SUPERVISION & CONSTRUCTION: what changed
SUPERVISION & CONSTRUCTION
Largest movements
- Tangible fixed assets -€12,671
down €12,671 (-20.9%), from €60,716 to €48,045
of which Furniture and vehicles: -€11,088
- Receivables within one year +€6,351
up €6,351 (+68.2%), from €9,317 to €15,667
of which Trade receivables: +€12,578
- Cash -€5,667
down €5,667 (-52.4%), from €10,807 to €5,140
mainly Debts after one year (-€11,042) and Trade debts (-€9,632)
- Current investments +€4,649
up €4,649 (+16.5%), from €28,112 to €32,761
- Deferred charges and accrued income -€1,263
down €1,263 (-76.4%), from €1,653 to €389
- Debts after one year -€11,042
down €11,042 (-30.6%), from €36,033 to €24,990
- Trade debts -€9,632
down €9,632 (-63.4%), from €15,185 to €5,553
of which Suppliers: -€12,004
- Other debts +€9,191
up €9,191 (+86.7%), from €10,600 to €19,791
- Profit (loss) carried forward +€1,457
up €1,457 (+7.8%), from €18,709 to €20,166
- Current portion of long-term debt +€1,426
up €1,426 (+14.8%), from €9,616 to €11,042
- Depreciation +€9,422
up €9,422 (+290%), from €3,249 to €12,671
- Other operating charges -€8,344
down €8,344 (-92.6%), from €9,014 to €670
- Purchases and services -€7,116
down €7,116 (-14.1%), from €50,403 to €43,287
- Gross operating margin +€5,218
up €5,218 (+41.4%), from €12,605 to €17,823
- Turnover -€1,898
down €1,898 (-3.0%), from €63,008 to €61,110
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 | €110,604 | €102,003 | -€8,601 | -7.8% |
| Fixed assets | 21/28 | €60,716 | €48,045 | -€12,671 | -20.9% |
| Tangible fixed assets | 22/27 | €60,716 | €48,045 | -€12,671 | -20.9% |
| Plant, machinery and equipment | 23 | €772 | €500 | -€272 | -35.3% |
| Furniture and vehicles | 24 | €52,168 | €41,080 | -€11,088 | -21.3% |
| Other tangible fixed assets | 26 | €7,776 | €6,465 | -€1,311 | -16.9% |
| Current assets | 29/58 | €49,888 | €53,958 | +€4,070 | +8.2% |
| Amounts receivable within one year | 40/41 | €9,317 | €15,667 | +€6,351 | +68.2% |
| Trade receivables | 40 | €2,050 | €14,628 | +€12,578 | +613% |
| Other amounts receivable | 41 | €7,266 | €1,039 | -€6,227 | -85.7% |
| Current investments | 50/53 | €28,112 | €32,761 | +€4,649 | +16.5% |
| Cash at bank and in hand | 54/58 | €10,807 | €5,140 | -€5,667 | -52.4% |
| Deferred charges and accrued income | 490/1 | €1,653 | €389 | -€1,263 | -76.4% |
| Total equity and liabilities | 10/49 | €110,604 | €102,003 | -€8,601 | -7.8% |
| Equity | 10/15 | €39,169 | €40,626 | +€1,457 | +3.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,709 | €20,166 | +€1,457 | +7.8% |
| Amounts payable | 17/49 | €71,435 | €61,376 | -€10,058 | -14.1% |
| Amounts payable after more than one year | 17 | €36,033 | €24,990 | -€11,042 | -30.6% |
| Financial debts | 170/4 | €36,033 | €24,990 | -€11,042 | -30.6% |
| Amounts payable within one year | 42/48 | €35,402 | €36,386 | +€984 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €9,616 | €11,042 | +€1,426 | +14.8% |
| Trade debts | 44 | €15,185 | €5,553 | -€9,632 | -63.4% |
| Suppliers | 440/4 | €15,024 | €3,020 | -€12,004 | -79.9% |
| Bills of exchange payable | 441 | €161 | €2,533 | +€2,372 | +1,474% |
| Other amounts payable | 47/48 | €10,600 | €19,791 | +€9,191 | +86.7% |
| Turnover | 70 | €63,008 | €61,110 | -€1,898 | -3.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,403 | €43,287 | -€7,116 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,249 | €12,671 | +€9,422 | +290% |
| Other operating charges | 640/8 | €9,014 | €670 | -€8,344 | -92.6% |
| Gross operating margin | 9900 | €12,605 | €17,823 | +€5,218 | +41.4% |
| Operating profit (loss) | 9901 | €342 | €4,482 | +€4,139 | +1,209% |
| Financial income | 75/76B | €305 | €158 | -€146 | -48.1% |
| Recurring financial income | 75 | €305 | €158 | -€146 | -48.1% |
| Financial charges | 65/66B | €1,164 | €2,084 | +€919 | +78.9% |
| Recurring financial charges | 65 | €1,164 | €2,084 | +€919 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | -€517 | €2,556 | +€3,074 | |
| Income taxes | 67/77 | €215 | €1,099 | +€884 | +411% |
| Profit (loss) for the period | 9904 | -€733 | €1,457 | +€2,190 | |
| Profit (loss) for the period to be appropriated | 9905 | -€733 | €1,457 | +€2,190 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.