BESI 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.
BESI CONSTRUCT
Largest movements
- Receivables within one year +€13,226
up €13,226 (+60.0%), from €22,047 to €35,273
of which Trade receivables: +€10,094
- Tangible fixed assets -€2,416
down €2,416 (-36.2%), from €6,674 to €4,258
- Trade debts +€6,044
up €6,044 (+41.9%), from €14,427 to €20,471
- Profit (loss) carried forward +€2,364
up €2,364 (+56.3%), from €4,201 to €6,565
- Tax, wage and social debts +€2,053
up €2,053 (+162%), from €1,265 to €3,318
of which Remuneration and social security: +€1,858
- Gross operating margin +€36,184
up €36,184 (+1,055%), from €3,431 to €39,615
- Staff costs +€33,213
new in 2024: €33,213
- Depreciation +€1,840
up €1,840 (+320%), from €576 to €2,416
- Taxes -€1,298
down €1,298 (-57.4%), from €2,262 to €964
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 | €29,893 | €40,354 | +€10,461 | +35.0% |
| Fixed assets | 21/28 | €6,674 | €4,258 | -€2,416 | -36.2% |
| Tangible fixed assets | 22/27 | €6,674 | €4,258 | -€2,416 | -36.2% |
| Furniture and vehicles | 24 | €6,674 | €4,258 | -€2,416 | -36.2% |
| Current assets | 29/58 | €23,219 | €36,096 | +€12,877 | +55.5% |
| Amounts receivable within one year | 40/41 | €22,047 | €35,273 | +€13,226 | +60.0% |
| Trade receivables | 40 | €9,297 | €19,391 | +€10,094 | +109% |
| Other amounts receivable | 41 | €12,750 | €15,882 | +€3,132 | +24.6% |
| Cash at bank and in hand | 54/58 | €1,172 | €823 | -€349 | -29.8% |
| Total equity and liabilities | 10/49 | €29,893 | €40,354 | +€10,461 | +35.0% |
| Equity | 10/15 | €14,201 | €16,565 | +€2,364 | +16.6% |
| 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 | €4,201 | €6,565 | +€2,364 | +56.3% |
| Amounts payable | 17/49 | €15,692 | €23,789 | +€8,097 | +51.6% |
| Amounts payable within one year | 42/48 | €15,692 | €23,789 | +€8,097 | +51.6% |
| Trade debts | 44 | €14,427 | €20,471 | +€6,044 | +41.9% |
| Suppliers | 440/4 | €14,427 | €20,471 | +€6,044 | +41.9% |
| Taxes, remuneration and social security | 45 | €1,265 | €3,318 | +€2,053 | +162% |
| Taxes | 450/3 | €1,265 | €1,460 | +€195 | +15.4% |
| Remuneration and social security | 454/9 | - | €1,858 | +€1,858 | |
| Remuneration, social security and pensions | 62 | - | €33,213 | +€33,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €576 | €2,416 | +€1,840 | +320% |
| Other operating charges | 640/8 | €185 | €578 | +€393 | +212% |
| Gross operating margin | 9900 | €3,431 | €39,615 | +€36,184 | +1,055% |
| Operating profit (loss) | 9901 | €2,670 | €3,408 | +€738 | +27.6% |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €194 | €172 | -€22 | -11.6% |
| Recurring financial charges | 65 | €194 | €172 | -€22 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €2,476 | €3,328 | +€852 | +34.4% |
| Income taxes | 67/77 | €2,262 | €964 | -€1,298 | -57.4% |
| Profit (loss) for the period | 9904 | €214 | €2,364 | +€2,150 | +1,004% |
| Profit (loss) for the period to be appropriated | 9905 | €214 | €2,364 | +€2,150 | +1,004% |
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 20 October 2026 via checked.be.