BURDY 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.
BURDY CONSTRUCT
Largest movements
- Tangible fixed assets +€57,200
new in 2023: €57,200
of which Plant, machinery and equipment: +€30,800
- Cash +€7,451
new in 2023: €7,451
mainly Net result for the year (+€51,298) and Depreciation (+€14,300)
- Receivables within one year +€4,025
up €4,025 (+67.1%), from €6,000 to €10,025
of which Trade receivables: +€10,025
- Stocks and contracts +€2,056
new in 2023: €2,056
- Profit (loss) carried forward +€51,298
up €51,298, from -€200 to €51,098
- Tax, wage and social debts +€13,285
new in 2023: €13,285
- Other debts +€10,506
new in 2023: €10,506
- Contributions -€6,000
no longer reported in 2023 (was €6,000)
- Trade debts +€1,643
up €1,643 (+822%), from €200 to €1,843
- Turnover +€210,631
new in 2023: €210,631
- Purchases and services +€131,309
new in 2023: €131,309
- Gross operating margin +€79,522
up €79,522, from -€200 to €79,322
- Depreciation +€14,300
new in 2023: €14,300
- Taxes +€12,115
new in 2023: €12,115
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,000 | €76,732 | +€70,732 | +1,179% |
| Fixed assets | 21/28 | - | €57,200 | +€57,200 | |
| Tangible fixed assets | 22/27 | - | €57,200 | +€57,200 | |
| Plant, machinery and equipment | 23 | - | €30,800 | +€30,800 | |
| Furniture and vehicles | 24 | - | €26,400 | +€26,400 | |
| Current assets | 29/58 | €6,000 | €19,532 | +€13,532 | +226% |
| Stocks and contracts in progress | 3 | - | €2,056 | +€2,056 | |
| Contracts in progress | 37 | - | €2,056 | +€2,056 | |
| Amounts receivable within one year | 40/41 | €6,000 | €10,025 | +€4,025 | +67.1% |
| Trade receivables | 40 | - | €10,025 | +€10,025 | |
| Other amounts receivable | 41 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | - | €7,451 | +€7,451 | |
| Total equity and liabilities | 10/49 | €6,000 | €76,732 | +€70,732 | +1,179% |
| Equity | 10/15 | €5,800 | €51,098 | +€45,298 | +781% |
| Contributions | 10/11 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | -€200 | €51,098 | +€51,298 | |
| Amounts payable | 17/49 | €200 | €25,634 | +€25,434 | +12,717% |
| Amounts payable within one year | 42/48 | €200 | €25,634 | +€25,434 | +12,717% |
| Trade debts | 44 | €200 | €1,843 | +€1,643 | +822% |
| Suppliers | 440/4 | €200 | €1,843 | +€1,643 | +822% |
| Taxes, remuneration and social security | 45 | - | €13,285 | +€13,285 | |
| Taxes | 450/3 | - | €13,285 | +€13,285 | |
| Other amounts payable | 47/48 | - | €10,506 | +€10,506 | |
| Turnover | 70 | - | €210,631 | +€210,631 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €131,309 | +€131,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,300 | +€14,300 | |
| Other operating charges | 640/8 | - | €1,224 | +€1,224 | |
| Gross operating margin | 9900 | -€200 | €79,322 | +€79,522 | |
| Operating profit (loss) | 9901 | -€200 | €63,798 | +€63,998 | |
| Financial charges | 65/66B | - | €385 | +€385 | |
| Recurring financial charges | 65 | - | €385 | +€385 | |
| Profit (loss) for the period before taxes | 9903 | -€200 | €63,413 | +€63,613 | |
| Income taxes | 67/77 | - | €12,115 | +€12,115 | |
| Profit (loss) for the period | 9904 | -€200 | €51,298 | +€51,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€200 | €51,298 | +€51,498 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.