AB CONSTRUCTSA: 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.
AB CONSTRUCTSA
Largest movements
- Receivables within one year -€244,315
down €244,315 (-31.4%), from €776,847 to €532,531
of which Trade receivables: -€273,883
- Cash +€192,372
up €192,372 (+12726.6%), from €1,512 to €193,884
mainly Receivables within one year (+€244,315) and Net result for the year (+€101,186)
- Tangible fixed assets +€48,492
up €48,492 (+164.9%), from €29,414 to €77,906
of which Furniture and vehicles: +€49,996
- Trade debts -€266,138
down €266,138 (-42.1%), from €631,758 to €365,620
- Profit (loss) carried forward +€101,186
up €101,186 (+72.2%), from €140,244 to €241,430
- Debts after one year +€60,165
new in 2024: €60,165
- Current portion of long-term debt +€42,850
new in 2024: €42,850
- Tax, wage and social debts +€30,726
up €30,726 (+67.7%), from €45,415 to €76,141
of which Taxes: +€26,407
- Gross operating margin +€44,319
up €44,319 (+30.2%), from €146,774 to €191,093
- Staff costs -€23,398
down €23,398 (-70.8%), from €33,062 to €9,664
- Financial charges +€18,541
up €18,541 (+438.7%), from €4,226 to €22,767
- Taxes +€18,245
up €18,245 (+148.3%), from €12,301 to €30,546
- Other operating charges -€11,043
down €11,043 (-64.9%), from €17,010 to €5,967
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 | €817,417 | €807,710 | -€9,707 | -1.2% |
| Fixed assets | 21/28 | €31,914 | €80,406 | +€48,492 | +151.9% |
| Tangible fixed assets | 22/27 | €29,414 | €77,906 | +€48,492 | +164.9% |
| Plant, machinery and equipment | 23 | €3,109 | €1,605 | -€1,504 | -48.4% |
| Furniture and vehicles | 24 | €26,304 | €76,301 | +€49,996 | +190.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €785,503 | €727,304 | -€58,199 | -7.4% |
| Amounts receivable within one year | 40/41 | €776,847 | €532,531 | -€244,315 | -31.4% |
| Trade receivables | 40 | €598,721 | €324,838 | -€273,883 | -45.7% |
| Other amounts receivable | 41 | €178,125 | €207,693 | +€29,568 | +16.6% |
| Cash at bank and in hand | 54/58 | €1,512 | €193,884 | +€192,372 | +12726.6% |
| Deferred charges and accrued income | 490/1 | €7,145 | €889 | -€6,256 | -87.6% |
| Total equity and liabilities | 10/49 | €817,417 | €807,710 | -€9,707 | -1.2% |
| Equity | 10/15 | €140,244 | €241,430 | +€101,186 | +72.2% |
| Profit (loss) carried forward | 14 | €140,244 | €241,430 | +€101,186 | +72.2% |
| Amounts payable | 17/49 | €677,173 | €566,279 | -€110,893 | -16.4% |
| Amounts payable after more than one year | 17 | - | €60,165 | +€60,165 | |
| Financial debts | 170/4 | - | €60,165 | +€60,165 | |
| Amounts payable within one year | 42/48 | €677,173 | €505,898 | -€171,275 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | - | €42,850 | +€42,850 | |
| Trade debts | 44 | €631,758 | €365,620 | -€266,138 | -42.1% |
| Suppliers | 440/4 | €631,758 | €365,620 | -€266,138 | -42.1% |
| Advances received on contracts in progress | 46 | - | €21,288 | +€21,288 | |
| Taxes, remuneration and social security | 45 | €45,415 | €76,141 | +€30,726 | +67.7% |
| Taxes | 450/3 | €45,415 | €71,822 | +€26,407 | +58.1% |
| Remuneration and social security | 454/9 | - | €4,319 | +€4,319 | |
| Accrued charges and deferred income | 492/3 | - | €217 | +€217 | |
| Remuneration, social security and pensions | 62 | €33,062 | €9,664 | -€23,398 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,506 | €28,306 | -€2,200 | -7.2% |
| Other operating charges | 640/8 | €17,010 | €5,967 | -€11,043 | -64.9% |
| Non-recurring operating charges | 66A | €22,928 | - | -€22,928 | |
| Gross operating margin | 9900 | €146,774 | €191,093 | +€44,319 | +30.2% |
| Operating profit (loss) | 9901 | €43,269 | €147,156 | +€103,887 | +240.1% |
| Financial income | 75/76B | €3,102 | €7,343 | +€4,241 | +136.7% |
| Recurring financial income | 75 | €3,102 | €7,343 | +€4,241 | +136.7% |
| Financial charges | 65/66B | €4,226 | €22,767 | +€18,541 | +438.7% |
| Recurring financial charges | 65 | €4,226 | €22,767 | +€18,541 | +438.7% |
| Profit (loss) for the period before taxes | 9903 | €42,145 | €131,732 | +€89,587 | +212.6% |
| Income taxes | 67/77 | €12,301 | €30,546 | +€18,245 | +148.3% |
| Profit (loss) for the period | 9904 | €29,844 | €101,186 | +€71,342 | +239.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,844 | €101,186 | +€71,342 | +239.1% |
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 5 October 2026 via checked.be.