C.R.S.S. 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.
C.R.S.S. CONSTRUCT
Largest movements
- Receivables within one year +€44,901
up €44,901 (+13.0%), from €346,350 to €391,252
of which Other amounts receivable: +€47,275
- Stocks and contracts -€23,000
no longer reported in 2024 (was €23,000)
- Cash -€20,799
no longer reported in 2024 (was €20,799)
mainly Receivables within one year (-€44,901) and Trade debts (-€34,203)
- Tangible fixed assets -€14,924
down €14,924 (-38.5%), from €38,733 to €23,809
- Profit (loss) carried forward +€42,289
up €42,289 (+34.3%), from €123,302 to €165,591
- Trade debts -€34,203
down €34,203 (-14.9%), from €230,072 to €195,868
of which Suppliers: -€49,655
- Current portion of long-term debt -€11,786
down €11,786 (-56.7%), from €20,778 to €8,992
- Tax, wage and social debts -€5,465
down €5,465 (-29.2%), from €18,749 to €13,284
- Debts after one year -€5,237
down €5,237 (-30.9%), from €16,921 to €11,684
- Purchases and services -€85,901
down €85,901 (-16.2%), from €529,996 to €444,095
- Gross operating margin +€45,033
up €45,033 (+150%), from €30,036 to €75,070
- Taxes +€8,566
up €8,566 (+269%), from €3,179 to €11,745
- Depreciation +€1,694
up €1,694 (+9.8%), from €17,305 to €18,998
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
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 | €428,882 | €415,060 | -€13,822 | -3.2% |
| Fixed assets | 21/28 | €38,733 | €23,809 | -€14,924 | -38.5% |
| Tangible fixed assets | 22/27 | €38,733 | €23,809 | -€14,924 | -38.5% |
| Furniture and vehicles | 24 | €38,733 | €23,809 | -€14,924 | -38.5% |
| Current assets | 29/58 | €390,150 | €391,252 | +€1,102 | +0.3% |
| Stocks and contracts in progress | 3 | €23,000 | - | -€23,000 | |
| Contracts in progress | 37 | €23,000 | - | -€23,000 | |
| Amounts receivable within one year | 40/41 | €346,350 | €391,252 | +€44,901 | +13.0% |
| Trade receivables | 40 | €213,303 | €210,930 | -€2,373 | -1.1% |
| Other amounts receivable | 41 | €133,047 | €180,322 | +€47,275 | +35.5% |
| Cash at bank and in hand | 54/58 | €20,799 | - | -€20,799 | |
| Total equity and liabilities | 10/49 | €428,882 | €415,060 | -€13,822 | -3.2% |
| Equity | 10/15 | €131,362 | €173,651 | +€42,289 | +32.2% |
| 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 | €123,302 | €165,591 | +€42,289 | +34.3% |
| Provisions and deferred taxes | 16 | €11,000 | €11,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €11,000 | €11,000 | = | 0.0% |
| Environmental obligations | 163 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable | 17/49 | €286,520 | €230,410 | -€56,111 | -19.6% |
| Amounts payable after more than one year | 17 | €16,921 | €11,684 | -€5,237 | -30.9% |
| Financial debts | 170/4 | €16,921 | €11,684 | -€5,237 | -30.9% |
| Amounts payable within one year | 42/48 | €269,599 | €218,725 | -€50,874 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €20,778 | €8,992 | -€11,786 | -56.7% |
| Financial debts | 43 | - | €581 | +€581 | |
| Credit institutions | 430/8 | - | €581 | +€581 | |
| Trade debts | 44 | €230,072 | €195,868 | -€34,203 | -14.9% |
| Suppliers | 440/4 | €95,802 | €46,148 | -€49,655 | -51.8% |
| Bills of exchange payable | 441 | €134,269 | €149,720 | +€15,451 | +11.5% |
| Taxes, remuneration and social security | 45 | €18,749 | €13,284 | -€5,465 | -29.2% |
| Taxes | 450/3 | €18,749 | €13,284 | -€5,465 | -29.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €529,996 | €444,095 | -€85,901 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,305 | €18,998 | +€1,694 | +9.8% |
| Other operating charges | 640/8 | €480 | €1,009 | +€529 | +110% |
| Gross operating margin | 9900 | €30,036 | €75,070 | +€45,033 | +150% |
| Operating profit (loss) | 9901 | €12,251 | €55,062 | +€42,811 | +349% |
| Financial charges | 65/66B | €634 | €1,028 | +€394 | +62.2% |
| Recurring financial charges | 65 | €634 | €1,028 | +€394 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €11,617 | €54,034 | +€42,417 | +365% |
| Income taxes | 67/77 | €3,179 | €11,745 | +€8,566 | +269% |
| Profit (loss) for the period | 9904 | €8,439 | €42,289 | +€33,851 | +401% |
| Profit (loss) for the period to be appropriated | 9905 | €8,439 | €42,289 | +€33,851 | +401% |
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 17 October 2026 via checked.be.