AS PRO CONSTRUCTION: 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.
AS PRO CONSTRUCTION
Largest movements
- Receivables within one year +€148,723
up €148,723 (+29.9%), from €497,477 to €646,200
of which Trade receivables: +€252,190
- Tangible fixed assets -€18,862
down €18,862 (-54.6%), from €34,530 to €15,668
of which Furniture and vehicles: -€30,646
- Trade debts +€287,972
up €287,972 (+317.1%), from €90,814 to €378,786
- Tax, wage and social debts -€127,811
down €127,811 (-95.9%), from €133,311 to €5,500
- Other debts -€30,610
no longer reported in 2024 (was €30,610)
- Turnover -€857,200
down €857,200 (-58.1%), from €1.5m to €618,122
- Purchases and services -€857,057
down €857,057 (-59.3%), from €1.4m to €589,352
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 | €552,812 | €683,059 | +€130,247 | +23.6% |
| Fixed assets | 21/28 | €35,030 | €16,168 | -€18,862 | -53.8% |
| Tangible fixed assets | 22/27 | €34,530 | €15,668 | -€18,862 | -54.6% |
| Furniture and vehicles | 24 | €34,530 | €3,884 | -€30,646 | -88.8% |
| Leasing and similar rights | 25 | - | €11,784 | +€11,784 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €517,782 | €666,891 | +€149,109 | +28.8% |
| Amounts receivable within one year | 40/41 | €497,477 | €646,200 | +€148,723 | +29.9% |
| Trade receivables | 40 | €237,004 | €489,194 | +€252,190 | +106.4% |
| Other amounts receivable | 41 | €260,473 | €157,006 | -€103,467 | -39.7% |
| Cash at bank and in hand | 54/58 | €19,719 | €20,691 | +€972 | +4.9% |
| Deferred charges and accrued income | 490/1 | €586 | - | -€586 | |
| Total equity and liabilities | 10/49 | €552,812 | €683,059 | +€130,247 | +23.6% |
| Equity | 10/15 | €295,578 | €298,773 | +€3,195 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,378 | €292,573 | +€3,195 | +1.1% |
| Amounts payable | 17/49 | €257,235 | €384,286 | +€127,051 | +49.4% |
| Amounts payable within one year | 42/48 | €257,235 | €384,286 | +€127,051 | +49.4% |
| Trade debts | 44 | €90,814 | €378,786 | +€287,972 | +317.1% |
| Suppliers | 440/4 | €90,814 | €378,786 | +€287,972 | +317.1% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €133,311 | €5,500 | -€127,811 | -95.9% |
| Taxes | 450/3 | €133,311 | €5,500 | -€127,811 | -95.9% |
| Other amounts payable | 47/48 | €30,610 | - | -€30,610 | |
| Turnover | 70 | €1,475,322 | €618,122 | -€857,200 | -58.1% |
| Non-recurring operating income | 76A | €1,625 | - | -€1,625 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,446,409 | €589,352 | -€857,057 | -59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,288 | €6,879 | -€4,409 | -39.1% |
| Other operating charges | 640/8 | €4,007 | €693 | -€3,314 | -82.7% |
| Non-recurring operating charges | 66A | - | €11,910 | +€11,910 | |
| Gross operating margin | 9900 | €30,538 | €28,970 | -€1,567 | -5.1% |
| Operating profit (loss) | 9901 | €15,243 | €9,489 | -€5,754 | -37.7% |
| Financial income | 75/76B | €1,454 | - | -€1,454 | |
| Recurring financial income | 75 | €1,454 | - | -€1,454 | |
| Financial charges | 65/66B | €1,196 | €793 | -€403 | -33.7% |
| Recurring financial charges | 65 | €1,196 | €793 | -€403 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €15,500 | €8,695 | -€6,805 | -43.9% |
| Income taxes | 67/77 | - | €5,500 | +€5,500 | |
| Profit (loss) for the period | 9904 | €15,500 | €3,195 | -€12,305 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,500 | €3,195 | -€12,305 | -79.4% |
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 6 October 2026 via checked.be.