BIZCONSTRUCT: 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.
BIZCONSTRUCT
Largest movements
- Cash +€52,135
up €52,135 (+115.6%), from €45,096 to €97,231
mainly Depreciation (+€33,121) and Net result for the year (+€30,578)
- Tangible fixed assets -€13,221
down €13,221 (-21.8%), from €60,652 to €47,431
of which Furniture and vehicles: -€12,265
- Receivables within one year -€12,073
down €12,073 (-9.4%), from €128,975 to €116,902
of which Trade receivables: -€45,258
- Profit (loss) carried forward +€30,578
up €30,578 (+43.0%), from €71,116 to €101,693
- Debts after one year -€8,172
down €8,172 (-15.3%), from €53,366 to €45,195
- Tax, wage and social debts +€6,990
new in 2022: €6,990
- Current portion of long-term debt -€3,375
down €3,375 (-10.4%), from €32,590 to €29,215
- Taxes +€10,140
up €10,140 (+355.8%), from €2,850 to €12,990
- Gross operating margin -€6,955
down €6,955 (-8.4%), from €83,153 to €76,198
- Depreciation -€4,450
down €4,450 (-11.8%), from €37,571 to €33,121
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,196 | €262,089 | +€26,893 | +11.4% |
| Fixed assets | 21/28 | €60,652 | €47,431 | -€13,221 | -21.8% |
| Tangible fixed assets | 22/27 | €60,652 | €47,431 | -€13,221 | -21.8% |
| Plant, machinery and equipment | 23 | €2,143 | €1,187 | -€956 | -44.6% |
| Furniture and vehicles | 24 | €58,508 | €46,243 | -€12,265 | -21.0% |
| Current assets | 29/58 | €174,545 | €214,659 | +€40,114 | +23.0% |
| Amounts receivable within one year | 40/41 | €128,975 | €116,902 | -€12,073 | -9.4% |
| Trade receivables | 40 | €70,410 | €25,152 | -€45,258 | -64.3% |
| Other amounts receivable | 41 | €58,565 | €91,750 | +€33,185 | +56.7% |
| Cash at bank and in hand | 54/58 | €45,096 | €97,231 | +€52,135 | +115.6% |
| Deferred charges and accrued income | 490/1 | €474 | €526 | +€52 | +11.0% |
| Total equity and liabilities | 10/49 | €235,196 | €262,089 | +€26,893 | +11.4% |
| Equity | 10/15 | €78,181 | €108,758 | +€30,578 | +39.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €865 | €865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €865 | €865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €865 | €865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,116 | €101,693 | +€30,578 | +43.0% |
| Amounts payable | 17/49 | €157,015 | €153,331 | -€3,684 | -2.3% |
| Amounts payable after more than one year | 17 | €53,366 | €45,195 | -€8,172 | -15.3% |
| Financial debts | 170/4 | €53,366 | €45,195 | -€8,172 | -15.3% |
| Amounts payable within one year | 42/48 | €103,649 | €108,136 | +€4,487 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €32,590 | €29,215 | -€3,375 | -10.4% |
| Financial debts | 43 | €1,710 | €1,086 | -€624 | -36.5% |
| Credit institutions | 430/8 | €1,710 | €895 | -€815 | -47.6% |
| Other loans | 439 | - | €191 | +€191 | |
| Trade debts | 44 | €69,350 | €70,845 | +€1,495 | +2.2% |
| Suppliers | 440/4 | €69,350 | €70,845 | +€1,495 | +2.2% |
| Taxes, remuneration and social security | 45 | - | €6,990 | +€6,990 | |
| Taxes | 450/3 | - | €6,990 | +€6,990 | |
| Non-recurring operating income | 76A | €1,982 | €0 | -€1,982 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,571 | €33,121 | -€4,450 | -11.8% |
| Other operating charges | 640/8 | €2,264 | €1,680 | -€584 | -25.8% |
| Gross operating margin | 9900 | €83,153 | €76,198 | -€6,955 | -8.4% |
| Operating profit (loss) | 9901 | €43,318 | €41,397 | -€1,921 | -4.4% |
| Financial income | 75/76B | €3,844 | €4,611 | +€767 | +20.0% |
| Recurring financial income | 75 | €3,844 | €4,611 | +€767 | +20.0% |
| Financial charges | 65/66B | €3,040 | €2,440 | -€600 | -19.7% |
| Recurring financial charges | 65 | €3,040 | €2,440 | -€600 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €44,122 | €43,568 | -€555 | -1.3% |
| Income taxes | 67/77 | €2,850 | €12,990 | +€10,140 | +355.8% |
| Profit (loss) for the period | 9904 | €41,272 | €30,578 | -€10,695 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,272 | €30,578 | -€10,695 | -25.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.