A Constructions: what changed
A Constructions
Largest movements
- Tangible fixed assets -€25,497
down €25,497 (-96.6%), from €26,390 to €894
of which Furniture and vehicles: -€23,913
- Receivables within one year +€9,692
up €9,692 (+435%), from €2,229 to €11,921
of which Other amounts receivable: +€9,160
- Cash +€522
up €522 (+10,890%), from €5 to €526
mainly Investment in fixed assets (net) (+€23,913) and Depreciation (+€1,583)
- Current portion of long-term debt -€9,660
down €9,660 (-74.5%), from €12,966 to €3,306
- Debts after one year -€3,306
no longer reported in 2024 (was €3,306)
- Reserves -€1,976
down €1,976 (-31.7%), from €6,232 to €4,256
- Tax, wage and social debts +€850
up €850 (+28.4%), from €2,999 to €3,850
- Other debts -€810
no longer reported in 2024 (was €810)
- Other operating charges +€23,610
up €23,610 (+3,045%), from €775 to €24,386
- Depreciation -€21,027
down €21,027 (-93.0%), from €22,610 to €1,583
- Gross operating margin -€10,419
down €10,419 (-30.1%), from €34,650 to €24,231
- Taxes -€2,999
no longer reported in 2024 (was €2,999)
- Financial charges -€1,492
down €1,492 (-72.1%), from €2,068 to €576
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,657 | €13,420 | -€15,237 | -53.2% |
| Fixed assets | 21/28 | €26,390 | €894 | -€25,497 | -96.6% |
| Tangible fixed assets | 22/27 | €26,390 | €894 | -€25,497 | -96.6% |
| Plant, machinery and equipment | 23 | €2,477 | €894 | -€1,583 | -63.9% |
| Furniture and vehicles | 24 | €23,913 | - | -€23,913 | |
| Current assets | 29/58 | €2,267 | €12,526 | +€10,259 | +453% |
| Amounts receivable within one year | 40/41 | €2,229 | €11,921 | +€9,692 | +435% |
| Trade receivables | 40 | - | €532 | +€532 | |
| Other amounts receivable | 41 | €2,229 | €11,388 | +€9,160 | +411% |
| Cash at bank and in hand | 54/58 | €5 | €526 | +€522 | +10,890% |
| Deferred charges and accrued income | 490/1 | €34 | €79 | +€46 | +135% |
| Total equity and liabilities | 10/49 | €28,657 | €13,420 | -€15,237 | -53.2% |
| Equity | 10/15 | €7,232 | €5,256 | -€1,976 | -27.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,232 | €4,256 | -€1,976 | -31.7% |
| Distributable reserves | 133 | €6,232 | €4,256 | -€1,976 | -31.7% |
| Amounts payable | 17/49 | €21,425 | €8,164 | -€13,261 | -61.9% |
| Amounts payable after more than one year | 17 | €3,306 | - | -€3,306 | |
| Financial debts | 170/4 | €3,306 | - | -€3,306 | |
| Amounts payable within one year | 42/48 | €18,119 | €8,164 | -€9,955 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €12,966 | €3,306 | -€9,660 | -74.5% |
| Trade debts | 44 | €1,345 | €1,009 | -€336 | -25.0% |
| Suppliers | 440/4 | €1,345 | €1,009 | -€336 | -25.0% |
| Taxes, remuneration and social security | 45 | €2,999 | €3,850 | +€850 | +28.4% |
| Taxes | 450/3 | €2,999 | €3,850 | +€850 | +28.4% |
| Other amounts payable | 47/48 | €810 | - | -€810 | |
| Remuneration, social security and pensions | 62 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,610 | €1,583 | -€21,027 | -93.0% |
| Other operating charges | 640/8 | €775 | €24,386 | +€23,610 | +3,045% |
| Gross operating margin | 9900 | €34,650 | €24,231 | -€10,419 | -30.1% |
| Operating profit (loss) | 9901 | €11,264 | -€1,741 | -€13,005 | |
| Financial income | 75/76B | €34 | €341 | +€306 | +891% |
| Recurring financial income | 75 | €34 | €341 | +€306 | +891% |
| Financial charges | 65/66B | €2,068 | €576 | -€1,492 | -72.1% |
| Recurring financial charges | 65 | €2,068 | €576 | -€1,492 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €9,231 | -€1,976 | -€11,207 | |
| Income taxes | 67/77 | €2,999 | - | -€2,999 | |
| Profit (loss) for the period | 9904 | €6,232 | -€1,976 | -€8,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,232 | -€1,976 | -€8,208 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.