A.R. BATIMENTS & CONSTRUCTIONS: 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.R. BATIMENTS & CONSTRUCTIONS
Largest movements
- Cash +€13,831
up €13,831 (+65.9%), from €20,996 to €34,827
mainly Depreciation (+€22,066) and Net result for the year (+€15,420)
- Receivables within one year -€11,018
down €11,018 (-56.6%), from €19,480 to €8,462
of which Trade receivables: -€10,578
- Profit (loss) carried forward +€15,420
up €15,420 (+63.3%), from €24,348 to €39,768
- Debts after one year -€12,510
down €12,510 (-65.6%), from €19,076 to €6,565
- Depreciation -€1,183
down €1,183 (-5.1%), from €23,249 to €22,066
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,149 | €82,291 | +€3,142 | +4.0% |
| Fixed assets | 21/28 | €37,643 | €37,315 | -€328 | -0.9% |
| Intangible fixed assets | 21 | €173 | - | -€173 | |
| Tangible fixed assets | 22/27 | €37,470 | €37,315 | -€155 | -0.4% |
| Plant, machinery and equipment | 23 | €14,657 | €13,866 | -€792 | -5.4% |
| Furniture and vehicles | 24 | €1,396 | €11,217 | +€9,821 | +703.5% |
| Leasing and similar rights | 25 | €21,181 | €6,181 | -€15,000 | -70.8% |
| Other tangible fixed assets | 26 | €236 | €6,051 | +€5,815 | +2466.8% |
| Current assets | 29/58 | €41,506 | €44,976 | +€3,470 | +8.4% |
| Amounts receivable within one year | 40/41 | €19,480 | €8,462 | -€11,018 | -56.6% |
| Trade receivables | 40 | €16,768 | €6,190 | -€10,578 | -63.1% |
| Other amounts receivable | 41 | €2,712 | €2,272 | -€440 | -16.2% |
| Cash at bank and in hand | 54/58 | €20,996 | €34,827 | +€13,831 | +65.9% |
| Deferred charges and accrued income | 490/1 | €1,031 | €1,687 | +€656 | +63.7% |
| Total equity and liabilities | 10/49 | €79,149 | €82,291 | +€3,142 | +4.0% |
| Equity | 10/15 | €44,808 | €60,228 | +€15,420 | +34.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,348 | €39,768 | +€15,420 | +63.3% |
| Amounts payable | 17/49 | €34,341 | €22,063 | -€12,278 | -35.8% |
| Amounts payable after more than one year | 17 | €19,076 | €6,565 | -€12,510 | -65.6% |
| Financial debts | 170/4 | €19,076 | €6,565 | -€12,510 | -65.6% |
| Amounts payable within one year | 42/48 | €15,265 | €15,498 | +€232 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €12,297 | €12,785 | +€489 | +4.0% |
| Trade debts | 44 | €597 | €579 | -€18 | -3.1% |
| Suppliers | 440/4 | €597 | €579 | -€18 | -3.1% |
| Taxes, remuneration and social security | 45 | €2,372 | €2,134 | -€238 | -10.0% |
| Taxes | 450/3 | €372 | €134 | -€238 | -64.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | €3,066 | €554 | -€2,512 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,249 | €22,066 | -€1,183 | -5.1% |
| Other operating charges | 640/8 | €3,467 | €3,307 | -€161 | -4.6% |
| Gross operating margin | 9900 | €47,586 | €47,594 | +€8 | 0.0% |
| Operating profit (loss) | 9901 | €20,870 | €22,221 | +€1,351 | +6.5% |
| Financial charges | 65/66B | €2,765 | €2,668 | -€97 | -3.5% |
| Recurring financial charges | 65 | €2,765 | €2,668 | -€97 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €18,105 | €19,553 | +€1,448 | +8.0% |
| Income taxes | 67/77 | €3,677 | €4,134 | +€456 | +12.4% |
| Profit (loss) for the period | 9904 | €14,428 | €15,420 | +€992 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,428 | €15,420 | +€992 | +6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.