AB évent & 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.
AB évent & construct
Largest movements
- Tangible fixed assets -€17,770
down €17,770 (-20.7%), from €85,899 to €68,129
of which Furniture and vehicles: -€14,767
- Receivables within one year -€10,677
down €10,677 (-11.5%), from €92,747 to €82,070
of which Trade receivables: -€52,495
- Current investments +€9,473
up €9,473 (+368%), from €2,575 to €12,048
- Debts after one year -€11,283
down €11,283 (-39.8%), from €28,333 to €17,050
- Current portion of long-term debt -€7,685
down €7,685 (-40.5%), from €18,967 to €11,282
- Other debts -€2,496
no longer reported in 2023 (was €2,496)
- Gross operating margin +€16,908
up €16,908 (+24.8%), from €68,127 to €85,035
- Depreciation +€15,096
up €15,096 (+24.2%), from €62,507 to €77,603
- Purchases and services -€12,511
down €12,511 (-7.5%), from €166,830 to €154,319
- Turnover -€11,014
down €11,014 (-5.9%), from €187,456 to €176,442
- Taxes +€3,876
new in 2023: €3,876
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,011 | €166,717 | -€19,294 | -10.4% |
| Fixed assets | 21/28 | €85,899 | €68,129 | -€17,770 | -20.7% |
| Tangible fixed assets | 22/27 | €85,899 | €68,129 | -€17,770 | -20.7% |
| Land and buildings | 22 | €3,755 | €3,004 | -€751 | -20.0% |
| Plant, machinery and equipment | 23 | €12,735 | €10,483 | -€2,252 | -17.7% |
| Furniture and vehicles | 24 | €69,409 | €54,642 | -€14,767 | -21.3% |
| Current assets | 29/58 | €100,112 | €98,588 | -€1,524 | -1.5% |
| Stocks and contracts in progress | 3 | €4,790 | €4,470 | -€320 | -6.7% |
| Stocks | 30/36 | €4,790 | €4,470 | -€320 | -6.7% |
| Amounts receivable within one year | 40/41 | €92,747 | €82,070 | -€10,677 | -11.5% |
| Trade receivables | 40 | €91,362 | €38,867 | -€52,495 | -57.5% |
| Other amounts receivable | 41 | €1,385 | €43,203 | +€41,818 | +3,019% |
| Current investments | 50/53 | €2,575 | €12,048 | +€9,473 | +368% |
| Total equity and liabilities | 10/49 | €186,011 | €166,717 | -€19,294 | -10.4% |
| Equity | 10/15 | €135,133 | €136,693 | +€1,560 | +1.2% |
| Contributions | 10/11 | €12,550 | €12,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,723 | €122,283 | +€1,560 | +1.3% |
| Amounts payable | 17/49 | €50,878 | €30,024 | -€20,854 | -41.0% |
| Amounts payable after more than one year | 17 | €28,333 | €17,050 | -€11,283 | -39.8% |
| Financial debts | 170/4 | €28,333 | €17,050 | -€11,283 | -39.8% |
| Amounts payable within one year | 42/48 | €22,545 | €12,974 | -€9,571 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €18,967 | €11,282 | -€7,685 | -40.5% |
| Trade debts | 44 | €1,082 | €1,501 | +€419 | +38.7% |
| Suppliers | 440/4 | €1,082 | €1,501 | +€419 | +38.7% |
| Taxes, remuneration and social security | 45 | - | €191 | +€191 | |
| Taxes | 450/3 | - | €191 | +€191 | |
| Other amounts payable | 47/48 | €2,496 | - | -€2,496 | |
| Turnover | 70 | €187,456 | €176,442 | -€11,014 | -5.9% |
| Non-recurring operating income | 76A | €47,500 | €62,913 | +€15,413 | +32.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €166,830 | €154,319 | -€12,511 | -7.5% |
| Remuneration, social security and pensions | 62 | - | €1,239 | +€1,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,507 | €77,603 | +€15,096 | +24.2% |
| Other operating charges | 640/8 | €614 | €472 | -€142 | -23.1% |
| Gross operating margin | 9900 | €68,127 | €85,035 | +€16,908 | +24.8% |
| Operating profit (loss) | 9901 | €5,006 | €5,721 | +€715 | +14.3% |
| Financial income | 75/76B | - | €2,225 | +€2,225 | |
| Recurring financial income | 75 | - | €2,225 | +€2,225 | |
| Financial charges | 65/66B | €1,494 | €2,510 | +€1,016 | +68.0% |
| Recurring financial charges | 65 | €1,494 | €2,510 | +€1,016 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €3,512 | €5,436 | +€1,924 | +54.8% |
| Income taxes | 67/77 | - | €3,876 | +€3,876 | |
| Profit (loss) for the period | 9904 | €3,512 | €1,560 | -€1,952 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,512 | €1,560 | -€1,952 | -55.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.