BIG 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.
BIG CONSTRUCT
Largest movements
- Receivables within one year -€24,298
down €24,298 (-66.7%), from €36,440 to €12,142
of which Trade receivables: -€24,137
- Cash -€1,309
down €1,309 (-33.2%), from €3,941 to €2,632
mainly Advances received (-€15,000) and Other debts (-€10,979)
- Tangible fixed assets +€1,099
new in 2024: €1,099
- Advances received -€15,000
no longer reported in 2024 (was €15,000)
- Other debts -€10,979
down €10,979 (-91.1%), from €12,053 to €1,074
- Tax, wage and social debts +€1,976
up €1,976 (+403%), from €490 to €2,466
- Profit (loss) carried forward -€1,741
down €1,741 (-12.0%), from -€14,481 to -€16,222
- Trade debts +€1,235
up €1,235 (+8.5%), from €14,554 to €15,789
- Gross operating margin +€2,588
up €2,588, from -€1,817 to €770
- Financial charges +€892
up €892 (+824%), from €108 to €1,000
- Depreciation +€448
new in 2024: €448
- Other operating charges +€129
up €129 (+13.5%), from €957 to €1,086
- Financial income -€102
down €102 (-81.5%), from €125 to €23
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 | €42,231 | €17,723 | -€24,508 | -58.0% |
| Fixed assets | 21/28 | €350 | €1,449 | +€1,099 | +314% |
| Tangible fixed assets | 22/27 | - | €1,099 | +€1,099 | |
| Furniture and vehicles | 24 | - | €1,099 | +€1,099 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €41,881 | €16,274 | -€25,607 | -61.1% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,440 | €12,142 | -€24,298 | -66.7% |
| Trade receivables | 40 | €36,279 | €12,142 | -€24,137 | -66.5% |
| Other amounts receivable | 41 | €161 | - | -€161 | |
| Cash at bank and in hand | 54/58 | €3,941 | €2,632 | -€1,309 | -33.2% |
| Total equity and liabilities | 10/49 | €42,231 | €17,723 | -€24,508 | -58.0% |
| Equity | 10/15 | €134 | -€1,606 | -€1,741 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,416 | €8,416 | = | 0.0% |
| Non-distributable reserves | 130/1 | €425 | €425 | = | 0.0% |
| Reserves not available under the articles | 1311 | €425 | €425 | = | 0.0% |
| Distributable reserves | 133 | €7,991 | €7,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,481 | -€16,222 | -€1,741 | -12.0% |
| Amounts payable | 17/49 | €42,097 | €19,329 | -€22,767 | -54.1% |
| Amounts payable within one year | 42/48 | €42,097 | €19,329 | -€22,767 | -54.1% |
| Trade debts | 44 | €14,554 | €15,789 | +€1,235 | +8.5% |
| Suppliers | 440/4 | €14,554 | €15,789 | +€1,235 | +8.5% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | €490 | €2,466 | +€1,976 | +403% |
| Taxes | 450/3 | €490 | €2,466 | +€1,976 | +403% |
| Other amounts payable | 47/48 | €12,053 | €1,074 | -€10,979 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €448 | +€448 | |
| Other operating charges | 640/8 | €957 | €1,086 | +€129 | +13.5% |
| Gross operating margin | 9900 | -€1,817 | €770 | +€2,588 | |
| Operating profit (loss) | 9901 | -€2,774 | -€764 | +€2,011 | +72.5% |
| Financial income | 75/76B | €125 | €23 | -€102 | -81.5% |
| Recurring financial income | 75 | €125 | €23 | -€102 | -81.5% |
| Financial charges | 65/66B | €108 | €1,000 | +€892 | +824% |
| Recurring financial charges | 65 | €108 | €1,000 | +€892 | +824% |
| Profit (loss) for the period before taxes | 9903 | -€2,757 | -€1,741 | +€1,017 | +36.9% |
| Profit (loss) for the period | 9904 | -€2,757 | -€1,741 | +€1,017 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,757 | -€1,741 | +€1,017 | +36.9% |
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 13 October 2026 via checked.be.