AGM GENERAL BATIMENT: 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.
AGM GENERAL BATIMENT
Largest movements
- Receivables within one year -€55,104
down €55,104 (-35.6%), from €154,882 to €99,778
of which Trade receivables: -€57,508
- Deferred charges and accrued income +€45,709
up €45,709 (+6,884%), from €664 to €46,373
- Cash +€14,393
up €14,393 (+163%), from €8,823 to €23,216
mainly Receivables within one year (+€55,104) and Trade debts (+€23,970)
- Tangible fixed assets -€6,535
down €6,535 (-33.1%), from €19,717 to €13,181
- Trade debts +€23,970
up €23,970 (+17.9%), from €134,036 to €158,006
- Other debts -€12,576
no longer reported in 2024 (was €12,576)
- Provisions -€11,700
down €11,700 (-45.6%), from €25,672 to €13,972
- Profit (loss) carried forward -€4,777
down €4,777 (-763%), from -€626 to -€5,403
- Tax, wage and social debts +€3,546
new in 2024: €3,546
- Provisions -€25,672
down €25,672, from €13,972 to -€11,700
- Gross operating margin -€19,332
down €19,332 (-81.3%), from €23,777 to €4,445
- Financial income -€9,835
down €9,835 (-84.1%), from €11,698 to €1,862
of which Non-recurring financial income: -€11,691
- Taxes +€3,636
up €3,636 (+241%), from €1,507 to €5,143
- Other operating charges -€1,911
down €1,911 (-60.5%), from €3,160 to €1,249
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.
Derived cash bridge
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 | €184,266 | €182,729 | -€1,537 | -0.8% |
| Fixed assets | 21/28 | €19,897 | €13,362 | -€6,535 | -32.8% |
| Tangible fixed assets | 22/27 | €19,717 | €13,181 | -€6,535 | -33.1% |
| Furniture and vehicles | 24 | €19,717 | €13,181 | -€6,535 | -33.1% |
| Financial fixed assets | 28 | €181 | €181 | = | 0.0% |
| Current assets | 29/58 | €164,369 | €169,367 | +€4,998 | +3.0% |
| Amounts receivable within one year | 40/41 | €154,882 | €99,778 | -€55,104 | -35.6% |
| Trade receivables | 40 | €144,376 | €86,869 | -€57,508 | -39.8% |
| Other amounts receivable | 41 | €10,506 | €12,909 | +€2,403 | +22.9% |
| Cash at bank and in hand | 54/58 | €8,823 | €23,216 | +€14,393 | +163% |
| Deferred charges and accrued income | 490/1 | €664 | €46,373 | +€45,709 | +6,884% |
| Total equity and liabilities | 10/49 | €184,266 | €182,729 | -€1,537 | -0.8% |
| Equity | 10/15 | €8,184 | €3,407 | -€4,777 | -58.4% |
| Contributions | 10/11 | €6,950 | €6,950 | = | 0.0% |
| Capital | 10 | €6,950 | €6,950 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,650 | €11,650 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€626 | -€5,403 | -€4,777 | -763% |
| Provisions and deferred taxes | 16 | €25,672 | €13,972 | -€11,700 | -45.6% |
| Provisions for liabilities and charges | 160/5 | €25,672 | €13,972 | -€11,700 | -45.6% |
| Other liabilities and charges | 164/5 | €25,672 | €13,972 | -€11,700 | -45.6% |
| Amounts payable | 17/49 | €150,411 | €165,350 | +€14,940 | +9.9% |
| Amounts payable within one year | 42/48 | €150,411 | €165,350 | +€14,940 | +9.9% |
| Trade debts | 44 | €134,036 | €158,006 | +€23,970 | +17.9% |
| Suppliers | 440/4 | €134,036 | €158,006 | +€23,970 | +17.9% |
| Advances received on contracts in progress | 46 | €3,799 | €3,799 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €3,546 | +€3,546 | |
| Taxes | 450/3 | - | €3,546 | +€3,546 | |
| Other amounts payable | 47/48 | €12,576 | - | -€12,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,045 | €8,376 | +€1,331 | +18.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,060 | - | -€1,060 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,972 | -€11,700 | -€25,672 | |
| Other operating charges | 640/8 | €3,160 | €1,249 | -€1,911 | -60.5% |
| Non-recurring operating charges | 66A | - | €7,438 | +€7,438 | |
| Gross operating margin | 9900 | €23,777 | €4,445 | -€19,332 | -81.3% |
| Operating profit (loss) | 9901 | -€1,460 | -€919 | +€541 | +37.1% |
| Financial income | 75/76B | €11,698 | €1,862 | -€9,835 | -84.1% |
| Recurring financial income | 75 | €7 | €1,862 | +€1,855 | +25,767% |
| Non-recurring financial income | 76B | €11,691 | - | -€11,691 | |
| Financial charges | 65/66B | €265 | €578 | +€313 | +118% |
| Recurring financial charges | 65 | €265 | €578 | +€313 | +118% |
| Profit (loss) for the period before taxes | 9903 | €9,973 | €366 | -€9,607 | -96.3% |
| Income taxes | 67/77 | €1,507 | €5,143 | +€3,636 | +241% |
| Profit (loss) for the period | 9904 | €8,466 | -€4,777 | -€13,243 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,466 | -€4,777 | -€13,243 |
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 24 October 2026 via checked.be.