Auderghem Construct: 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.
Auderghem Construct
Largest movements
- Tangible fixed assets -€20,381
down €20,381 (-4.5%), from €448,990 to €428,608
of which Land and buildings: -€12,701
- Cash -€12,369
down €12,369 (-81.8%), from €15,119 to €2,750
mainly Debts after one year (-€16,460) and Accrued charges and deferred income (-€12,800)
- Debts after one year -€16,460
no longer reported in 2024 (was €16,460)
- Accrued charges and deferred income -€12,800
down €12,800 (-98.3%), from €13,023 to €223
- Current portion of long-term debt -€11,173
down €11,173 (-40.4%), from €27,633 to €16,460
- Tax, wage and social debts +€7,712
up €7,712 (+30.6%), from €25,212 to €32,925
of which Taxes: +€7,195
- Profit (loss) carried forward +€6,722
up €6,722 (+1.9%), from €349,755 to €356,477
- Turnover -€63,985
down €63,985 (-28.3%), from €225,766 to €161,781
- Gross operating margin -€34,267
down €34,267 (-46.1%), from €74,363 to €40,095
- Purchases and services -€29,718
down €29,718 (-19.6%), from €151,403 to €121,686
- Taxes +€6,625
up €6,625 (+95.4%), from €6,943 to €13,569
- Depreciation -€3,840
down €3,840 (-23.2%), from €16,541 to €12,701
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 | €479,048 | €452,711 | -€26,337 | -5.5% |
| Fixed assets | 21/28 | €448,990 | €428,608 | -€20,381 | -4.5% |
| Tangible fixed assets | 22/27 | €448,990 | €428,608 | -€20,381 | -4.5% |
| Land and buildings | 22 | €441,310 | €428,608 | -€12,701 | -2.9% |
| Furniture and vehicles | 24 | €7,680 | - | -€7,680 | |
| Current assets | 29/58 | €30,058 | €24,103 | -€5,956 | -19.8% |
| Amounts receivable within one year | 40/41 | €14,461 | €17,646 | +€3,185 | +22.0% |
| Trade receivables | 40 | €5,250 | €11,230 | +€5,980 | +113.9% |
| Other amounts receivable | 41 | €9,211 | €6,415 | -€2,796 | -30.4% |
| Cash at bank and in hand | 54/58 | €15,119 | €2,750 | -€12,369 | -81.8% |
| Deferred charges and accrued income | 490/1 | €478 | €3,707 | +€3,229 | +675.5% |
| Total equity and liabilities | 10/49 | €479,048 | €452,711 | -€26,337 | -5.5% |
| Equity | 10/15 | €381,856 | €388,578 | +€6,722 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,851 | €1,851 | = | 0.0% |
| Legal reserve | 130 | €1,851 | €1,851 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,649 | €11,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | €349,755 | €356,477 | +€6,722 | +1.9% |
| Amounts payable | 17/49 | €97,192 | €64,133 | -€33,059 | -34.0% |
| Amounts payable after more than one year | 17 | €16,460 | - | -€16,460 | |
| Financial debts | 170/4 | €16,460 | - | -€16,460 | |
| Amounts payable within one year | 42/48 | €67,709 | €63,911 | -€3,799 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €27,633 | €16,460 | -€11,173 | -40.4% |
| Trade debts | 44 | €14,864 | €14,526 | -€338 | -2.3% |
| Suppliers | 440/4 | €14,864 | €14,526 | -€338 | -2.3% |
| Taxes, remuneration and social security | 45 | €25,212 | €32,925 | +€7,712 | +30.6% |
| Taxes | 450/3 | €15,694 | €22,889 | +€7,195 | +45.8% |
| Remuneration and social security | 454/9 | €9,519 | €10,036 | +€517 | +5.4% |
| Accrued charges and deferred income | 492/3 | €13,023 | €223 | -€12,800 | -98.3% |
| Turnover | 70 | €225,766 | €161,781 | -€63,985 | -28.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,403 | €121,686 | -€29,718 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,541 | €12,701 | -€3,840 | -23.2% |
| Other operating charges | 640/8 | €5,747 | €5,371 | -€376 | -6.5% |
| Gross operating margin | 9900 | €74,363 | €40,095 | -€34,267 | -46.1% |
| Operating profit (loss) | 9901 | €52,075 | €22,023 | -€30,052 | -57.7% |
| Financial charges | 65/66B | €2,479 | €1,732 | -€747 | -30.1% |
| Recurring financial charges | 65 | €2,479 | €1,732 | -€747 | -30.1% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €49,595 | €20,291 | -€29,305 | -59.1% |
| Income taxes | 67/77 | €6,943 | €13,569 | +€6,625 | +95.4% |
| Profit (loss) for the period | 9904 | €42,652 | €6,722 | -€35,930 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,652 | €6,722 | -€35,930 | -84.2% |
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 1 October 2026 via checked.be.