BATIMENT & EXPERTISE: 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.
BATIMENT & EXPERTISE
Largest movements
- Current investments -€13,282
down €13,282 (-4.6%), from €287,191 to €273,909
- Cash -€5,672
down €5,672 (-11.5%), from €49,485 to €43,813
mainly Contributions, distributions and other (-€15,037) and Net result for the year (-€12,146)
- Reserves -€15,000
down €15,000 (-11.8%), from €126,860 to €111,860
of which Distributable reserves: -€15,000
- Profit (loss) carried forward -€12,183
down €12,183 (-4.2%), from €286,889 to €274,706
- Trade debts +€8,541
up €8,541 (+354%), from €2,411 to €10,951
- Gross operating margin -€32,604
down €32,604 (-818%), from -€3,987 to -€36,591
- Financial charges -€22,640
down €22,640 (-99.2%), from €22,818 to €178
- Financial income -€1,862
down €1,862 (-6.8%), from €27,234 to €25,372
- Other operating charges -€1,329
no longer reported in 2024 (was €1,329)
- Depreciation -€626
no longer reported in 2024 (was €626)
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 | €436,405 | €419,487 | -€16,918 | -3.9% |
| Fixed assets | 21/28 | €631 | €409 | -€222 | -35.1% |
| Tangible fixed assets | 22/27 | €631 | €409 | -€222 | -35.1% |
| Furniture and vehicles | 24 | €631 | €409 | -€222 | -35.1% |
| Current assets | 29/58 | €435,774 | €419,077 | -€16,697 | -3.8% |
| Amounts receivable within one year | 40/41 | €97,154 | €100,130 | +€2,976 | +3.1% |
| Trade receivables | 40 | €5,674 | €3,509 | -€2,165 | -38.2% |
| Other amounts receivable | 41 | €91,480 | €96,621 | +€5,141 | +5.6% |
| Current investments | 50/53 | €287,191 | €273,909 | -€13,282 | -4.6% |
| Cash at bank and in hand | 54/58 | €49,485 | €43,813 | -€5,672 | -11.5% |
| Deferred charges and accrued income | 490/1 | €1,943 | €1,225 | -€718 | -36.9% |
| Total equity and liabilities | 10/49 | €436,405 | €419,487 | -€16,918 | -3.9% |
| Equity | 10/15 | €432,349 | €405,166 | -€27,183 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,860 | €111,860 | -€15,000 | -11.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €110,000 | -€15,000 | -12.0% |
| Profit (loss) carried forward | 14 | €286,889 | €274,706 | -€12,183 | -4.2% |
| Amounts payable | 17/49 | €4,056 | €14,321 | +€10,264 | +253% |
| Amounts payable within one year | 42/48 | €4,056 | €14,321 | +€10,264 | +253% |
| Trade debts | 44 | €2,411 | €10,951 | +€8,541 | +354% |
| Suppliers | 440/4 | €2,411 | €10,951 | +€8,541 | +354% |
| Taxes, remuneration and social security | 45 | €1,645 | €3,369 | +€1,724 | +105% |
| Taxes | 450/3 | €1,645 | €1,769 | +€124 | +7.5% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626 | - | -€626 | |
| Other operating charges | 640/8 | €1,329 | - | -€1,329 | |
| Gross operating margin | 9900 | -€3,987 | -€36,591 | -€32,604 | -818% |
| Operating profit (loss) | 9901 | -€5,941 | -€36,591 | -€30,650 | -516% |
| Financial income | 75/76B | €27,234 | €25,372 | -€1,862 | -6.8% |
| Recurring financial income | 75 | €27,234 | €25,372 | -€1,862 | -6.8% |
| Financial charges | 65/66B | €22,818 | €178 | -€22,640 | -99.2% |
| Recurring financial charges | 65 | €22,818 | €178 | -€22,640 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,525 | -€11,396 | -€9,871 | -647% |
| Income taxes | 67/77 | €1,123 | €750 | -€373 | -33.2% |
| Profit (loss) for the period | 9904 | -€2,649 | -€12,146 | -€9,498 | -359% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,649 | -€12,146 | -€9,498 | -359% |
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 24 October 2026 via checked.be.