SOUZA & FREITAS 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.
SOUZA & FREITAS CONSTRUCT
Largest movements
- Receivables within one year +€7,301
up €7,301 (+122%), from €6,001 to €13,302
of which Trade receivables: +€7,128
- Cash -€2,297
down €2,297 (-44.6%), from €5,151 to €2,854
mainly Receivables within one year (-€7,301) and Trade debts (-€6,986)
- Trade debts -€6,986
down €6,986 (-98.9%), from €7,066 to €80
- Tax, wage and social debts +€6,963
up €6,963 (+183%), from €3,813 to €10,776
of which Remuneration and social security: +€4,339
- Profit (loss) carried forward +€4,987
up €4,987, from -€1,607 to €3,380
- Gross operating margin +€9,069
up €9,069, from -€295 to €8,774
- Taxes +€1,861
up €1,861 (+330%), from €563 to €2,424
- Financial charges +€914
up €914 (+339%), from €270 to €1,184
- Other operating charges -€329
down €329 (-64.7%), from €508 to €179
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 | €11,152 | €16,156 | +€5,005 | +44.9% |
| Current assets | 29/58 | €11,152 | €16,156 | +€5,005 | +44.9% |
| Amounts receivable within one year | 40/41 | €6,001 | €13,302 | +€7,301 | +122% |
| Trade receivables | 40 | €5,612 | €12,740 | +€7,128 | +127% |
| Other amounts receivable | 41 | €389 | €562 | +€173 | +44.6% |
| Cash at bank and in hand | 54/58 | €5,151 | €2,854 | -€2,297 | -44.6% |
| Total equity and liabilities | 10/49 | €11,152 | €16,156 | +€5,005 | +44.9% |
| Equity | 10/15 | -€607 | €4,380 | +€4,987 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,607 | €3,380 | +€4,987 | |
| Amounts payable | 17/49 | €11,759 | €11,776 | +€18 | +0.1% |
| Amounts payable within one year | 42/48 | €11,759 | €11,776 | +€18 | +0.1% |
| Trade debts | 44 | €7,066 | €80 | -€6,986 | -98.9% |
| Suppliers | 440/4 | €7,066 | €80 | -€6,986 | -98.9% |
| Taxes, remuneration and social security | 45 | €3,813 | €10,776 | +€6,963 | +183% |
| Taxes | 450/3 | €563 | €3,187 | +€2,624 | +466% |
| Remuneration and social security | 454/9 | €3,250 | €7,589 | +€4,339 | +134% |
| Other amounts payable | 47/48 | €880 | €920 | +€40 | +4.6% |
| Other operating charges | 640/8 | €508 | €179 | -€329 | -64.7% |
| Gross operating margin | 9900 | -€295 | €8,774 | +€9,069 | |
| Operating profit (loss) | 9901 | -€804 | €8,595 | +€9,398 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €270 | €1,184 | +€914 | +339% |
| Recurring financial charges | 65 | €270 | €1,184 | +€914 | +339% |
| Profit (loss) for the period before taxes | 9903 | -€1,074 | €7,411 | +€8,485 | |
| Income taxes | 67/77 | €563 | €2,424 | +€1,861 | +330% |
| Profit (loss) for the period | 9904 | -€1,637 | €4,987 | +€6,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,637 | €4,987 | +€6,624 |
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 21 October 2026 via checked.be.