B&E 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&E Construct
Largest movements
- Receivables within one year -€16,313
down €16,313 (-48.7%), from €33,481 to €17,168
of which Trade receivables: -€18,313
- Cash +€4,005
up €4,005 (+101.9%), from €3,930 to €7,935
mainly Receivables within one year (+€16,313) and Trade debts (+€2,644)
- Tangible fixed assets +€1,156
new in 2023: €1,156
- Profit (loss) carried forward -€12,545
down €12,545, from €630 to -€11,916
- Trade debts +€2,644
up €2,644 (+45.7%), from €5,791 to €8,435
- Tax, wage and social debts -€1,003
no longer reported in 2023 (was €1,003)
- Gross operating margin -€13,526
down €13,526, from €1,047 to -€12,479
- Other operating charges -€348
no longer reported in 2023 (was €348)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,410 | €26,259 | -€11,152 | -29.8% |
| Fixed assets | 21/28 | - | €1,156 | +€1,156 | |
| Tangible fixed assets | 22/27 | - | €1,156 | +€1,156 | |
| Furniture and vehicles | 24 | - | €1,156 | +€1,156 | |
| Current assets | 29/58 | €37,410 | €25,103 | -€12,308 | -32.9% |
| Amounts receivable within one year | 40/41 | €33,481 | €17,168 | -€16,313 | -48.7% |
| Trade receivables | 40 | €33,481 | €15,168 | -€18,313 | -54.7% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €3,930 | €7,935 | +€4,005 | +101.9% |
| Total equity and liabilities | 10/49 | €37,410 | €26,259 | -€11,152 | -29.8% |
| Equity | 10/15 | €4,630 | -€7,916 | -€12,545 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €630 | -€11,916 | -€12,545 | |
| Amounts payable | 17/49 | €32,781 | €34,174 | +€1,393 | +4.3% |
| Amounts payable within one year | 42/48 | €6,793 | €8,435 | +€1,641 | +24.2% |
| Trade debts | 44 | €5,791 | €8,435 | +€2,644 | +45.7% |
| Suppliers | 440/4 | €5,791 | €8,435 | +€2,644 | +45.7% |
| Taxes, remuneration and social security | 45 | €1,003 | - | -€1,003 | |
| Taxes | 450/3 | €1,003 | - | -€1,003 | |
| Accrued charges and deferred income | 492/3 | €25,987 | €25,740 | -€248 | -1.0% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €1,047 | -€12,479 | -€13,526 | |
| Operating profit (loss) | 9901 | €700 | -€12,479 | -€13,179 | |
| Financial charges | 65/66B | €70 | €66 | -€4 | -6.2% |
| Recurring financial charges | 65 | €70 | €66 | -€4 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €630 | -€12,545 | -€13,175 | |
| Profit (loss) for the period | 9904 | €630 | -€12,545 | -€13,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €630 | -€12,545 | -€13,175 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.