CA CONSTRUCT: what changed
CA CONSTRUCT
Largest movements
- Cash -€37,636
down €37,636 (-87.3%), from €43,097 to €5,461
mainly Stocks and contracts (-€19,501) and Other debts (-€14,644)
- Stocks and contracts +€19,501
new in 2024: €19,501
- Receivables within one year +€3,758
up €3,758 (+7.5%), from €49,904 to €53,662
of which Trade receivables: +€18,752
- Tangible fixed assets +€2,460
up €2,460 (+9.0%), from €27,418 to €29,878
- Deferred charges and accrued income +€1,354
up €1,354 (+669%), from €202 to €1,557
- Trade debts +€22,678
up €22,678 (+746%), from €3,038 to €25,716
- Other debts -€14,644
down €14,644 (-97.6%), from €15,000 to €356
- Debts after one year -€8,896
down €8,896 (-53.5%), from €16,639 to €7,743
- Accrued charges and deferred income -€6,206
no longer reported in 2024 (was €6,206)
- Tax, wage and social debts -€4,399
down €4,399 (-50.9%), from €8,633 to €4,235
- Gross operating margin -€27,477
down €27,477 (-68.8%), from €39,916 to €12,439
- Depreciation +€4,624
up €4,624 (+98.2%), from €4,707 to €9,331
- Taxes -€3,699
down €3,699 (-89.5%), from €4,133 to €435
- Financial charges +€400
up €400 (+40.4%), from €991 to €1,392
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,121 | €110,558 | -€10,564 | -8.7% |
| Fixed assets | 21/28 | €27,918 | €30,378 | +€2,460 | +8.8% |
| Tangible fixed assets | 22/27 | €27,418 | €29,878 | +€2,460 | +9.0% |
| Furniture and vehicles | 24 | €27,418 | €29,878 | +€2,460 | +9.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €93,204 | €80,180 | -€13,023 | -14.0% |
| Stocks and contracts in progress | 3 | - | €19,501 | +€19,501 | |
| Stocks | 30/36 | - | €19,501 | +€19,501 | |
| Amounts receivable within one year | 40/41 | €49,904 | €53,662 | +€3,758 | +7.5% |
| Trade receivables | 40 | €23,299 | €42,051 | +€18,752 | +80.5% |
| Other amounts receivable | 41 | €26,606 | €11,611 | -€14,994 | -56.4% |
| Cash at bank and in hand | 54/58 | €43,097 | €5,461 | -€37,636 | -87.3% |
| Deferred charges and accrued income | 490/1 | €202 | €1,557 | +€1,354 | +669% |
| Total equity and liabilities | 10/49 | €121,121 | €110,558 | -€10,564 | -8.7% |
| Equity | 10/15 | €63,120 | €63,612 | +€492 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,120 | €58,612 | +€492 | +0.8% |
| Amounts payable | 17/49 | €58,001 | €46,946 | -€11,055 | -19.1% |
| Amounts payable after more than one year | 17 | €16,639 | €7,743 | -€8,896 | -53.5% |
| Financial debts | 170/4 | €16,639 | €7,743 | -€8,896 | -53.5% |
| Amounts payable within one year | 42/48 | €35,155 | €39,203 | +€4,048 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €8,484 | €8,896 | +€412 | +4.9% |
| Trade debts | 44 | €3,038 | €25,716 | +€22,678 | +746% |
| Suppliers | 440/4 | €3,038 | €25,716 | +€22,678 | +746% |
| Taxes, remuneration and social security | 45 | €8,633 | €4,235 | -€4,399 | -50.9% |
| Taxes | 450/3 | €8,633 | €4,235 | -€4,399 | -50.9% |
| Other amounts payable | 47/48 | €15,000 | €356 | -€14,644 | -97.6% |
| Accrued charges and deferred income | 492/3 | €6,206 | - | -€6,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,707 | €9,331 | +€4,624 | +98.2% |
| Other operating charges | 640/8 | €772 | €821 | +€50 | +6.4% |
| Gross operating margin | 9900 | €39,916 | €12,439 | -€27,477 | -68.8% |
| Operating profit (loss) | 9901 | €34,438 | €2,286 | -€32,151 | -93.4% |
| Financial income | 75/76B | €51 | €32 | -€19 | -38.2% |
| Recurring financial income | 75 | €51 | €32 | -€19 | -38.2% |
| Financial charges | 65/66B | €991 | €1,392 | +€400 | +40.4% |
| Recurring financial charges | 65 | €991 | €1,392 | +€400 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €33,497 | €926 | -€32,571 | -97.2% |
| Income taxes | 67/77 | €4,133 | €435 | -€3,699 | -89.5% |
| Profit (loss) for the period | 9904 | €29,364 | €492 | -€28,872 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,364 | €492 | -€28,872 | -98.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.