BEGA 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.
BEGA CONSTRUCT
Largest movements
- Receivables within one year -€50,337
down €50,337 (-12.6%), from €399,217 to €348,880
- Cash -€35,279
down €35,279 (-73.6%), from €47,933 to €12,654
mainly Trade debts (-€68,491) and Contributions, distributions and other (-€34,223)
- Tangible fixed assets +€22,875
up €22,875 (+325.8%), from €7,022 to €29,896
of which Furniture and vehicles: +€19,408
- Receivables after one year -€21,842
no longer reported in 2024 (was €21,842)
- Deferred charges and accrued income +€11,390
up €11,390 (+34.2%), from €33,271 to €44,661
- Trade debts -€68,491
down €68,491 (-40.8%), from €167,693 to €99,202
- Other debts +€12,965
up €12,965 (+86.2%), from €15,044 to €28,009
- Profit (loss) carried forward -€11,898
down €11,898 (-4.8%), from €245,584 to €233,686
- Gross operating margin -€411,282
down €411,282, from €329,455 to -€81,827
- Financial income +€127,550
new in 2024: €127,550
of which Financial income: +€127,550
- Write-downs -€102,550
no longer reported in 2024 (was €102,550)
- Taxes -€52,030
down €52,030 (-85.0%), from €61,184 to €9,154
- Depreciation +€4,445
up €4,445 (+116.9%), from €3,801 to €8,245
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 | €509,284 | €436,091 | -€73,193 | -14.4% |
| Fixed assets | 21/28 | €7,022 | €29,896 | +€22,875 | +325.8% |
| Tangible fixed assets | 22/27 | €7,022 | €29,896 | +€22,875 | +325.8% |
| Plant, machinery and equipment | 23 | €3,953 | €7,420 | +€3,467 | +87.7% |
| Furniture and vehicles | 24 | €3,068 | €22,476 | +€19,408 | +632.5% |
| Current assets | 29/58 | €502,263 | €406,195 | -€96,068 | -19.1% |
| Amounts receivable after more than one year | 29 | €21,842 | - | -€21,842 | |
| Other amounts receivable | 291 | €21,842 | - | -€21,842 | |
| Amounts receivable within one year | 40/41 | €399,217 | €348,880 | -€50,337 | -12.6% |
| Trade receivables | 40 | €399,217 | €348,880 | -€50,337 | -12.6% |
| Cash at bank and in hand | 54/58 | €47,933 | €12,654 | -€35,279 | -73.6% |
| Deferred charges and accrued income | 490/1 | €33,271 | €44,661 | +€11,390 | +34.2% |
| Total equity and liabilities | 10/49 | €509,284 | €436,091 | -€73,193 | -14.4% |
| Equity | 10/15 | €266,044 | €254,146 | -€11,898 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,584 | €233,686 | -€11,898 | -4.8% |
| Amounts payable | 17/49 | €243,241 | €181,945 | -€61,295 | -25.2% |
| Amounts payable within one year | 42/48 | €239,921 | €181,945 | -€57,976 | -24.2% |
| Trade debts | 44 | €167,693 | €99,202 | -€68,491 | -40.8% |
| Suppliers | 440/4 | €167,693 | €99,202 | -€68,491 | -40.8% |
| Taxes, remuneration and social security | 45 | €57,184 | €54,734 | -€2,450 | -4.3% |
| Taxes | 450/3 | €57,184 | €53,880 | -€3,304 | -5.8% |
| Remuneration and social security | 454/9 | - | €854 | +€854 | |
| Other amounts payable | 47/48 | €15,044 | €28,009 | +€12,965 | +86.2% |
| Accrued charges and deferred income | 492/3 | €3,320 | - | -€3,320 | |
| Remuneration, social security and pensions | 62 | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €8,245 | +€4,445 | +116.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €102,550 | - | -€102,550 | |
| Other operating charges | 640/8 | €9,243 | €4,897 | -€4,346 | -47.0% |
| Gross operating margin | 9900 | €329,455 | -€81,827 | -€411,282 | |
| Operating profit (loss) | 9901 | €213,861 | -€95,375 | -€309,236 | |
| Financial income | 75/76B | - | €127,550 | +€127,550 | |
| Recurring financial income | 75 | - | €127,550 | +€127,550 | |
| Non-recurring financial income | 76B | - | €127,550 | +€127,550 | |
| Financial charges | 65/66B | €782 | €697 | -€86 | -11.0% |
| Recurring financial charges | 65 | €782 | €697 | -€86 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €213,079 | €31,479 | -€181,600 | -85.2% |
| Income taxes | 67/77 | €61,184 | €9,154 | -€52,030 | -85.0% |
| Profit (loss) for the period | 9904 | €151,895 | €22,325 | -€129,570 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €151,895 | €22,325 | -€129,570 | -85.3% |
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.