BF Constructions: 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.
BF Constructions
Largest movements
- Receivables within one year +€19,036
new in 2023: €19,036
of which Trade receivables: +€14,571
- Tangible fixed assets +€4,782
new in 2023: €4,782
- Cash +€1,195
new in 2023: €1,195
mainly Trade debts (+€13,236) and Net result for the year (+€12,335)
- Deferred charges and accrued income +€510
new in 2023: €510
- Trade debts +€13,236
new in 2023: €13,236
- Profit (loss) carried forward +€12,479
up €12,479 (+33.5%), from -€37,306 to -€24,826
- Turnover +€44,650
new in 2023: €44,650
- Purchases and services +€39,526
new in 2023: €39,526
- Gross operating margin +€13,690
up €13,690, from -€611 to €13,079
- Depreciation +€718
new in 2023: €718
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €25,523 | +€25,523 | |
| Fixed assets | 21/28 | - | €4,782 | +€4,782 | |
| Tangible fixed assets | 22/27 | - | €4,782 | +€4,782 | |
| Furniture and vehicles | 24 | - | €4,782 | +€4,782 | |
| Current assets | 29/58 | - | €20,741 | +€20,741 | |
| Amounts receivable within one year | 40/41 | - | €19,036 | +€19,036 | |
| Trade receivables | 40 | - | €14,571 | +€14,571 | |
| Other amounts receivable | 41 | - | €4,465 | +€4,465 | |
| Cash at bank and in hand | 54/58 | - | €1,195 | +€1,195 | |
| Deferred charges and accrued income | 490/1 | - | €510 | +€510 | |
| Total equity and liabilities | 10/49 | €0 | €25,523 | +€25,523 | |
| Equity | 10/15 | -€29,246 | -€16,766 | +€12,479 | +42.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,306 | -€24,826 | +€12,479 | +33.5% |
| Amounts payable | 17/49 | €29,246 | €42,289 | +€13,044 | +44.6% |
| Amounts payable within one year | 42/48 | €29,246 | €42,289 | +€13,044 | +44.6% |
| Trade debts | 44 | - | €13,236 | +€13,236 | |
| Suppliers | 440/4 | - | €13,236 | +€13,236 | |
| Other amounts payable | 47/48 | €29,246 | €29,053 | -€192 | -0.7% |
| Turnover | 70 | - | €44,650 | +€44,650 | |
| Non-recurring operating income | 76A | - | €64 | +€64 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €39,526 | +€39,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €718 | +€718 | |
| Other operating charges | 640/8 | - | €3 | +€3 | |
| Gross operating margin | 9900 | -€611 | €13,079 | +€13,690 | |
| Operating profit (loss) | 9901 | -€611 | €12,358 | +€12,969 | |
| Financial charges | 65/66B | €145 | €23 | -€121 | -83.8% |
| Recurring financial charges | 65 | €145 | €23 | -€121 | -83.8% |
| Non-recurring financial charges | 66B | €145 | - | -€145 | |
| Profit (loss) for the period before taxes | 9903 | -€755 | €12,335 | +€13,090 | |
| Profit (loss) for the period | 9904 | -€755 | €12,335 | +€13,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€755 | €12,335 | +€13,090 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.