Building Construct Services: 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.
Building Construct Services
Largest movements
- Tangible fixed assets +€123,659
up €123,659 (+59.0%), from €209,656 to €333,315
of which Land and buildings: +€123,650
- Receivables within one year -€12,335
down €12,335 (-10.0%), from €123,679 to €111,344
of which Other amounts receivable: -€7,107
- Debts after one year +€108,774
up €108,774 (+81.1%), from €134,100 to €242,874
- Trade debts -€44,256
down €44,256 (-37.4%), from €118,181 to €73,925
- Other debts +€17,309
up €17,309 (+69.2%), from €25,003 to €42,312
- Profit (loss) carried forward +€11,458
up €11,458 (+63.3%), from €18,097 to €29,555
- Tax, wage and social debts +€7,641
up €7,641 (+119.9%), from €6,373 to €14,014
of which Remuneration and social security: +€5,688
- Gross operating margin +€50,493
up €50,493 (+53.6%), from €94,241 to €144,734
- Staff costs +€37,461
up €37,461 (+67.7%), from €55,371 to €92,832
- Depreciation +€6,495
up €6,495 (+35.9%), from €18,107 to €24,602
- Financial charges +€3,420
up €3,420 (+93.1%), from €3,675 to €7,095
- Taxes +€2,007
up €2,007 (+74.3%), from €2,701 to €4,708
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 | €341,923 | €449,451 | +€107,528 | +31.4% |
| Fixed assets | 21/28 | €209,692 | €333,771 | +€124,079 | +59.2% |
| Tangible fixed assets | 22/27 | €209,656 | €333,315 | +€123,659 | +59.0% |
| Land and buildings | 22 | €184,534 | €308,184 | +€123,650 | +67.0% |
| Plant, machinery and equipment | 23 | - | €7,744 | +€7,744 | |
| Furniture and vehicles | 24 | €25,122 | €17,387 | -€7,735 | -30.8% |
| Financial fixed assets | 28 | €36 | €456 | +€420 | +1166.7% |
| Current assets | 29/58 | €132,231 | €115,680 | -€16,551 | -12.5% |
| Amounts receivable within one year | 40/41 | €123,679 | €111,344 | -€12,335 | -10.0% |
| Trade receivables | 40 | €103,521 | €98,293 | -€5,228 | -5.1% |
| Other amounts receivable | 41 | €20,158 | €13,051 | -€7,107 | -35.3% |
| Cash at bank and in hand | 54/58 | €8,552 | €4,336 | -€4,216 | -49.3% |
| Total equity and liabilities | 10/49 | €341,923 | €449,451 | +€107,528 | +31.4% |
| Equity | 10/15 | €38,097 | €49,555 | +€11,458 | +30.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,097 | €29,555 | +€11,458 | +63.3% |
| Amounts payable | 17/49 | €303,826 | €399,896 | +€96,070 | +31.6% |
| Amounts payable after more than one year | 17 | €134,100 | €242,874 | +€108,774 | +81.1% |
| Financial debts | 170/4 | €134,100 | €242,874 | +€108,774 | +81.1% |
| Amounts payable within one year | 42/48 | €169,726 | €157,022 | -€12,704 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €18,918 | €25,520 | +€6,602 | +34.9% |
| Trade debts | 44 | €118,181 | €73,925 | -€44,256 | -37.4% |
| Suppliers | 440/4 | €118,181 | €73,925 | -€44,256 | -37.4% |
| Advances received on contracts in progress | 46 | €1,251 | €1,251 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,373 | €14,014 | +€7,641 | +119.9% |
| Taxes | 450/3 | €2,686 | €4,639 | +€1,953 | +72.7% |
| Remuneration and social security | 454/9 | €3,687 | €9,375 | +€5,688 | +154.3% |
| Other amounts payable | 47/48 | €25,003 | €42,312 | +€17,309 | +69.2% |
| Remuneration, social security and pensions | 62 | €55,371 | €92,832 | +€37,461 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,107 | €24,602 | +€6,495 | +35.9% |
| Other operating charges | 640/8 | €3,265 | €4,141 | +€876 | +26.8% |
| Gross operating margin | 9900 | €94,241 | €144,734 | +€50,493 | +53.6% |
| Operating profit (loss) | 9901 | €17,498 | €23,159 | +€5,661 | +32.4% |
| Financial income | 75/76B | €441 | €102 | -€339 | -76.9% |
| Recurring financial income | 75 | €441 | €102 | -€339 | -76.9% |
| Financial charges | 65/66B | €3,675 | €7,095 | +€3,420 | +93.1% |
| Recurring financial charges | 65 | €3,675 | €7,095 | +€3,420 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €14,264 | €16,166 | +€1,902 | +13.3% |
| Income taxes | 67/77 | €2,701 | €4,708 | +€2,007 | +74.3% |
| Profit (loss) for the period | 9904 | €11,563 | €11,458 | -€105 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,563 | €11,458 | -€105 | -0.9% |
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 3 October 2026 via checked.be.