BEST CONSTRUCT: what changed
Two fiscal 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.
BEST CONSTRUCT
Largest movements
- Receivables within one year -€134,214
down €134,214 (-17.7%), from €760,089 to €625,875
of which Other amounts receivable: -€128,321
- Cash -€17,105
down €17,105 (-66.0%), from €25,920 to €8,815
mainly Trade debts (-€117,298) and Tax, wage and social debts (-€116,532)
- Tangible fixed assets -€9,749
down €9,749 (-26.6%), from €36,665 to €26,916
of which Furniture and vehicles: -€9,258
- Trade debts -€117,298
down €117,298 (-64.0%), from €183,294 to €65,996
- Tax, wage and social debts -€116,532
down €116,532 (-50.2%), from €232,178 to €115,646
of which Taxes: -€72,065
- Advances received +€52,003
up €52,003 (+21.7%), from €239,497 to €291,500
- Accrued charges and deferred income +€14,999
new in 2024: €14,999
- Gross operating margin +€188,858
up €188,858 (+60.2%), from €313,673 to €502,531
- Write-downs +€170,722
new in 2024: €170,722
- Staff costs +€40,147
up €40,147 (+15.6%), from €257,574 to €297,721
- Other operating charges +€16,723
up €16,723 (+413.6%), from €4,043 to €20,766
- Financial income +€10,355
up €10,355 (+104.8%), from €9,883 to €20,238
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 | €824,913 | €662,595 | -€162,317 | -19.7% |
| Fixed assets | 21/28 | €37,323 | €27,574 | -€9,749 | -26.1% |
| Tangible fixed assets | 22/27 | €36,665 | €26,916 | -€9,749 | -26.6% |
| Plant, machinery and equipment | 23 | €1,737 | €1,246 | -€491 | -28.3% |
| Furniture and vehicles | 24 | €34,929 | €25,670 | -€9,258 | -26.5% |
| Financial fixed assets | 28 | €658 | €658 | = | 0.0% |
| Current assets | 29/58 | €787,590 | €635,021 | -€152,568 | -19.4% |
| Amounts receivable within one year | 40/41 | €760,089 | €625,875 | -€134,214 | -17.7% |
| Trade receivables | 40 | €212,315 | €206,422 | -€5,894 | -2.8% |
| Other amounts receivable | 41 | €547,774 | €419,454 | -€128,321 | -23.4% |
| Cash at bank and in hand | 54/58 | €25,920 | €8,815 | -€17,105 | -66.0% |
| Deferred charges and accrued income | 490/1 | €1,580 | €331 | -€1,249 | -79.0% |
| Total equity and liabilities | 10/49 | €824,913 | €662,595 | -€162,317 | -19.7% |
| Equity | 10/15 | €169,943 | €174,454 | +€4,511 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,350 | €5,350 | = | 0.0% |
| Distributable reserves | 133 | €5,350 | €5,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,002 | €150,512 | +€4,511 | +3.1% |
| Amounts payable | 17/49 | €654,969 | €488,141 | -€166,828 | -25.5% |
| Amounts payable within one year | 42/48 | €654,969 | €473,142 | -€181,827 | -27.8% |
| Trade debts | 44 | €183,294 | €65,996 | -€117,298 | -64.0% |
| Suppliers | 440/4 | €183,294 | €65,996 | -€117,298 | -64.0% |
| Advances received on contracts in progress | 46 | €239,497 | €291,500 | +€52,003 | +21.7% |
| Taxes, remuneration and social security | 45 | €232,178 | €115,646 | -€116,532 | -50.2% |
| Taxes | 450/3 | €123,969 | €51,904 | -€72,065 | -58.1% |
| Remuneration and social security | 454/9 | €108,209 | €63,742 | -€44,467 | -41.1% |
| Accrued charges and deferred income | 492/3 | - | €14,999 | +€14,999 | |
| Remuneration, social security and pensions | 62 | €257,574 | €297,721 | +€40,147 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,925 | €9,749 | +€2,824 | +40.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €170,722 | +€170,722 | |
| Other operating charges | 640/8 | €4,043 | €20,766 | +€16,723 | +413.6% |
| Non-recurring operating charges | 66A | €7,453 | €6,704 | -€749 | -10.1% |
| Gross operating margin | 9900 | €313,673 | €502,531 | +€188,858 | +60.2% |
| Operating profit (loss) | 9901 | €37,677 | -€3,131 | -€40,808 | |
| Financial income | 75/76B | €9,883 | €20,238 | +€10,355 | +104.8% |
| Recurring financial income | 75 | €9,883 | €20,238 | +€10,355 | +104.8% |
| Financial charges | 65/66B | €1,834 | €8,113 | +€6,279 | +342.3% |
| Recurring financial charges | 65 | €1,834 | €8,113 | +€6,279 | +342.3% |
| Profit (loss) for the period before taxes | 9903 | €45,725 | €8,994 | -€36,731 | -80.3% |
| Income taxes | 67/77 | €13,663 | €4,483 | -€9,180 | -67.2% |
| Profit (loss) for the period | 9904 | €32,062 | €4,511 | -€27,552 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,062 | €4,511 | -€27,552 | -85.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.