C.S. 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.
C.S. CONSTRUCTIONS
Largest movements
- Receivables within one year +€81,465
up €81,465 (+44.6%), from €182,475 to €263,939
of which Trade receivables: +€60,722
- Receivables after one year +€24,650
up €24,650 (+31.3%), from €78,659 to €103,309
- Stocks and contracts -€22,239
down €22,239 (-100%), from €22,239 to €0
of which Stocks: -€15,000
- Deferred charges and accrued income +€6,163
up €6,163 (+2,180%), from €283 to €6,445
- Tangible fixed assets -€4,282
down €4,282 (-26.3%), from €16,307 to €12,025
of which Plant, machinery and equipment: -€4,000
- Trade debts +€64,614
up €64,614 (+115%), from €56,016 to €120,630
- Other debts -€29,381
down €29,381 (-41.5%), from €70,766 to €41,385
- Advances received +€21,123
new in 2024: €21,123
- Tax, wage and social debts +€17,164
up €17,164 (+150%), from €11,411 to €28,575
of which Taxes: +€13,712
- Short-term financial debts +€11,648
up €11,648 (+72.9%), from €15,981 to €27,629
- Other operating charges -€34,420
down €34,420 (-98.1%), from €35,103 to €683
- Gross operating margin -€28,211
down €28,211 (-22.7%), from €124,260 to €96,049
- Staff costs +€14,496
up €14,496 (+29.5%), from €49,103 to €63,599
- Financial charges -€13,872
down €13,872 (-64.0%), from €21,688 to €7,815
- Taxes +€4,869
up €4,869 (+139%), from €3,492 to €8,361
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 | €300,921 | €386,400 | +€85,479 | +28.4% |
| Fixed assets | 21/28 | €16,987 | €12,705 | -€4,282 | -25.2% |
| Tangible fixed assets | 22/27 | €16,307 | €12,025 | -€4,282 | -26.3% |
| Plant, machinery and equipment | 23 | €15,496 | €11,496 | -€4,000 | -25.8% |
| Furniture and vehicles | 24 | €811 | €530 | -€282 | -34.7% |
| Financial fixed assets | 28 | €680 | €680 | = | 0.0% |
| Current assets | 29/58 | €283,934 | €373,694 | +€89,761 | +31.6% |
| Amounts receivable after more than one year | 29 | €78,659 | €103,309 | +€24,650 | +31.3% |
| Other amounts receivable | 291 | €78,659 | €103,309 | +€24,650 | +31.3% |
| Stocks and contracts in progress | 3 | €22,239 | €0 | -€22,239 | -100% |
| Stocks | 30/36 | €15,000 | €0 | -€15,000 | -100% |
| Contracts in progress | 37 | €7,239 | €0 | -€7,239 | -100% |
| Amounts receivable within one year | 40/41 | €182,475 | €263,939 | +€81,465 | +44.6% |
| Trade receivables | 40 | €170,890 | €231,612 | +€60,722 | +35.5% |
| Other amounts receivable | 41 | €11,585 | €32,327 | +€20,743 | +179% |
| Cash at bank and in hand | 54/58 | €278 | €0 | -€278 | -100% |
| Deferred charges and accrued income | 490/1 | €283 | €6,445 | +€6,163 | +2,180% |
| Total equity and liabilities | 10/49 | €300,921 | €386,400 | +€85,479 | +28.4% |
| Equity | 10/15 | €124,468 | €136,038 | +€11,570 | +9.3% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €100,468 | €112,038 | +€11,570 | +11.5% |
| Non-distributable reserves | 130/1 | €2,400 | €0 | -€2,400 | -100% |
| Reserves not available under the articles | 1311 | €2,400 | €0 | -€2,400 | -100% |
| Distributable reserves | 133 | €98,068 | €112,038 | +€13,970 | +14.2% |
| Amounts payable | 17/49 | €176,453 | €250,362 | +€73,909 | +41.9% |
| Amounts payable after more than one year | 17 | €11,020 | €3,358 | -€7,663 | -69.5% |
| Financial debts | 170/4 | €11,020 | €3,358 | -€7,663 | -69.5% |
| Amounts payable within one year | 42/48 | €165,433 | €247,004 | +€81,571 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €11,259 | €7,663 | -€3,597 | -31.9% |
| Financial debts | 43 | €15,981 | €27,629 | +€11,648 | +72.9% |
| Credit institutions | 430/8 | €15,981 | €27,629 | +€11,648 | +72.9% |
| Trade debts | 44 | €56,016 | €120,630 | +€64,614 | +115% |
| Suppliers | 440/4 | €56,016 | €120,630 | +€64,614 | +115% |
| Advances received on contracts in progress | 46 | - | €21,123 | +€21,123 | |
| Taxes, remuneration and social security | 45 | €11,411 | €28,575 | +€17,164 | +150% |
| Taxes | 450/3 | €9,411 | €23,123 | +€13,712 | +146% |
| Remuneration and social security | 454/9 | €2,000 | €5,452 | +€3,452 | +173% |
| Other amounts payable | 47/48 | €70,766 | €41,385 | -€29,381 | -41.5% |
| Remuneration, social security and pensions | 62 | €49,103 | €63,599 | +€14,496 | +29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,287 | €4,859 | -€4,428 | -47.7% |
| Other operating charges | 640/8 | €35,103 | €683 | -€34,420 | -98.1% |
| Gross operating margin | 9900 | €124,260 | €96,049 | -€28,211 | -22.7% |
| Operating profit (loss) | 9901 | €30,767 | €26,907 | -€3,860 | -12.5% |
| Financial income | 75/76B | €160 | €839 | +€680 | +426% |
| Recurring financial income | 75 | €160 | €839 | +€680 | +426% |
| Financial charges | 65/66B | €21,688 | €7,815 | -€13,872 | -64.0% |
| Recurring financial charges | 65 | €21,688 | €7,815 | -€13,872 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €9,239 | €19,931 | +€10,692 | +116% |
| Income taxes | 67/77 | €3,492 | €8,361 | +€4,869 | +139% |
| Profit (loss) for the period | 9904 | €5,747 | €11,570 | +€5,823 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €5,747 | €11,570 | +€5,823 | +101% |
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 15 October 2026 via checked.be.