TRUSS 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.
TRUSS CONSTRUCT
Largest movements
- Tangible fixed assets -€13,777
down €13,777 (-29.9%), from €46,128 to €32,351
of which Plant, machinery and equipment: -€19,552
- Receivables within one year +€5,272
up €5,272 (+94.0%), from €5,606 to €10,878
of which Trade receivables: +€6,985
- Cash -€1,912
down €1,912 (-63.6%), from €3,005 to €1,093
mainly Investment in fixed assets (net) (-€8,734) and Receivables within one year (-€5,272)
- Deferred charges and accrued income +€1,784
up €1,784 (+306%), from €583 to €2,367
- Debts after one year -€5,000
down €5,000 (-9.2%), from €54,600 to €49,600
- Other debts -€4,659
down €4,659 (-31.3%), from €14,898 to €10,239
- Profit (loss) carried forward +€2,854
up €2,854 (+6.0%), from -€47,833 to -€44,980
- Tax, wage and social debts -€1,406
down €1,406 (-35.6%), from €3,946 to €2,540
of which Taxes: -€1,406
- Gross operating margin +€13,623
up €13,623 (+96.3%), from €14,142 to €27,765
- Other operating charges -€514
down €514 (-24.8%), from €2,079 to €1,564
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 | €55,323 | €46,689 | -€8,634 | -15.6% |
| Fixed assets | 21/28 | €46,128 | €32,351 | -€13,777 | -29.9% |
| Tangible fixed assets | 22/27 | €46,128 | €32,351 | -€13,777 | -29.9% |
| Plant, machinery and equipment | 23 | €45,769 | €26,217 | -€19,552 | -42.7% |
| Furniture and vehicles | 24 | €360 | €6,134 | +€5,774 | +1,605% |
| Current assets | 29/58 | €9,194 | €14,338 | +€5,144 | +55.9% |
| Amounts receivable within one year | 40/41 | €5,606 | €10,878 | +€5,272 | +94.0% |
| Trade receivables | 40 | €3,490 | €10,475 | +€6,985 | +200% |
| Other amounts receivable | 41 | €2,116 | €404 | -€1,713 | -80.9% |
| Cash at bank and in hand | 54/58 | €3,005 | €1,093 | -€1,912 | -63.6% |
| Deferred charges and accrued income | 490/1 | €583 | €2,367 | +€1,784 | +306% |
| Total equity and liabilities | 10/49 | €55,323 | €46,689 | -€8,634 | -15.6% |
| Equity | 10/15 | -€27,833 | -€24,980 | +€2,854 | +10.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,833 | -€44,980 | +€2,854 | +6.0% |
| Amounts payable | 17/49 | €83,156 | €71,669 | -€11,487 | -13.8% |
| Amounts payable after more than one year | 17 | €54,600 | €49,600 | -€5,000 | -9.2% |
| Financial debts | 170/4 | €54,600 | €49,600 | -€5,000 | -9.2% |
| Amounts payable within one year | 42/48 | €28,556 | €22,069 | -€6,487 | -22.7% |
| Trade debts | 44 | €9,713 | €9,290 | -€423 | -4.4% |
| Suppliers | 440/4 | €9,713 | €9,290 | -€423 | -4.4% |
| Taxes, remuneration and social security | 45 | €3,946 | €2,540 | -€1,406 | -35.6% |
| Taxes | 450/3 | €2,246 | €840 | -€1,406 | -62.6% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €14,898 | €10,239 | -€4,659 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,513 | €22,511 | -€2 | 0.0% |
| Other operating charges | 640/8 | €2,079 | €1,564 | -€514 | -24.8% |
| Gross operating margin | 9900 | €14,142 | €27,765 | +€13,623 | +96.3% |
| Operating profit (loss) | 9901 | -€10,449 | €3,689 | +€14,139 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €413 | €606 | +€193 | +46.8% |
| Recurring financial charges | 65 | €413 | €606 | +€193 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,862 | €3,083 | +€13,945 | |
| Income taxes | 67/77 | €197 | €229 | +€32 | +16.3% |
| Profit (loss) for the period | 9904 | -€11,059 | €2,854 | +€13,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,059 | €2,854 | +€13,913 |
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 17 October 2026 via checked.be.