BIANDGI 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.
BIANDGI CONSTRUCT
Largest movements
- Tangible fixed assets -€71,084
no longer reported in 2024 (was €71,084)
of which Land and buildings: -€67,570
- Cash +€28,917
up €28,917 (+1275.8%), from €2,267 to €31,184
- Receivables within one year -€20,227
down €20,227 (-80.8%), from €25,046 to €4,819
of which Trade receivables: -€18,407
- Debts after one year -€43,971
no longer reported in 2024 (was €43,971)
- Advances received -€38,935
no longer reported in 2024 (was €38,935)
- Other debts +€27,172
up €27,172 (+932.3%), from €2,914 to €30,086
- Trade debts -€11,034
down €11,034 (-88.0%), from €12,545 to €1,510
- Profit (loss) carried forward +€4,507
up €4,507 (+59.6%), from -€7,557 to -€3,050
- Gross operating margin -€39,199
down €39,199, from €38,840 to -€359
- Staff costs -€34,479
down €34,479, from €34,102 to -€377
- Other operating charges -€7,410
down €7,410 (-99.3%), from €7,460 to €50
- Financial charges -€2,226
down €2,226 (-84.8%), from €2,623 to €398
- Depreciation -€2,123
no longer reported in 2024 (was €2,123)
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,096 | €36,003 | -€63,093 | -63.7% |
| Fixed assets | 21/28 | €71,084 | - | -€71,084 | |
| Tangible fixed assets | 22/27 | €71,084 | - | -€71,084 | |
| Land and buildings | 22 | €67,570 | - | -€67,570 | |
| Plant, machinery and equipment | 23 | €3,515 | - | -€3,515 | |
| Current assets | 29/58 | €28,012 | €36,003 | +€7,991 | +28.5% |
| Amounts receivable within one year | 40/41 | €25,046 | €4,819 | -€20,227 | -80.8% |
| Trade receivables | 40 | €18,407 | - | -€18,407 | |
| Other amounts receivable | 41 | €6,639 | €4,819 | -€1,820 | -27.4% |
| Cash at bank and in hand | 54/58 | €2,267 | €31,184 | +€28,917 | +1275.8% |
| Deferred charges and accrued income | 490/1 | €699 | - | -€699 | |
| Total equity and liabilities | 10/49 | €99,096 | €36,003 | -€63,093 | -63.7% |
| Equity | 10/15 | -€6,557 | -€2,050 | +€4,507 | +68.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,557 | -€3,050 | +€4,507 | +59.6% |
| Amounts payable | 17/49 | €105,653 | €38,052 | -€67,601 | -64.0% |
| Amounts payable after more than one year | 17 | €43,971 | - | -€43,971 | |
| Financial debts | 170/4 | €43,971 | - | -€43,971 | |
| Amounts payable within one year | 42/48 | €61,682 | €38,052 | -€23,629 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €4,029 | - | -€4,029 | |
| Trade debts | 44 | €12,545 | €1,510 | -€11,034 | -88.0% |
| Suppliers | 440/4 | €12,545 | €1,510 | -€11,034 | -88.0% |
| Advances received on contracts in progress | 46 | €38,935 | - | -€38,935 | |
| Taxes, remuneration and social security | 45 | €3,259 | €6,456 | +€3,196 | +98.1% |
| Taxes | 450/3 | €17 | €6,456 | +€6,438 | +37129.0% |
| Remuneration and social security | 454/9 | €3,242 | - | -€3,242 | |
| Other amounts payable | 47/48 | €2,914 | €30,086 | +€27,172 | +932.3% |
| Remuneration, social security and pensions | 62 | €34,102 | -€377 | -€34,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,123 | - | -€2,123 | |
| Other operating charges | 640/8 | €7,460 | €50 | -€7,410 | -99.3% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €38,840 | -€359 | -€39,199 | |
| Operating profit (loss) | 9901 | -€4,946 | -€32 | +€4,913 | +99.3% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €2,623 | €398 | -€2,226 | -84.8% |
| Recurring financial charges | 65 | €2,623 | €398 | -€2,226 | -84.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,540 | -€430 | +€7,110 | +94.3% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | -€7,557 | -€430 | +€7,127 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,557 | -€430 | +€7,127 | +94.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.