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Timber Construct: 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

Timber Construct

BE 1007.301.448
NACE 41.001, General construction of residential buildings
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€52,416
2024 · €13,543+€38,872
Equity
€80,959
2024 · €28,543+€52,416
Cash
€42,813
2024 · €15,205+€27,608
Balance sheet total
€411,654
2024 · €126,136+€285,518

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€179,312

    up €179,312 (+262.4%), from €68,332 to €247,644

    of which Trade receivables: +€175,440

  • Stocks and contracts +€43,417

    up €43,417 (+226.3%), from €19,186 to €62,603

    of which Stocks: +€32,567

  • Cash +€27,608

    up €27,608 (+181.6%), from €15,205 to €42,813

    mainly Trade debts (+€220,218) and Net result for the year (+€52,416)

  • Tangible fixed assets +€10,486

    up €10,486 (+134.1%), from €7,819 to €18,305

    of which Furniture and vehicles: +€5,484

  • Receivables after one year +€10,343

    up €10,343 (+101.8%), from €10,163 to €20,506

Equity and liabilities
  • Trade debts +€220,218

    up €220,218 (+268.4%), from €82,055 to €302,273

  • Profit (loss) carried forward +€52,416

    up €52,416 (+387.0%), from €13,543 to €65,959

  • Tax, wage and social debts +€20,784

    up €20,784 (+375.3%), from €5,537 to €26,322

    of which Taxes: +€17,811

  • Other debts -€10,000

    no longer reported in 2025 (was €10,000)

Income statement
  • Gross operating margin +€67,978

    up €67,978 (+292.2%), from €23,264 to €91,241

  • Write-downs +€12,800

    new in 2025: €12,800

  • Taxes +€10,547

    up €10,547 (+190.5%), from €5,537 to €16,084

  • Depreciation +€3,622

    up €3,622 (+259.6%), from €1,395 to €5,018

  • Financial charges +€2,319

    up €2,319 (+168.2%), from €1,378 to €3,697

From the 2024 result to the 2025 result

effect on the 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 €13,543
Gross operating margin +€67,978
Depreciation -€3,622
Write-downs -€12,800
Other operating charges -€349
Financial income +€531
Financial charges -€2,319
Taxes -€10,547
Result 2025 €52,416

Cash bridge derived

cash 2024 to 2025

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 +€58,774
Investment -€31,165
Financing €0
Cash 2024 €15,205
Net result for the year +€52,416
Depreciation +€5,018
Receivables after one year -€10,343
Stocks and contracts -€43,417
Receivables within one year -€179,312
Deferred charges and accrued income +€1,310
Trade debts +€220,218
Tax, wage and social debts +€20,784
Other debts -€10,000
Accrued charges and deferred income +€2,100
Investment in fixed assets (net) -€31,165
Cash 2025 €42,813
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €126,136 €411,654 +€285,518 +226.4%
Formation expenses 20 €1,692 €1,295 -€396 -23.4%
Fixed assets 21/28 €7,819 €34,363 +€26,544 +339.5%
Intangible fixed assets 21 - €5,745 +€5,745
Tangible fixed assets 22/27 €7,819 €18,305 +€10,486 +134.1%
Plant, machinery and equipment 23 €3,189 €8,191 +€5,002 +156.9%
Furniture and vehicles 24 €4,630 €10,114 +€5,484 +118.4%
Financial fixed assets 28 - €10,313 +€10,313
Current assets 29/58 €116,625 €375,995 +€259,370 +222.4%
Amounts receivable after more than one year 29 €10,163 €20,506 +€10,343 +101.8%
Trade receivables 290 €10,163 €20,506 +€10,343 +101.8%
Stocks and contracts in progress 3 €19,186 €62,603 +€43,417 +226.3%
Stocks 30/36 €9,286 €41,853 +€32,567 +350.7%
Contracts in progress 37 €9,900 €20,750 +€10,850 +109.6%
Amounts receivable within one year 40/41 €68,332 €247,644 +€179,312 +262.4%
Trade receivables 40 €50,761 €226,201 +€175,440 +345.6%
Other amounts receivable 41 €17,571 €21,442 +€3,871 +22.0%
Cash at bank and in hand 54/58 €15,205 €42,813 +€27,608 +181.6%
Deferred charges and accrued income 490/1 €3,739 €2,429 -€1,310 -35.0%
Total equity and liabilities 10/49 €126,136 €411,654 +€285,518 +226.4%
Equity 10/15 €28,543 €80,959 +€52,416 +183.6%
Contributions 10/11 €15,000 €15,000 = 0.0%
Profit (loss) carried forward 14 €13,543 €65,959 +€52,416 +387.0%
Amounts payable 17/49 €97,592 €330,694 +€233,102 +238.9%
Amounts payable within one year 42/48 €97,592 €328,594 +€231,002 +236.7%
Trade debts 44 €82,055 €302,273 +€220,218 +268.4%
Suppliers 440/4 €82,055 €302,273 +€220,218 +268.4%
Taxes, remuneration and social security 45 €5,537 €26,322 +€20,784 +375.3%
Taxes 450/3 €5,537 €23,349 +€17,811 +321.7%
Remuneration and social security 454/9 - €2,973 +€2,973
Other amounts payable 47/48 €10,000 - -€10,000
Accrued charges and deferred income 492/3 - €2,100 +€2,100
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,395 €5,018 +€3,622 +259.6%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 - €12,800 +€12,800
Other operating charges 640/8 €1,409 €1,758 +€349 +24.8%
Gross operating margin 9900 €23,264 €91,241 +€67,978 +292.2%
Operating profit (loss) 9901 €20,459 €71,666 +€51,207 +250.3%
Financial income 75/76B €0 €531 +€531 +5310900.0%
Recurring financial income 75 €0 €531 +€531 +5310900.0%
Financial charges 65/66B €1,378 €3,697 +€2,319 +168.2%
Recurring financial charges 65 €1,378 €3,697 +€2,319 +168.2%
Profit (loss) for the period before taxes 9903 €19,081 €68,500 +€49,419 +259.0%
Income taxes 67/77 €5,537 €16,084 +€10,547 +190.5%
Profit (loss) for the period 9904 €13,543 €52,416 +€38,872 +287.0%
Profit (loss) for the period to be appropriated 9905 €13,543 €52,416 +€38,872 +287.0%

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 29 September 2026 via checked.be.