Fixed assets | 21/28 | €90 | €90 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €7,577 | €5,209 | -€2,368 | -31.3% |
| Amounts receivable within one year | 40/41 | €593 | €2,724 | +€2,132 | +359.5% |
| Trade receivables | 40 | - | €2,304 | +€2,304 | |
| Other amounts receivable | 41 | €593 | €420 | -€173 | -29.1% |
| Cash at bank and in hand | 54/58 | €6,193 | €1,443 | -€4,750 | -76.7% |
| Deferred charges and accrued income | 490/1 | €791 | €1,041 | +€250 | +31.6% |
| Total equity and liabilities | 10/49 | €7,667 | €5,299 | -€2,368 | -30.9% |
| Equity | 10/15 | -€1,422 | -€4,226 | -€2,804 | -197.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€21,882 | -€24,686 | -€2,804 | -12.8% |
| Amounts payable | 17/49 | €9,089 | €9,525 | +€435 | +4.8% |
| Amounts payable within one year | 42/48 | €9,089 | €9,525 | +€435 | +4.8% |
| Trade debts | 44 | €497 | - | -€497 | |
| Suppliers | 440/4 | €412 | - | -€412 | |
| Bills of exchange payable | 441 | €85 | - | -€85 | |
| Taxes, remuneration and social security | 45 | €2,566 | €2,000 | -€566 | -22.1% |
| Remuneration and social security | 454/9 | €2,566 | €2,000 | -€566 | -22.1% |
| Other amounts payable | 47/48 | €6,026 | €7,525 | +€1,498 | +24.9% |
| Turnover | 70 | €69,081 | €63,226 | -€5,856 | -8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,285 | €65,461 | +€2,176 | +3.4% |
| Remuneration, social security and pensions | 62 | €155 | €85 | -€70 | -45.1% |
| Other operating charges | 640/8 | €738 | €284 | -€454 | -61.5% |
| Gross operating margin | 9900 | €5,796 | -€2,236 | -€8,031 | |
| Operating profit (loss) | 9901 | €4,903 | -€2,605 | -€7,507 | |
| Financial charges | 65/66B | €144 | €67 | -€77 | -53.3% |
| Recurring financial charges | 65 | €144 | €67 | -€77 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €4,759 | -€2,672 | -€7,431 | |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | €4,759 | -€2,804 | -€7,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,759 | -€2,804 | -€7,562 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.