BENALUX CONSTRUCTION: 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.
BENALUX CONSTRUCTION
Largest movements
- Stocks and contracts -€170,750
no longer reported in 2024 (was €170,750)
- Receivables within one year +€84,421
up €84,421 (+179%), from €47,225 to €131,646
of which Other amounts receivable: +€69,337
- Cash -€71,187
down €71,187 (-99.5%), from €71,564 to €376
mainly Trade debts (-€189,794) and Receivables within one year (-€84,421)
- Trade debts -€189,794
down €189,794 (-95.0%), from €199,770 to €9,976
- Other debts +€30,000
new in 2024: €30,000
- Profit (loss) carried forward +€17,880
up €17,880 (+32.0%), from €55,825 to €73,704
- Tax, wage and social debts -€15,602
down €15,602 (-65.2%), from €23,944 to €8,342
- Purchases and services +€110,047
up €110,047 (+25.5%), from €431,579 to €541,626
- Turnover +€95,690
up €95,690 (+20.3%), from €471,186 to €566,876
- Taxes -€16,757
no longer reported in 2024 (was €16,757)
- Gross operating margin -€14,358
down €14,358 (-36.3%), from €39,607 to €25,249
- Financial charges +€6,448
up €6,448 (+3,608%), from €179 to €6,627
of which Non-recurring financial charges: +€6,463
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 | €289,538 | €132,023 | -€157,516 | -54.4% |
| Current assets | 29/58 | €289,538 | €132,023 | -€157,516 | -54.4% |
| Stocks and contracts in progress | 3 | €170,750 | - | -€170,750 | |
| Stocks | 30/36 | €170,750 | - | -€170,750 | |
| Amounts receivable within one year | 40/41 | €47,225 | €131,646 | +€84,421 | +179% |
| Trade receivables | 40 | €557 | €15,641 | +€15,084 | +2,710% |
| Other amounts receivable | 41 | €46,668 | €116,005 | +€69,337 | +149% |
| Cash at bank and in hand | 54/58 | €71,564 | €376 | -€71,187 | -99.5% |
| Total equity and liabilities | 10/49 | €289,538 | €132,023 | -€157,516 | -54.4% |
| Equity | 10/15 | €65,825 | €83,704 | +€17,880 | +27.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €55,825 | €73,704 | +€17,880 | +32.0% |
| Amounts payable | 17/49 | €223,714 | €48,318 | -€175,396 | -78.4% |
| Amounts payable within one year | 42/48 | €223,714 | €48,318 | -€175,396 | -78.4% |
| Trade debts | 44 | €199,770 | €9,976 | -€189,794 | -95.0% |
| Suppliers | 440/4 | €199,770 | €9,976 | -€189,794 | -95.0% |
| Taxes, remuneration and social security | 45 | €23,944 | €8,342 | -€15,602 | -65.2% |
| Taxes | 450/3 | €23,944 | €8,342 | -€15,602 | -65.2% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Turnover | 70 | €471,186 | €566,876 | +€95,690 | +20.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €431,579 | €541,626 | +€110,047 | +25.5% |
| Other operating charges | 640/8 | €355 | €743 | +€387 | +109% |
| Gross operating margin | 9900 | €39,607 | €25,249 | -€14,358 | -36.3% |
| Operating profit (loss) | 9901 | €39,252 | €24,507 | -€14,745 | -37.6% |
| Financial charges | 65/66B | €179 | €6,627 | +€6,448 | +3,608% |
| Recurring financial charges | 65 | €179 | €164 | -€15 | -8.3% |
| Non-recurring financial charges | 66B | - | €6,463 | +€6,463 | |
| Profit (loss) for the period before taxes | 9903 | €39,073 | €17,880 | -€21,193 | -54.2% |
| Income taxes | 67/77 | €16,757 | - | -€16,757 | |
| Profit (loss) for the period | 9904 | €22,316 | €17,880 | -€4,436 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,316 | €17,880 | -€4,436 | -19.9% |
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 17 October 2026 via checked.be.