AZ CONSTRUCTION GENERALE: 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.
AZ CONSTRUCTION GENERALE
Largest movements
- Receivables within one year -€4,434
down €4,434 (-6.8%), from €65,684 to €61,250
of which Trade receivables: -€4,434
- Tangible fixed assets +€2,758
up €2,758 (+158%), from €1,745 to €4,504
- Cash -€2,457
down €2,457 (-45.1%), from €5,449 to €2,992
mainly Net result for the year (-€7,355) and Investment in fixed assets (net) (-€3,653)
- Profit (loss) carried forward -€7,355
down €7,355 (-12.8%), from €57,599 to €50,245
- Tax, wage and social debts +€2,981
up €2,981 (+736%), from €405 to €3,385
- Purchases and services +€45,078
up €45,078 (+83.3%), from €54,107 to €99,185
- Turnover +€39,436
up €39,436 (+69.7%), from €56,575 to €96,011
- Gross operating margin -€5,642
down €5,642, from €2,468 to -€3,174
- Taxes +€1,545
up €1,545 (+188%), from €824 to €2,369
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 | €72,879 | €68,746 | -€4,133 | -5.7% |
| Fixed assets | 21/28 | €1,745 | €4,504 | +€2,758 | +158% |
| Tangible fixed assets | 22/27 | €1,745 | €4,504 | +€2,758 | +158% |
| Plant, machinery and equipment | 23 | €1,745 | €4,504 | +€2,758 | +158% |
| Current assets | 29/58 | €71,133 | €64,242 | -€6,891 | -9.7% |
| Amounts receivable within one year | 40/41 | €65,684 | €61,250 | -€4,434 | -6.8% |
| Trade receivables | 40 | €65,126 | €60,692 | -€4,434 | -6.8% |
| Other amounts receivable | 41 | €558 | €558 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,449 | €2,992 | -€2,457 | -45.1% |
| Total equity and liabilities | 10/49 | €72,879 | €68,746 | -€4,133 | -5.7% |
| Equity | 10/15 | €69,999 | €62,645 | -€7,355 | -10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,599 | €50,245 | -€7,355 | -12.8% |
| Amounts payable | 17/49 | €2,879 | €6,101 | +€3,222 | +112% |
| Amounts payable within one year | 42/48 | €2,879 | €6,101 | +€3,222 | +112% |
| Trade debts | 44 | €2,475 | €2,716 | +€241 | +9.7% |
| Suppliers | 440/4 | €2,475 | €2,716 | +€241 | +9.7% |
| Taxes, remuneration and social security | 45 | €405 | €3,385 | +€2,981 | +736% |
| Taxes | 450/3 | €405 | €3,385 | +€2,981 | +736% |
| Turnover | 70 | €56,575 | €96,011 | +€39,436 | +69.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €54,107 | €99,185 | +€45,078 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €895 | -€10 | -1.1% |
| Other operating charges | 640/8 | €421 | €800 | +€379 | +90.1% |
| Gross operating margin | 9900 | €2,468 | -€3,174 | -€5,642 | |
| Operating profit (loss) | 9901 | €1,142 | -€4,869 | -€6,011 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €92 | €118 | +€25 | +27.6% |
| Recurring financial charges | 65 | €92 | €118 | +€25 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €1,050 | -€4,986 | -€6,036 | |
| Income taxes | 67/77 | €824 | €2,369 | +€1,545 | +188% |
| Profit (loss) for the period | 9904 | €227 | -€7,355 | -€7,581 | |
| Profit (loss) for the period to be appropriated | 9905 | €227 | -€7,355 | -€7,581 |
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 26 October 2026 via checked.be.