U&S 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.
U&S CONSTRUCT
Largest movements
- Receivables within one year +€355,266
up €355,266 (+25.6%), from €1.4m to €1.7m
of which Other amounts receivable: +€286,505
- Cash -€55,358
down €55,358 (-90.9%), from €60,876 to €5,518
mainly Receivables within one year (-€355,266) and Tax, wage and social debts (-€37,878)
- Tangible fixed assets -€41,839
down €41,839 (-7.6%), from €549,991 to €508,152
of which Land and buildings: -€24,250
- Other debts +€186,001
new in 2025: €186,001
- Trade debts +€130,191
up €130,191 (+11.0%), from €1.2m to €1.3m
- Tax, wage and social debts -€37,878
no longer reported in 2025 (was €37,878)
- Debts after one year -€35,158
down €35,158 (-20.9%), from €168,274 to €133,117
of which Financial debts: -€35,158
- Other operating charges +€115,127
up €115,127 (+2223.1%), from €5,179 to €120,305
- Gross operating margin +€82,260
up €82,260 (+38.2%), from €215,181 to €297,442
- Staff costs -€33,552
down €33,552 (-33.7%), from €99,442 to €65,890
- Taxes +€28,804
up €28,804 (+107.9%), from €26,695 to €55,499
- Financial income -€3,532
down €3,532 (-12.2%), from €28,842 to €25,310
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 | €2,000,752 | €2,258,820 | +€258,069 | +12.9% |
| Fixed assets | 21/28 | €550,111 | €508,272 | -€41,839 | -7.6% |
| Tangible fixed assets | 22/27 | €549,991 | €508,152 | -€41,839 | -7.6% |
| Land and buildings | 22 | €501,645 | €477,395 | -€24,250 | -4.8% |
| Plant, machinery and equipment | 23 | €17,965 | €11,524 | -€6,441 | -35.9% |
| Furniture and vehicles | 24 | €30,381 | €15,595 | -€14,786 | -48.7% |
| Other tangible fixed assets | 26 | - | €3,639 | +€3,639 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €1,450,641 | €1,750,549 | +€299,907 | +20.7% |
| Amounts receivable within one year | 40/41 | €1,389,765 | €1,745,031 | +€355,266 | +25.6% |
| Trade receivables | 40 | €1,209,020 | €1,277,781 | +€68,760 | +5.7% |
| Other amounts receivable | 41 | €180,745 | €467,250 | +€286,505 | +158.5% |
| Cash at bank and in hand | 54/58 | €60,876 | €5,518 | -€55,358 | -90.9% |
| Total equity and liabilities | 10/49 | €2,000,752 | €2,258,820 | +€258,069 | +12.9% |
| Equity | 10/15 | €578,518 | €598,784 | +€20,266 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,639 | €155,639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €153,779 | €153,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | €404,279 | €424,545 | +€20,266 | +5.0% |
| Amounts payable | 17/49 | €1,422,234 | €1,660,036 | +€237,802 | +16.7% |
| Amounts payable after more than one year | 17 | €168,274 | €133,117 | -€35,158 | -20.9% |
| Financial debts | 170/4 | €163,274 | €128,117 | -€35,158 | -21.5% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,253,774 | €1,526,229 | +€272,455 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €35,158 | €29,299 | -€5,859 | -16.7% |
| Trade debts | 44 | €1,180,739 | €1,310,930 | +€130,191 | +11.0% |
| Suppliers | 440/4 | €1,180,739 | €1,310,930 | +€130,191 | +11.0% |
| Taxes, remuneration and social security | 45 | €37,878 | - | -€37,878 | |
| Taxes | 450/3 | €37,878 | - | -€37,878 | |
| Other amounts payable | 47/48 | - | €186,001 | +€186,001 | |
| Accrued charges and deferred income | 492/3 | €185 | €690 | +€505 | +272.5% |
| Remuneration, social security and pensions | 62 | €99,442 | €65,890 | -€33,552 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,032 | €47,689 | +€657 | +1.4% |
| Other operating charges | 640/8 | €5,179 | €120,305 | +€115,127 | +2223.1% |
| Gross operating margin | 9900 | €215,181 | €297,442 | +€82,260 | +38.2% |
| Operating profit (loss) | 9901 | €63,528 | €63,557 | +€29 | 0.0% |
| Financial income | 75/76B | €28,842 | €25,310 | -€3,532 | -12.2% |
| Recurring financial income | 75 | €28,842 | €25,310 | -€3,532 | -12.2% |
| Financial charges | 65/66B | €9,930 | €13,102 | +€3,172 | +31.9% |
| Recurring financial charges | 65 | €9,930 | €13,102 | +€3,172 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €82,441 | €75,765 | -€6,676 | -8.1% |
| Income taxes | 67/77 | €26,695 | €55,499 | +€28,804 | +107.9% |
| Profit (loss) for the period | 9904 | €55,746 | €20,266 | -€35,480 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,746 | €20,266 | -€35,480 | -63.6% |
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 12 October 2026 via checked.be.