A&W CONSTRUCT: what changed
Two financial 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&W CONSTRUCT
Largest movements
- Receivables within one year +€802,732
up €802,732 (+578.2%), from €138,832 to €941,563
of which Other amounts receivable: +€555,019
- Stocks and contracts +€51,382
up €51,382 (+8.9%), from €578,027 to €629,409
of which Stocks: +€28,882
- Tangible fixed assets +€47,481
up €47,481 (+4932.0%), from €963 to €48,444
of which Furniture and vehicles: +€31,526
- Short-term financial debts +€1.3m
new in 2024: €1.3m
- Other debts -€196,186
down €196,186 (-43.2%), from €453,857 to €257,672
- Profit (loss) carried forward -€114,505
down €114,505 (-59.5%), from -€192,452 to -€306,957
- Tax, wage and social debts -€21,753
down €21,753 (-59.6%), from €36,491 to €14,738
of which Taxes: -€31,411
- Financial charges +€29,476
up €29,476 (+85.4%), from €34,532 to €64,008
- Gross operating margin +€9,859
up €9,859 (+17.9%), from -€55,050 to -€45,191
- Depreciation +€5,045
up €5,045 (+2418.7%), from €209 to €5,254
- Financial income -€1,710
down €1,710 (-53.2%), from €3,211 to €1,501
- Other operating charges +€858
up €858 (+123.2%), from €696 to €1,554
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 | €726,799 | €1,646,319 | +€919,520 | +126.5% |
| Fixed assets | 21/28 | €2,145 | €50,910 | +€48,765 | +2273.5% |
| Tangible fixed assets | 22/27 | €963 | €48,444 | +€47,481 | +4932.0% |
| Plant, machinery and equipment | 23 | - | €15,956 | +€15,956 | |
| Furniture and vehicles | 24 | €963 | €32,488 | +€31,526 | +3274.7% |
| Financial fixed assets | 28 | €1,182 | €2,466 | +€1,284 | +108.6% |
| Current assets | 29/58 | €724,654 | €1,595,409 | +€870,755 | +120.2% |
| Stocks and contracts in progress | 3 | €578,027 | €629,409 | +€51,382 | +8.9% |
| Stocks | 30/36 | €578,027 | €606,909 | +€28,882 | +5.0% |
| Contracts in progress | 37 | - | €22,500 | +€22,500 | |
| Amounts receivable within one year | 40/41 | €138,832 | €941,563 | +€802,732 | +578.2% |
| Trade receivables | 40 | €118,390 | €366,102 | +€247,713 | +209.2% |
| Other amounts receivable | 41 | €20,442 | €575,461 | +€555,019 | +2715.1% |
| Cash at bank and in hand | 54/58 | €7,380 | €23,673 | +€16,293 | +220.8% |
| Deferred charges and accrued income | 490/1 | €416 | €764 | +€349 | +83.9% |
| Total equity and liabilities | 10/49 | €726,799 | €1,646,319 | +€919,520 | +126.5% |
| Equity | 10/15 | -€189,452 | -€303,957 | -€114,505 | -60.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,452 | -€306,957 | -€114,505 | -59.5% |
| Amounts payable | 17/49 | €916,251 | €1,950,276 | +€1.0m | +112.9% |
| Amounts payable after more than one year | 17 | €365,000 | €365,000 | = | 0.0% |
| Financial debts | 170/4 | €365,000 | €365,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €549,248 | €1,580,752 | +€1.0m | +187.8% |
| Financial debts | 43 | - | €1,250,000 | +€1.3m | |
| Credit institutions | 430/8 | - | €1,250,000 | +€1.3m | |
| Trade debts | 44 | €58,899 | €58,342 | -€557 | -0.9% |
| Suppliers | 440/4 | €58,899 | €58,342 | -€557 | -0.9% |
| Taxes, remuneration and social security | 45 | €36,491 | €14,738 | -€21,753 | -59.6% |
| Taxes | 450/3 | €36,491 | €5,080 | -€31,411 | -86.1% |
| Remuneration and social security | 454/9 | - | €9,658 | +€9,658 | |
| Other amounts payable | 47/48 | €453,857 | €257,672 | -€196,186 | -43.2% |
| Accrued charges and deferred income | 492/3 | €2,003 | €4,524 | +€2,520 | +125.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €5,254 | +€5,045 | +2418.7% |
| Other operating charges | 640/8 | €696 | €1,554 | +€858 | +123.2% |
| Gross operating margin | 9900 | -€55,050 | -€45,191 | +€9,859 | +17.9% |
| Operating profit (loss) | 9901 | -€55,954 | -€51,998 | +€3,957 | +7.1% |
| Financial income | 75/76B | €3,211 | €1,501 | -€1,710 | -53.2% |
| Recurring financial income | 75 | €3,211 | €1,501 | -€1,710 | -53.2% |
| Financial charges | 65/66B | €34,532 | €64,008 | +€29,476 | +85.4% |
| Recurring financial charges | 65 | €34,532 | €64,008 | +€29,476 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | -€87,276 | -€114,505 | -€27,229 | -31.2% |
| Profit (loss) for the period | 9904 | -€87,276 | -€114,505 | -€27,229 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,276 | -€114,505 | -€27,229 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.