C.L. 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.L. Construction
Largest movements
- Receivables within one year +€21,783
up €21,783 (+80.3%), from €27,134 to €48,917
of which Other amounts receivable: +€11,349
- Trade debts +€11,510
up €11,510 (+311%), from €3,700 to €15,210
of which Bills of exchange payable: +€11,100
- Profit (loss) carried forward +€7,293
up €7,293 (+52.6%), from €13,853 to €21,146
- Tax, wage and social debts +€2,985
up €2,985 (+196%), from €1,521 to €4,506
- Turnover -€58,108
no longer reported in 2022 (was €58,108)
- Purchases and services -€51,613
no longer reported in 2022 (was €51,613)
- Gross operating margin +€4,278
up €4,278 (+65.9%), from €6,495 to €10,772
- Taxes +€1,464
up €1,464 (+96.3%), from €1,521 to €2,985
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,134 | €48,923 | +€21,789 | +80.3% |
| Current assets | 29/58 | €27,134 | €48,923 | +€21,789 | +80.3% |
| Amounts receivable within one year | 40/41 | €27,134 | €48,917 | +€21,783 | +80.3% |
| Trade receivables | 40 | €3,700 | €14,133 | +€10,433 | +282% |
| Other amounts receivable | 41 | €23,434 | €34,783 | +€11,349 | +48.4% |
| Cash at bank and in hand | 54/58 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €27,134 | €48,923 | +€21,789 | +80.3% |
| Equity | 10/15 | €21,913 | €29,206 | +€7,293 | +33.3% |
| 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 | €13,853 | €21,146 | +€7,293 | +52.6% |
| Amounts payable | 17/49 | €5,221 | €19,717 | +€14,496 | +278% |
| Amounts payable within one year | 42/48 | €5,221 | €19,717 | +€14,496 | +278% |
| Trade debts | 44 | €3,700 | €15,210 | +€11,510 | +311% |
| Suppliers | 440/4 | - | €411 | +€411 | |
| Bills of exchange payable | 441 | €3,700 | €14,800 | +€11,100 | +300% |
| Taxes, remuneration and social security | 45 | €1,521 | €4,506 | +€2,985 | +196% |
| Taxes | 450/3 | €1,521 | €4,506 | +€2,985 | +196% |
| Turnover | 70 | €58,108 | - | -€58,108 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,613 | - | -€51,613 | |
| Other operating charges | 640/8 | €596 | €411 | -€185 | -31.1% |
| Gross operating margin | 9900 | €6,495 | €10,772 | +€4,278 | +65.9% |
| Operating profit (loss) | 9901 | €5,899 | €10,361 | +€4,463 | +75.7% |
| Financial charges | 65/66B | €0 | €83 | +€82 | +27,460% |
| Recurring financial charges | 65 | €0 | €83 | +€82 | +27,460% |
| Profit (loss) for the period before taxes | 9903 | €5,899 | €10,279 | +€4,380 | +74.3% |
| Income taxes | 67/77 | €1,521 | €2,985 | +€1,464 | +96.3% |
| Profit (loss) for the period | 9904 | €4,378 | €7,293 | +€2,916 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,378 | €7,293 | +€2,916 | +66.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.