STATAMAT: 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.
What changed
STATAMAT
NACE 43.240, Other construction installation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€58,209
2024 · €182,742-€124,533
Equity
€109,318
2024 · €51,109+€58,209
Cash
€251,242
2024 · €286,978-€35,736
Balance sheet total
€1.4m
2024 · €1.4m+€5,040
Largest movements
Assets
- Stocks and contracts -€211,120
down €211,120 (-44.8%), from €471,471 to €260,351
- Receivables within one year +€152,064
up €152,064 (+26.0%), from €583,997 to €736,062
of which Trade receivables: +€221,600
- Intangible fixed assets +€84,810
up €84,810, from €0 to €84,810
- Cash -€35,736
down €35,736 (-12.5%), from €286,978 to €251,242
mainly Other debts (-€199,941) and Receivables within one year (-€152,064)
- Tangible fixed assets +€19,245
up €19,245 (+66.6%), from €28,884 to €48,129
of which Furniture and vehicles: +€23,877
Equity and liabilities
- Other debts -€199,941
down €199,941 (-23.5%), from €849,941 to €650,000
- Provisions +€88,319
up €88,319 (+981.3%), from €9,000 to €97,319
- Profit (loss) carried forward +€58,209
up €58,209 (+12.0%), from -€484,753 to -€426,543
- Trade debts +€30,790
up €30,790 (+9.9%), from €310,420 to €341,210
- Tax, wage and social debts +€27,663
up €27,663 (+15.4%), from €179,650 to €207,313
of which Remuneration and social security: +€36,146
Income statement
- Services and other goods +€100,806
up €100,806 (+16.6%), from €607,276 to €708,082
- Provisions +€88,319
up €88,319, from €0 to €88,319
- Staff costs +€52,877
up €52,877 (+3.4%), from €1.6m to €1.6m
- Write-downs -€36,299
down €36,299 (-36.5%), from €99,412 to €63,114
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.
Result 2024
€182,742
Turnover
-€14,251
Other operating income
+€2,405
Goods and materials
-€21,635
Services and other goods
-€100,806
Staff costs
-€52,877
Depreciation
+€3,524
Write-downs
+€36,299
Provisions
-€88,319
Other operating charges
+€11,354
Other operating items
+€104,322
Financial income
-€8,818
Financial charges
+€3,336
Taxes
+€933
Result 2025
€58,209
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.
From operations
+€77,040
Investment
-€112,776
Financing
€0
Cash 2024
€286,978
From operations (derived)
+€77,040
Net result for the year
+€58,209
Depreciation
+€15,965
Stocks and contracts
+€211,120
Receivables within one year
-€152,064
Deferred charges and accrued income
-€3,022
Provisions
+€88,319
Trade debts
+€30,790
Tax, wage and social debts
+€27,663
Other debts
-€199,941
Investment (derived)
-€112,776
Investment in fixed assets (net)
-€112,776
Cash 2025
€251,242
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,400,120 | €1,405,160 | +€5,040 | +0.4% |
| Fixed assets | 21/28 | €46,089 | €142,899 | +€96,810 | +210.1% |
| Intangible fixed assets | 21 | €0 | €84,810 | +€84,810 | |
| Tangible fixed assets | 22/27 | €28,884 | €48,129 | +€19,245 | +66.6% |
| Plant, machinery and equipment | 23 | €6,122 | €2,968 | -€3,154 | -51.5% |
| Furniture and vehicles | 24 | €21,018 | €44,895 | +€23,877 | +113.6% |
| Other tangible fixed assets | 26 | €1,744 | €266 | -€1,478 | -84.8% |
| Financial fixed assets | 28 | €17,205 | €9,960 | -€7,245 | -42.1% |
| Other financial fixed assets | 284/8 | €17,205 | €9,960 | -€7,245 | -42.1% |
| Amounts receivable and cash guarantees | 285/8 | €17,205 | €9,960 | -€7,245 | -42.1% |
| Current assets | 29/58 | €1,354,031 | €1,262,261 | -€91,770 | -6.8% |
| Stocks and contracts in progress | 3 | €471,471 | €260,351 | -€211,120 | -44.8% |
| Stocks | 30/36 | €471,471 | €260,351 | -€211,120 | -44.8% |
| Goods purchased for resale | 34 | €471,471 | €260,351 | -€211,120 | -44.8% |
| Amounts receivable within one year | 40/41 | €583,997 | €736,062 | +€152,064 | +26.0% |
| Trade receivables | 40 | €514,461 | €736,062 | +€221,600 | +43.1% |
| Other amounts receivable | 41 | €69,536 | €0 | -€69,536 | -100.0% |
| Cash at bank and in hand | 54/58 | €286,978 | €251,242 | -€35,736 | -12.5% |
| Deferred charges and accrued income | 490/1 | €11,585 | €14,606 | +€3,022 | +26.1% |
| Total equity and liabilities | 10/49 | €1,400,120 | €1,405,160 | +€5,040 | +0.4% |
| Equity | 10/15 | €51,109 | €109,318 | +€58,209 | +113.9% |
| Contributions | 10/11 | €521,483 | €521,483 | = | 0.0% |
| Capital | 10 | €521,483 | €521,483 | = | 0.0% |
| Issued capital | 100 | €521,483 | €521,483 | = | 0.0% |
| Reserves | 13 | €14,378 | €14,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,378 | €14,378 | = | 0.0% |
| Legal reserve | 130 | €14,378 | €14,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484,753 | -€426,543 | +€58,209 | +12.0% |
| Provisions and deferred taxes | 16 | €9,000 | €97,319 | +€88,319 | +981.3% |
| Provisions for liabilities and charges | 160/5 | €9,000 | €97,319 | +€88,319 | +981.3% |
| Other liabilities and charges | 164/5 | €9,000 | €97,319 | +€88,319 | +981.3% |
| Amounts payable | 17/49 | €1,340,011 | €1,198,523 | -€141,488 | -10.6% |
| Amounts payable within one year | 42/48 | €1,340,011 | €1,198,523 | -€141,488 | -10.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €310,420 | €341,210 | +€30,790 | +9.9% |
| Suppliers | 440/4 | €310,420 | €341,210 | +€30,790 | +9.9% |
| Taxes, remuneration and social security | 45 | €179,650 | €207,313 | +€27,663 | +15.4% |
| Taxes | 450/3 | €53,938 | €45,455 | -€8,483 | -15.7% |
| Remuneration and social security | 454/9 | €125,712 | €161,858 | +€36,146 | +28.8% |
| Other amounts payable | 47/48 | €849,941 | €650,000 | -€199,941 | -23.5% |
| Operating income | 70/76A | €3,623,429 | €3,693,964 | +€70,535 | +1.9% |
| Turnover | 70 | €3,547,005 | €3,532,754 | -€14,251 | -0.4% |
| Other operating income | 74 | €33,206 | €35,611 | +€2,405 | +7.2% |
| Non-recurring operating income | 76A | €43,218 | €125,599 | +€82,381 | +190.6% |
| Operating charges | 60/66A | €3,415,261 | €3,605,780 | +€190,519 | +5.6% |
| Goods for resale, raw materials and consumables | 60 | €1,094,591 | €1,116,226 | +€21,635 | +2.0% |
| Purchases | 600/8 | €1,126,423 | €900,542 | -€225,882 | -20.1% |
| Change in stocks: decrease (increase) | 609 | -€31,832 | €215,684 | +€247,516 | |
| Services and other goods | 61 | €607,276 | €708,082 | +€100,806 | +16.6% |
| Remuneration, social security and pensions | 62 | €1,552,778 | €1,605,655 | +€52,877 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,490 | €15,965 | -€3,524 | -18.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €99,412 | €63,114 | -€36,299 | -36.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | €88,319 | +€88,319 | |
| Other operating charges | 640/8 | €19,772 | €8,418 | -€11,354 | -57.4% |
| Non-recurring operating charges | 66A | €21,941 | €0 | -€21,941 | -100.0% |
| Operating profit (loss) | 9901 | €208,169 | €88,184 | -€119,984 | -57.6% |
| Financial income | 75/76B | €12,749 | €3,931 | -€8,818 | -69.2% |
| Recurring financial income | 75 | €12,749 | €3,931 | -€8,818 | -69.2% |
| Income from financial fixed assets | 750 | €708 | €1,215 | +€507 | +71.6% |
| Income from current assets | 751 | €374 | €0 | -€374 | -100.0% |
| Other financial income | 752/9 | €11,667 | €2,716 | -€8,950 | -76.7% |
| Financial charges | 65/66B | €37,480 | €34,144 | -€3,336 | -8.9% |
| Recurring financial charges | 65 | €37,480 | €34,144 | -€3,336 | -8.9% |
| Debt charges | 650 | €35,579 | €53,425 | +€17,846 | +50.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€9,680 | -€123,242 | -€113,562 | -1173.2% |
| Other financial charges | 652/9 | €11,581 | €103,961 | +€92,380 | +797.7% |
| Profit (loss) for the period before taxes | 9903 | €183,438 | €57,971 | -€125,466 | -68.4% |
| Income taxes | 67/77 | €696 | -€238 | -€933 | |
| Taxes | 670/3 | €696 | €442 | -€254 | -36.4% |
| Tax adjustments and reversals of tax provisions | 77 | - | €680 | +€680 | |
| Profit (loss) for the period | 9904 | €182,742 | €58,209 | -€124,533 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €182,742 | €58,209 | -€124,533 | -68.1% |
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 2 October 2026 via checked.be.