C.G. Construction: 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.
C.G. Construction
Largest movements
- Cash +€28,670
up €28,670 (+347%), from €8,257 to €36,927
- Receivables within one year +€14,937
up €14,937 (+10.0%), from €149,045 to €163,982
of which Other amounts receivable: +€33,519
- Deferred charges and accrued income +€8,088
up €8,088 (+120%), from €6,760 to €14,848
- Tax, wage and social debts +€35,948
up €35,948 (+45.8%), from €78,418 to €114,366
of which Taxes: +€43,148
- Profit (loss) carried forward +€21,905
up €21,905 (+326%), from €6,715 to €28,620
- Trade debts -€4,297
down €4,297 (-6.1%), from €70,792 to €66,495
- Debts after one year -€3,629
down €3,629 (-77.6%), from €4,676 to €1,047
- Gross operating margin -€11,421
down €11,421 (-11.4%), from €100,158 to €88,737
- Other operating charges -€9,566
down €9,566 (-88.0%), from €10,865 to €1,299
- Financial income +€5,707
up €5,707 (+311%), from €1,834 to €7,541
- Financial charges +€2,486
up €2,486 (+208%), from €1,193 to €3,679
- Taxes -€2,313
down €2,313 (-3.6%), from €65,053 to €62,740
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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,037 | €220,142 | +€50,105 | +29.5% |
| Fixed assets | 21/28 | €5,975 | €4,385 | -€1,590 | -26.6% |
| Tangible fixed assets | 22/27 | €5,795 | €4,205 | -€1,590 | -27.4% |
| Plant, machinery and equipment | 23 | €436 | €854 | +€418 | +95.9% |
| Furniture and vehicles | 24 | €5,359 | €3,351 | -€2,008 | -37.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €164,062 | €215,757 | +€51,695 | +31.5% |
| Amounts receivable within one year | 40/41 | €149,045 | €163,982 | +€14,937 | +10.0% |
| Trade receivables | 40 | €99,119 | €80,537 | -€18,582 | -18.7% |
| Other amounts receivable | 41 | €49,926 | €83,445 | +€33,519 | +67.1% |
| Cash at bank and in hand | 54/58 | €8,257 | €36,927 | +€28,670 | +347% |
| Deferred charges and accrued income | 490/1 | €6,760 | €14,848 | +€8,088 | +120% |
| Total equity and liabilities | 10/49 | €170,037 | €220,142 | +€50,105 | +29.5% |
| Equity | 10/15 | €13,847 | €35,752 | +€21,905 | +158% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €932 | €932 | = | 0.0% |
| Non-distributable reserves | 130/1 | €932 | €932 | = | 0.0% |
| Reserves not available under the articles | 1311 | €932 | €932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,715 | €28,620 | +€21,905 | +326% |
| Amounts payable | 17/49 | €156,190 | €184,390 | +€28,200 | +18.1% |
| Amounts payable after more than one year | 17 | €4,676 | €1,047 | -€3,629 | -77.6% |
| Financial debts | 170/4 | €4,676 | €1,047 | -€3,629 | -77.6% |
| Amounts payable within one year | 42/48 | €151,514 | €183,304 | +€31,790 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €2,304 | €2,443 | +€139 | +6.0% |
| Trade debts | 44 | €70,792 | €66,495 | -€4,297 | -6.1% |
| Suppliers | 440/4 | €70,792 | €66,495 | -€4,297 | -6.1% |
| Taxes, remuneration and social security | 45 | €78,418 | €114,366 | +€35,948 | +45.8% |
| Taxes | 450/3 | €71,218 | €114,366 | +€43,148 | +60.6% |
| Remuneration and social security | 454/9 | €7,200 | - | -€7,200 | |
| Accrued charges and deferred income | 492/3 | - | €39 | +€39 | |
| Remuneration, social security and pensions | 62 | €375 | €763 | +€388 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,304 | €5,892 | -€412 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,228 | - | -€2,228 | |
| Other operating charges | 640/8 | €10,865 | €1,299 | -€9,566 | -88.0% |
| Gross operating margin | 9900 | €100,158 | €88,737 | -€11,421 | -11.4% |
| Operating profit (loss) | 9901 | €80,386 | €80,783 | +€397 | +0.5% |
| Financial income | 75/76B | €1,834 | €7,541 | +€5,707 | +311% |
| Recurring financial income | 75 | €1,834 | €7,541 | +€5,707 | +311% |
| Financial charges | 65/66B | €1,193 | €3,679 | +€2,486 | +208% |
| Recurring financial charges | 65 | €1,193 | €3,679 | +€2,486 | +208% |
| Profit (loss) for the period before taxes | 9903 | €81,027 | €84,645 | +€3,618 | +4.5% |
| Income taxes | 67/77 | €65,053 | €62,740 | -€2,313 | -3.6% |
| Profit (loss) for the period | 9904 | €15,974 | €21,905 | +€5,931 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,974 | €21,905 | +€5,931 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.