BZ - CONSTRUCTIONS: 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.
BZ - CONSTRUCTIONS
Largest movements
- Receivables within one year -€48,532
down €48,532 (-27.6%), from €175,699 to €127,167
of which Trade receivables: -€32,734
- Cash +€13,936
up €13,936 (+69.4%), from €20,089 to €34,025
mainly Receivables within one year (+€48,532) and Net result for the year (+€11,199)
- Tangible fixed assets -€7,153
down €7,153 (-52.4%), from €13,647 to €6,495
- Advances received -€27,042
no longer reported in 2024 (was €27,042)
- Trade debts -€25,472
down €25,472 (-65.3%), from €38,988 to €13,517
- Profit (loss) carried forward +€11,199
up €11,199 (+8.1%), from €137,429 to €148,628
- Taxes -€16,248
down €16,248 (-65.9%), from €24,641 to €8,394
- Other operating charges -€15,819
down €15,819 (-86.6%), from €18,266 to €2,446
- Gross operating margin -€4,739
down €4,739 (-13.4%), from €35,336 to €30,596
- Financial income +€576
up €576 (+2524.2%), from €23 to €599
of which Non-recurring financial income: +€599
- Staff costs -€415
down €415 (-29.0%), from €1,431 to €1,015
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 | €211,538 | €170,223 | -€41,315 | -19.5% |
| Fixed assets | 21/28 | €13,647 | €6,620 | -€7,028 | -51.5% |
| Tangible fixed assets | 22/27 | €13,647 | €6,495 | -€7,153 | -52.4% |
| Furniture and vehicles | 24 | €13,647 | €6,495 | -€7,153 | -52.4% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €197,890 | €163,603 | -€34,287 | -17.3% |
| Amounts receivable within one year | 40/41 | €175,699 | €127,167 | -€48,532 | -27.6% |
| Trade receivables | 40 | €35,420 | €2,686 | -€32,734 | -92.4% |
| Other amounts receivable | 41 | €140,279 | €124,481 | -€15,798 | -11.3% |
| Cash at bank and in hand | 54/58 | €20,089 | €34,025 | +€13,936 | +69.4% |
| Deferred charges and accrued income | 490/1 | €2,103 | €2,412 | +€309 | +14.7% |
| Total equity and liabilities | 10/49 | €211,538 | €170,223 | -€41,315 | -19.5% |
| Equity | 10/15 | €145,489 | €156,688 | +€11,199 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,429 | €148,628 | +€11,199 | +8.1% |
| Amounts payable | 17/49 | €66,049 | €13,535 | -€52,514 | -79.5% |
| Amounts payable within one year | 42/48 | €66,049 | €13,535 | -€52,514 | -79.5% |
| Current portion of amounts payable after more than one year | 42 | €18 | €18 | = | 0.0% |
| Trade debts | 44 | €38,988 | €13,517 | -€25,472 | -65.3% |
| Suppliers | 440/4 | €38,988 | €13,517 | -€25,472 | -65.3% |
| Advances received on contracts in progress | 46 | €27,042 | - | -€27,042 | |
| Remuneration, social security and pensions | 62 | €1,431 | €1,015 | -€415 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,153 | €7,153 | +€0 | 0.0% |
| Other operating charges | 640/8 | €18,266 | €2,446 | -€15,819 | -86.6% |
| Gross operating margin | 9900 | €35,336 | €30,596 | -€4,739 | -13.4% |
| Operating profit (loss) | 9901 | €8,487 | €19,982 | +€11,496 | +135.4% |
| Financial income | 75/76B | €23 | €599 | +€576 | +2524.2% |
| Recurring financial income | 75 | €23 | €599 | +€576 | +2524.2% |
| Non-recurring financial income | 76B | - | €599 | +€599 | |
| Financial charges | 65/66B | €957 | €989 | +€33 | +3.4% |
| Recurring financial charges | 65 | €124 | €339 | +€216 | +174.4% |
| Non-recurring financial charges | 66B | €833 | €650 | -€183 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €7,553 | €19,592 | +€12,039 | +159.4% |
| Income taxes | 67/77 | €24,641 | €8,394 | -€16,248 | -65.9% |
| Profit (loss) for the period | 9904 | -€17,088 | €11,199 | +€28,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,088 | €11,199 | +€28,287 |
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.