BA-TECHNIC 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.
BA-TECHNIC CONSTRUCT
Largest movements
- Cash +€44,837
up €44,837 (+837.6%), from €5,353 to €50,191
mainly Net result for the year (+€27,316) and Receivables within one year (+€19,757)
- Receivables within one year -€19,757
down €19,757 (-20.3%), from €97,365 to €77,608
of which Trade receivables: -€20,825
- Profit (loss) carried forward +€27,316
up €27,316 (+309.2%), from €8,834 to €36,150
- Advances received -€21,486
no longer reported in 2023 (was €21,486)
- Trade debts +€12,193
up €12,193 (+20.2%), from €60,330 to €72,523
- Tax, wage and social debts +€9,119
up €9,119 (+252.0%), from €3,618 to €12,737
- Other debts -€2,060
no longer reported in 2023 (was €2,060)
- Gross operating margin +€30,566
up €30,566 (+737.9%), from €4,142 to €34,708
- Taxes +€5,635
new in 2023: €5,635
- Staff costs -€5,399
down €5,399 (-93.8%), from €5,757 to €358
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 | €102,718 | €127,799 | +€25,081 | +24.4% |
| Current assets | 29/58 | €102,718 | €127,799 | +€25,081 | +24.4% |
| Amounts receivable within one year | 40/41 | €97,365 | €77,608 | -€19,757 | -20.3% |
| Trade receivables | 40 | €92,043 | €71,218 | -€20,825 | -22.6% |
| Other amounts receivable | 41 | €5,322 | €6,390 | +€1,068 | +20.1% |
| Cash at bank and in hand | 54/58 | €5,353 | €50,191 | +€44,837 | +837.6% |
| Total equity and liabilities | 10/49 | €102,718 | €127,799 | +€25,081 | +24.4% |
| Equity | 10/15 | €15,223 | €42,539 | +€27,316 | +179.4% |
| Contributions | 10/11 | €6,225 | €6,225 | = | 0.0% |
| Capital | 10 | €6,225 | - | -€6,225 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,375 | - | -€12,375 | |
| Outside capital | 11 | - | €6,225 | +€6,225 | |
| Other | 1109/19 | - | €6,225 | +€6,225 | |
| Reserves | 13 | €164 | €164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €164 | €164 | = | 0.0% |
| Legal reserve | 130 | €164 | €164 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,834 | €36,150 | +€27,316 | +309.2% |
| Amounts payable | 17/49 | €87,494 | €85,259 | -€2,235 | -2.6% |
| Amounts payable within one year | 42/48 | €87,494 | €85,259 | -€2,235 | -2.6% |
| Trade debts | 44 | €60,330 | €72,523 | +€12,193 | +20.2% |
| Suppliers | 440/4 | €60,330 | €72,523 | +€12,193 | +20.2% |
| Advances received on contracts in progress | 46 | €21,486 | - | -€21,486 | |
| Taxes, remuneration and social security | 45 | €3,618 | €12,737 | +€9,119 | +252.0% |
| Taxes | 450/3 | €3,618 | €12,737 | +€9,119 | +252.0% |
| Other amounts payable | 47/48 | €2,060 | - | -€2,060 | |
| Remuneration, social security and pensions | 62 | €5,757 | €358 | -€5,399 | -93.8% |
| Other operating charges | 640/8 | €934 | €1,215 | +€281 | +30.1% |
| Gross operating margin | 9900 | €4,142 | €34,708 | +€30,566 | +737.9% |
| Operating profit (loss) | 9901 | -€2,548 | €33,135 | +€35,683 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €341 | €184 | -€157 | -46.0% |
| Recurring financial charges | 65 | €341 | €184 | -€157 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,889 | €32,950 | +€35,840 | |
| Income taxes | 67/77 | - | €5,635 | +€5,635 | |
| Profit (loss) for the period | 9904 | -€2,889 | €27,316 | +€30,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,889 | €27,316 | +€30,205 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.