BUILDING TECHNICAL MANAGEMENT & SERVICES: 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.
BUILDING TECHNICAL MANAGEMENT & SERVICES
Largest movements
- Receivables within one year -€315,516
down €315,516 (-72.5%), from €434,957 to €119,440
of which Trade receivables: -€321,800
- Advances received -€346,239
no longer reported in 2024 (was €346,239)
- Trade debts +€41,989
up €41,989, from €0 to €41,989
- Debts after one year -€29,978
down €29,978 (-1.3%), from €2.3m to €2.2m
- Gross operating margin -€10,870
down €10,870 (-7.6%), from €142,516 to €131,645
- Taxes -€8,180
down €8,180 (-59.1%), from €13,850 to €5,670
- Staff costs +€5,120
up €5,120 (+5.1%), from €100,379 to €105,498
- Financial income -€4,962
no longer reported in 2024 (was €4,962)
of which Financial income: -€4,962
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 | €2,798,019 | €2,482,440 | -€315,579 | -11.3% |
| Fixed assets | 21/28 | €2,357,500 | €2,357,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,357,500 | €2,357,500 | = | 0.0% |
| Current assets | 29/58 | €440,519 | €124,940 | -€315,579 | -71.6% |
| Amounts receivable within one year | 40/41 | €434,957 | €119,440 | -€315,516 | -72.5% |
| Trade receivables | 40 | €410,000 | €88,200 | -€321,800 | -78.5% |
| Other amounts receivable | 41 | €24,957 | €31,240 | +€6,283 | +25.2% |
| Cash at bank and in hand | 54/58 | €2,866 | €3,029 | +€162 | +5.7% |
| Deferred charges and accrued income | 490/1 | €2,696 | €2,471 | -€225 | -8.3% |
| Total equity and liabilities | 10/49 | €2,798,019 | €2,482,440 | -€315,579 | -11.3% |
| Equity | 10/15 | €115,896 | €133,704 | +€17,808 | +15.4% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Capital | 10 | €135,000 | €135,000 | = | 0.0% |
| Issued capital | 100 | €135,000 | €135,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,104 | -€1,296 | +€17,808 | +93.2% |
| Amounts payable | 17/49 | €2,682,123 | €2,348,736 | -€333,387 | -12.4% |
| Amounts payable after more than one year | 17 | €2,276,500 | €2,246,522 | -€29,978 | -1.3% |
| Financial debts | 170/4 | €2,276,500 | €2,246,522 | -€29,978 | -1.3% |
| Amounts payable within one year | 42/48 | €405,623 | €102,213 | -€303,409 | -74.8% |
| Trade debts | 44 | €0 | €41,989 | +€41,989 | |
| Suppliers | 440/4 | €0 | €41,989 | +€41,989 | |
| Advances received on contracts in progress | 46 | €346,239 | - | -€346,239 | |
| Taxes, remuneration and social security | 45 | €59,342 | €60,059 | +€716 | +1.2% |
| Taxes | 450/3 | €40,854 | €34,605 | -€6,249 | -15.3% |
| Remuneration and social security | 454/9 | €18,488 | €25,454 | +€6,965 | +37.7% |
| Other amounts payable | 47/48 | €41 | €166 | +€125 | +302.8% |
| Remuneration, social security and pensions | 62 | €100,379 | €105,498 | +€5,120 | +5.1% |
| Other operating charges | 640/8 | €2,331 | €2,410 | +€79 | +3.4% |
| Gross operating margin | 9900 | €142,516 | €131,645 | -€10,870 | -7.6% |
| Operating profit (loss) | 9901 | €39,806 | €23,737 | -€16,069 | -40.4% |
| Financial income | 75/76B | €4,962 | - | -€4,962 | |
| Recurring financial income | 75 | €4,962 | - | -€4,962 | |
| Non-recurring financial income | 76B | €4,962 | - | -€4,962 | |
| Financial charges | 65/66B | €1,323 | €259 | -€1,064 | -80.4% |
| Recurring financial charges | 65 | €1,323 | €259 | -€1,064 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €43,446 | €23,478 | -€19,968 | -46.0% |
| Income taxes | 67/77 | €13,850 | €5,670 | -€8,180 | -59.1% |
| Profit (loss) for the period | 9904 | €29,596 | €17,808 | -€11,788 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,596 | €17,808 | -€11,788 | -39.8% |
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 9 October 2026 via checked.be.