BBR-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.
BBR-CONSTRUCT
Largest movements
- Receivables after one year +€500,000
new in 2024: €500,000
- Stocks and contracts -€488,811
no longer reported in 2024 (was €488,811)
- Receivables within one year -€233,143
down €233,143 (-99.0%), from €235,563 to €2,420
of which Other amounts receivable: -€219,580
- Cash -€152,948
down €152,948 (-93.0%), from €164,541 to €11,593
mainly Receivables after one year (-€500,000) and Other debts (-€275,120)
- Other debts -€275,120
no longer reported in 2024 (was €275,120)
- Tax, wage and social debts -€248,125
down €248,125 (-70.8%), from €350,483 to €102,359
- Trade debts +€126,614
up €126,614 (+173.6%), from €72,916 to €199,530
- Reserves +€21,000
up €21,000 (+13.5%), from €155,000 to €176,000
- Gross operating margin -€193,471
down €193,471 (-85.8%), from €225,514 to €32,044
- Taxes -€59,335
down €59,335 (-84.3%), from €70,347 to €11,012
- Financial income +€2,525
new in 2024: €2,525
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 | €888,915 | €514,013 | -€374,902 | -42.2% |
| Current assets | 29/58 | €888,915 | €514,013 | -€374,902 | -42.2% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Trade receivables | 290 | - | €500,000 | +€500,000 | |
| Stocks and contracts in progress | 3 | €488,811 | - | -€488,811 | |
| Stocks | 30/36 | €488,811 | - | -€488,811 | |
| Amounts receivable within one year | 40/41 | €235,563 | €2,420 | -€233,143 | -99.0% |
| Trade receivables | 40 | €13,563 | - | -€13,563 | |
| Other amounts receivable | 41 | €222,000 | €2,420 | -€219,580 | -98.9% |
| Cash at bank and in hand | 54/58 | €164,541 | €11,593 | -€152,948 | -93.0% |
| Total equity and liabilities | 10/49 | €888,915 | €514,013 | -€374,902 | -42.2% |
| Equity | 10/15 | €161,368 | €183,060 | +€21,692 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,000 | €176,000 | +€21,000 | +13.5% |
| Distributable reserves | 133 | €155,000 | €176,000 | +€21,000 | +13.5% |
| Profit (loss) carried forward | 14 | €168 | €860 | +€692 | +413.1% |
| Amounts payable | 17/49 | €727,547 | €330,953 | -€396,594 | -54.5% |
| Amounts payable after more than one year | 17 | €29,028 | €29,065 | +€37 | +0.1% |
| Financial debts | 170/4 | €29,028 | €29,065 | +€37 | +0.1% |
| Amounts payable within one year | 42/48 | €698,519 | €301,888 | -€396,631 | -56.8% |
| Trade debts | 44 | €72,916 | €199,530 | +€126,614 | +173.6% |
| Suppliers | 440/4 | €72,916 | €199,530 | +€126,614 | +173.6% |
| Taxes, remuneration and social security | 45 | €350,483 | €102,359 | -€248,125 | -70.8% |
| Taxes | 450/3 | €350,483 | €102,359 | -€248,125 | -70.8% |
| Other amounts payable | 47/48 | €275,120 | - | -€275,120 | |
| Other operating charges | 640/8 | - | €1,465 | +€1,465 | |
| Gross operating margin | 9900 | €225,514 | €32,044 | -€193,471 | -85.8% |
| Operating profit (loss) | 9901 | €225,514 | €30,579 | -€194,935 | -86.4% |
| Financial income | 75/76B | - | €2,525 | +€2,525 | |
| Recurring financial income | 75 | - | €2,525 | +€2,525 | |
| Financial charges | 65/66B | - | €400 | +€400 | |
| Recurring financial charges | 65 | - | €400 | +€400 | |
| Profit (loss) for the period before taxes | 9903 | €225,514 | €32,704 | -€192,810 | -85.5% |
| Income taxes | 67/77 | €70,347 | €11,012 | -€59,335 | -84.3% |
| Profit (loss) for the period | 9904 | €155,168 | €21,692 | -€133,475 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,168 | €21,692 | -€133,475 | -86.0% |
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 11 October 2026 via checked.be.