A&P Construct+: what changed
Two fiscal 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.
A&P Construct+
Largest movements
- Cash -€35,221
down €35,221 (-81.9%), from €42,991 to €7,770
mainly Receivables within one year (-€30,716) and Tax, wage and social debts (-€9,543)
- Receivables within one year +€30,716
up €30,716 (+132.5%), from €23,183 to €53,899
of which Trade receivables: +€41,009
- Tangible fixed assets -€6,375
down €6,375 (-62.5%), from €10,198 to €3,824
of which Furniture and vehicles: -€5,134
- Deferred charges and accrued income +€3,591
up €3,591 (+135.9%), from €2,642 to €6,234
- Profit (loss) carried forward -€18,452
no longer reported in 2023 (was €18,452)
- Reserves +€13,284
new in 2023: €13,284
- Accrued charges and deferred income +€10,615
up €10,615 (+2048.6%), from €518 to €11,133
- Tax, wage and social debts -€9,543
down €9,543 (-86.4%), from €11,048 to €1,505
- Trade debts -€3,594
down €3,594 (-23.2%), from €15,507 to €11,913
- Gross operating margin -€30,948
down €30,948 (-92.0%), from €33,621 to €2,673
- Taxes -€5,729
no longer reported in 2023 (was €5,729)
- Other operating charges +€4,776
up €4,776 (+662.1%), from €721 to €5,497
- Depreciation -€1,315
down €1,315 (-51.4%), from €2,556 to €1,241
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,014 | €71,725 | -€7,289 | -9.2% |
| Fixed assets | 21/28 | €10,198 | €3,824 | -€6,375 | -62.5% |
| Tangible fixed assets | 22/27 | €10,198 | €3,824 | -€6,375 | -62.5% |
| Plant, machinery and equipment | 23 | €5,065 | €3,824 | -€1,241 | -24.5% |
| Furniture and vehicles | 24 | €5,134 | - | -€5,134 | |
| Current assets | 29/58 | €68,816 | €67,902 | -€914 | -1.3% |
| Amounts receivable within one year | 40/41 | €23,183 | €53,899 | +€30,716 | +132.5% |
| Trade receivables | 40 | €12,890 | €53,899 | +€41,009 | +318.1% |
| Other amounts receivable | 41 | €10,293 | - | -€10,293 | |
| Cash at bank and in hand | 54/58 | €42,991 | €7,770 | -€35,221 | -81.9% |
| Deferred charges and accrued income | 490/1 | €2,642 | €6,234 | +€3,591 | +135.9% |
| Total equity and liabilities | 10/49 | €79,014 | €71,725 | -€7,289 | -9.2% |
| Equity | 10/15 | €37,052 | €31,884 | -€5,168 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €13,284 | +€13,284 | |
| Distributable reserves | 133 | - | €13,284 | +€13,284 | |
| Profit (loss) carried forward | 14 | €18,452 | - | -€18,452 | |
| Amounts payable | 17/49 | €41,962 | €39,842 | -€2,121 | -5.1% |
| Amounts payable within one year | 42/48 | €41,444 | €28,709 | -€12,735 | -30.7% |
| Trade debts | 44 | €15,507 | €11,913 | -€3,594 | -23.2% |
| Suppliers | 440/4 | €15,507 | €11,913 | -€3,594 | -23.2% |
| Advances received on contracts in progress | 46 | €1,243 | - | -€1,243 | |
| Taxes, remuneration and social security | 45 | €11,048 | €1,505 | -€9,543 | -86.4% |
| Taxes | 450/3 | €11,048 | €1,505 | -€9,543 | -86.4% |
| Other amounts payable | 47/48 | €13,646 | €15,291 | +€1,645 | +12.1% |
| Accrued charges and deferred income | 492/3 | €518 | €11,133 | +€10,615 | +2048.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,556 | €1,241 | -€1,315 | -51.4% |
| Other operating charges | 640/8 | €721 | €5,497 | +€4,776 | +662.1% |
| Gross operating margin | 9900 | €33,621 | €2,673 | -€30,948 | -92.0% |
| Operating profit (loss) | 9901 | €30,344 | -€4,065 | -€34,409 | |
| Financial income | 75/76B | €58 | €152 | +€94 | +161.6% |
| Recurring financial income | 75 | €58 | €152 | +€94 | +161.6% |
| Financial charges | 65/66B | €1,445 | €1,256 | -€189 | -13.1% |
| Recurring financial charges | 65 | €1,445 | €1,256 | -€189 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €28,958 | -€5,168 | -€34,126 | |
| Income taxes | 67/77 | €5,729 | - | -€5,729 | |
| Profit (loss) for the period | 9904 | €23,228 | -€5,168 | -€28,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,228 | -€5,168 | -€28,396 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.