ACTUEL CONSTRUCT: what changed
ACTUEL CONSTRUCT
Largest movements
- Receivables within one year +€9,923
up €9,923 (+5.0%), from €199,455 to €209,378
of which Trade receivables: +€10,111
- Tax, wage and social debts +€8,045
up €8,045 (+52.6%), from €15,282 to €23,328
of which Remuneration and social security: +€7,282
- Profit (loss) carried forward +€4,413
up €4,413 (+3.3%), from €134,076 to €138,489
- Advances received -€4,320
down €4,320 (-100%), from €4,320 to €0
- Staff costs +€18,086
up €18,086 (+8.2%), from €219,683 to €237,769
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,917 | €215,319 | +€8,402 | +4.1% |
| Fixed assets | 21/28 | €99 | €99 | = | 0.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €206,818 | €215,220 | +€8,402 | +4.1% |
| Amounts receivable within one year | 40/41 | €199,455 | €209,378 | +€9,923 | +5.0% |
| Trade receivables | 40 | €85,351 | €95,463 | +€10,111 | +11.8% |
| Other amounts receivable | 41 | €114,104 | €113,915 | -€188 | -0.2% |
| Cash at bank and in hand | 54/58 | €5,401 | €3,677 | -€1,724 | -31.9% |
| Deferred charges and accrued income | 490/1 | €1,961 | €2,165 | +€204 | +10.4% |
| Total equity and liabilities | 10/49 | €206,917 | €215,319 | +€8,402 | +4.1% |
| Equity | 10/15 | €167,066 | €171,479 | +€4,413 | +2.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €13,990 | €13,990 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,090 | €12,090 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,076 | €138,489 | +€4,413 | +3.3% |
| Amounts payable | 17/49 | €39,851 | €43,841 | +€3,990 | +10.0% |
| Amounts payable within one year | 42/48 | €39,851 | €43,841 | +€3,990 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €1,167 | €1,167 | = | 0.0% |
| Trade debts | 44 | €2,082 | €1,846 | -€236 | -11.3% |
| Suppliers | 440/4 | €2,082 | €1,846 | -€236 | -11.3% |
| Advances received on contracts in progress | 46 | €4,320 | €0 | -€4,320 | -100% |
| Taxes, remuneration and social security | 45 | €15,282 | €23,328 | +€8,045 | +52.6% |
| Taxes | 450/3 | €111 | €875 | +€763 | +686% |
| Remuneration and social security | 454/9 | €15,171 | €22,453 | +€7,282 | +48.0% |
| Other amounts payable | 47/48 | €17,000 | €17,500 | +€500 | +2.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,754 | €6,935 | +€3,181 | +84.7% |
| Remuneration, social security and pensions | 62 | €219,683 | €237,769 | +€18,086 | +8.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €500 | €0 | -€500 | -100.0% |
| Gross operating margin | 9900 | €252,872 | €252,171 | -€701 | -0.3% |
| Operating profit (loss) | 9901 | €32,302 | €14,003 | -€18,299 | -56.7% |
| Financial income | 75/76B | €1,961 | €2,025 | +€63 | +3.2% |
| Recurring financial income | 75 | €1,961 | €2,025 | +€63 | +3.2% |
| Financial charges | 65/66B | €1,101 | €1,231 | +€130 | +11.8% |
| Recurring financial charges | 65 | €1,101 | €1,231 | +€130 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €33,162 | €14,796 | -€18,366 | -55.4% |
| Income taxes | 67/77 | €3,220 | €1,383 | -€1,837 | -57.1% |
| Profit (loss) for the period | 9904 | €29,942 | €13,413 | -€16,529 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,942 | €13,413 | -€16,529 | -55.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.