B.B.V. 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.
B.B.V. CONSTRUCT
Largest movements
- Receivables within one year +€3,508
up €3,508 (+14.1%), from €24,918 to €28,426
of which Trade receivables: +€5,926
- Stocks and contracts +€2,776
up €2,776 (+11.7%), from €23,795 to €26,572
of which Contracts in progress: +€6,500
- Cash +€1,985
up €1,985 (+118.2%), from €1,679 to €3,664
mainly Other debts (+€8,408) and Trade debts (+€6,874)
- Debts after one year -€8,488
down €8,488 (-26.0%), from €32,687 to €24,199
- Other debts +€8,408
up €8,408 (+89.5%), from €9,394 to €17,802
- Trade debts +€6,874
up €6,874 (+555.6%), from €1,237 to €8,111
- Profit (loss) carried forward +€1,498
up €1,498, from -€708 to €790
- Gross operating margin -€15,754
down €15,754 (-88.8%), from €17,751 to €1,997
- Financial charges -€191
down €191 (-61.4%), from €312 to €120
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 | €57,175 | €65,559 | +€8,385 | +14.7% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €56,825 | €65,209 | +€8,385 | +14.8% |
| Stocks and contracts in progress | 3 | €23,795 | €26,572 | +€2,776 | +11.7% |
| Stocks | 30/36 | €7,295 | €3,572 | -€3,724 | -51.0% |
| Contracts in progress | 37 | €16,500 | €23,000 | +€6,500 | +39.4% |
| Amounts receivable within one year | 40/41 | €24,918 | €28,426 | +€3,508 | +14.1% |
| Trade receivables | 40 | €20,014 | €25,939 | +€5,926 | +29.6% |
| Other amounts receivable | 41 | €4,904 | €2,487 | -€2,418 | -49.3% |
| Cash at bank and in hand | 54/58 | €1,679 | €3,664 | +€1,985 | +118.2% |
| Deferred charges and accrued income | 490/1 | €6,433 | €6,548 | +€115 | +1.8% |
| Total equity and liabilities | 10/49 | €57,175 | €65,559 | +€8,385 | +14.7% |
| Equity | 10/15 | €11,292 | €12,790 | +€1,498 | +13.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€708 | €790 | +€1,498 | |
| Amounts payable | 17/49 | €45,883 | €52,769 | +€6,886 | +15.0% |
| Amounts payable after more than one year | 17 | €32,687 | €24,199 | -€8,488 | -26.0% |
| Other amounts payable | 178/9 | €32,687 | €24,199 | -€8,488 | -26.0% |
| Amounts payable within one year | 42/48 | €13,196 | €28,570 | +€15,374 | +116.5% |
| Trade debts | 44 | €1,237 | €8,111 | +€6,874 | +555.6% |
| Suppliers | 440/4 | €1,237 | €8,111 | +€6,874 | +555.6% |
| Taxes, remuneration and social security | 45 | €2,565 | €2,657 | +€92 | +3.6% |
| Taxes | 450/3 | €2,565 | €2,657 | +€92 | +3.6% |
| Other amounts payable | 47/48 | €9,394 | €17,802 | +€8,408 | +89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26 | €0 | -€26 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €348 | €429 | +€81 | +23.4% |
| Gross operating margin | 9900 | €17,751 | €1,997 | -€15,754 | -88.8% |
| Operating profit (loss) | 9901 | €17,377 | €1,568 | -€15,809 | -91.0% |
| Financial income | 75/76B | €2 | €50 | +€49 | +3008.0% |
| Recurring financial income | 75 | €2 | €50 | +€49 | +3008.0% |
| Financial charges | 65/66B | €312 | €120 | -€191 | -61.4% |
| Recurring financial charges | 65 | €312 | €120 | -€191 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €17,067 | €1,498 | -€15,569 | -91.2% |
| Profit (loss) for the period | 9904 | €17,067 | €1,498 | -€15,569 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,067 | €1,498 | -€15,569 | -91.2% |
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 30 September 2026 via checked.be.