B&A 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.
B&A CONSTRUCT
Largest movements
- Receivables within one year +€15,030
up €15,030 (+50.8%), from €29,567 to €44,597
of which Trade receivables: +€29,233
- Cash +€5,746
new in 2024: €5,746
mainly Tax, wage and social debts (+€11,721) and Trade debts (+€7,900)
- Tax, wage and social debts +€11,721
up €11,721 (+59.5%), from €19,697 to €31,418
of which Remuneration and social security: +€9,623
- Trade debts +€7,900
up €7,900 (+545%), from €1,450 to €9,350
- Profit (loss) carried forward +€1,097
up €1,097 (+26.6%), from €4,119 to €5,216
- Purchases and services +€47,810
up €47,810 (+189%), from €25,352 to €73,162
- Gross operating margin -€13,049
down €13,049 (-49.3%), from €26,481 to €13,431
- Staff costs -€5,791
down €5,791 (-32.9%), from €17,615 to €11,824
- Depreciation -€1,350
no longer reported in 2024 (was €1,350)
- Taxes -€1,327
down €1,327 (-77.5%), from €1,712 to €385
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 | €29,567 | €50,344 | +€20,777 | +70.3% |
| Current assets | 29/58 | €29,567 | €50,344 | +€20,777 | +70.3% |
| Amounts receivable within one year | 40/41 | €29,567 | €44,597 | +€15,030 | +50.8% |
| Trade receivables | 40 | €4,700 | €33,933 | +€29,233 | +622% |
| Other amounts receivable | 41 | €24,867 | €10,664 | -€14,203 | -57.1% |
| Cash at bank and in hand | 54/58 | - | €5,746 | +€5,746 | |
| Total equity and liabilities | 10/49 | €29,567 | €50,344 | +€20,777 | +70.3% |
| Equity | 10/15 | €8,420 | €9,575 | +€1,155 | +13.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,301 | €1,359 | +€58 | +4.4% |
| Non-distributable reserves | 130/1 | €1,301 | €1,359 | +€58 | +4.4% |
| Legal reserve | 130 | €1,301 | €1,359 | +€58 | +4.4% |
| Profit (loss) carried forward | 14 | €4,119 | €5,216 | +€1,097 | +26.6% |
| Amounts payable | 17/49 | €21,147 | €40,769 | +€19,621 | +92.8% |
| Amounts payable within one year | 42/48 | €21,147 | €40,769 | +€19,621 | +92.8% |
| Trade debts | 44 | €1,450 | €9,350 | +€7,900 | +545% |
| Suppliers | 440/4 | €1,450 | €9,350 | +€7,900 | +545% |
| Taxes, remuneration and social security | 45 | €19,697 | €31,418 | +€11,721 | +59.5% |
| Taxes | 450/3 | €3,777 | €5,875 | +€2,098 | +55.6% |
| Remuneration and social security | 454/9 | €15,921 | €25,544 | +€9,623 | +60.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,352 | €73,162 | +€47,810 | +189% |
| Remuneration, social security and pensions | 62 | €17,615 | €11,824 | -€5,791 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | - | -€1,350 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €26,481 | €13,431 | -€13,049 | -49.3% |
| Operating profit (loss) | 9901 | €7,132 | €1,607 | -€5,524 | -77.5% |
| Financial charges | 65/66B | - | €67 | +€67 | |
| Recurring financial charges | 65 | - | €67 | +€67 | |
| Profit (loss) for the period before taxes | 9903 | €7,132 | €1,540 | -€5,591 | -78.4% |
| Income taxes | 67/77 | €1,712 | €385 | -€1,327 | -77.5% |
| Profit (loss) for the period | 9904 | €5,420 | €1,155 | -€4,265 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,420 | €1,155 | -€4,265 | -78.7% |
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 14 October 2026 via checked.be.