CONSTRUCT CONCEPT & SERVICES: what changed
CONSTRUCT CONCEPT & SERVICES
Largest movements
- Cash +€3,940
new in 2025: €3,940
mainly Debts after one year (+€6,068) and Current portion of long-term debt (+€4,961)
- Receivables within one year +€3,645
up €3,645 (+11.4%), from €31,896 to €35,541
of which Trade receivables: +€9,606
- Current investments -€613
no longer reported in 2025 (was €613)
- Trade debts -€6,222
down €6,222 (-99.1%), from €6,280 to €58
- Debts after one year +€6,068
new in 2025: €6,068
- Current portion of long-term debt +€4,961
new in 2025: €4,961
- Tax, wage and social debts +€2,500
up €2,500 (+133%), from €1,875 to €4,375
of which Remuneration and social security: +€2,500
- Profit (loss) carried forward -€500
down €500 (-10.8%), from €4,650 to €4,150
- Financial charges +€1,233
up €1,233 (+125%), from €986 to €2,219
- Gross operating margin +€726
up €726 (+16.2%), from €4,481 to €5,207
- Taxes +€311
up €311 (+20.3%), from €1,534 to €1,845
- Other operating charges -€110
down €110 (-6.9%), from €1,593 to €1,482
- Depreciation -€93
down €93 (-23.8%), from €390 to €297
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 | €33,475 | €40,281 | +€6,806 | +20.3% |
| Fixed assets | 21/28 | €297 | - | -€297 | |
| Tangible fixed assets | 22/27 | €297 | - | -€297 | |
| Furniture and vehicles | 24 | €297 | - | -€297 | |
| Current assets | 29/58 | €33,178 | €40,281 | +€7,103 | +21.4% |
| Amounts receivable within one year | 40/41 | €31,896 | €35,541 | +€3,645 | +11.4% |
| Trade receivables | 40 | €20,340 | €29,946 | +€9,606 | +47.2% |
| Other amounts receivable | 41 | €11,555 | €5,595 | -€5,960 | -51.6% |
| Current investments | 50/53 | €613 | - | -€613 | |
| Cash at bank and in hand | 54/58 | - | €3,940 | +€3,940 | |
| Deferred charges and accrued income | 490/1 | €669 | €801 | +€132 | +19.7% |
| Total equity and liabilities | 10/49 | €33,475 | €40,281 | +€6,806 | +20.3% |
| Equity | 10/15 | €25,320 | €24,820 | -€500 | -2.0% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €1,170 | €1,170 | = | 0.0% |
| Distributable reserves | 133 | €1,170 | €1,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,650 | €4,150 | -€500 | -10.8% |
| Amounts payable | 17/49 | €8,155 | €15,462 | +€7,307 | +89.6% |
| Amounts payable after more than one year | 17 | - | €6,068 | +€6,068 | |
| Financial debts | 170/4 | - | €6,068 | +€6,068 | |
| Amounts payable within one year | 42/48 | €8,155 | €9,394 | +€1,238 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,961 | +€4,961 | |
| Trade debts | 44 | €6,280 | €58 | -€6,222 | -99.1% |
| Suppliers | 440/4 | €6,280 | €58 | -€6,222 | -99.1% |
| Taxes, remuneration and social security | 45 | €1,875 | €4,375 | +€2,500 | +133% |
| Taxes | 450/3 | €1,875 | €1,875 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €297 | -€93 | -23.8% |
| Other operating charges | 640/8 | €1,593 | €1,482 | -€110 | -6.9% |
| Gross operating margin | 9900 | €4,481 | €5,207 | +€726 | +16.2% |
| Operating profit (loss) | 9901 | €2,499 | €3,427 | +€928 | +37.2% |
| Financial income | 75/76B | €146 | €137 | -€10 | -6.5% |
| Recurring financial income | 75 | €146 | €137 | -€10 | -6.5% |
| Financial charges | 65/66B | €986 | €2,219 | +€1,233 | +125% |
| Recurring financial charges | 65 | €986 | €2,219 | +€1,233 | +125% |
| Profit (loss) for the period before taxes | 9903 | €1,659 | €1,345 | -€314 | -18.9% |
| Income taxes | 67/77 | €1,534 | €1,845 | +€311 | +20.3% |
| Profit (loss) for the period | 9904 | €125 | -€500 | -€625 | |
| Profit (loss) for the period to be appropriated | 9905 | €125 | -€500 | -€625 |
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 1 November 2026 via checked.be.