CAMBRÉ CONSTRUCT: what changed
Two fiscal 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.
CAMBRÉ CONSTRUCT
Largest movements
- Tangible fixed assets +€69,178
up €69,178 (+478.2%), from €14,467 to €83,644
of which Furniture and vehicles: +€69,528
- Cash -€32,641
down €32,641 (-32.5%), from €100,480 to €67,839
mainly Investment in fixed assets (net) (-€90,096) and Other debts (-€22,882)
- Receivables after one year -€10,458
down €10,458 (-23.0%), from €45,458 to €35,000
- Receivables within one year -€2,660
down €2,660 (-16.4%), from €16,200 to €13,540
of which Other amounts receivable: -€3,729
- Debts after one year +€32,259
new in 2024: €32,259
- Other debts -€22,882
down €22,882 (-93.4%), from €24,500 to €1,618
- Current portion of long-term debt +€14,698
new in 2024: €14,698
- Tax, wage and social debts -€5,210
down €5,210 (-33.2%), from €15,685 to €10,475
- Reserves +€3,223
up €3,223 (+143.3%), from €2,250 to €5,473
of which Distributable reserves: +€5,473
- Depreciation +€16,005
up €16,005 (+325.7%), from €4,913 to €20,918
- Gross operating margin +€12,503
up €12,503 (+84.1%), from €14,872 to €27,375
- Financial income -€3,288
down €3,288 (-55.3%), from €5,949 to €2,661
of which Financial income: -€3,174
- Financial charges +€1,750
up €1,750 (+1677.3%), from €104 to €1,854
- Taxes -€1,572
down €1,572 (-47.4%), from €3,315 to €1,744
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.
Cash bridge derived
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 | €176,754 | €200,173 | +€23,419 | +13.2% |
| Fixed assets | 21/28 | €14,617 | €83,794 | +€69,178 | +473.3% |
| Tangible fixed assets | 22/27 | €14,467 | €83,644 | +€69,178 | +478.2% |
| Land and buildings | 22 | €147 | - | -€147 | |
| Plant, machinery and equipment | 23 | €1,012 | €2,221 | +€1,210 | +119.5% |
| Furniture and vehicles | 24 | €11,895 | €81,423 | +€69,528 | +584.5% |
| Leasing and similar rights | 25 | €1,414 | - | -€1,414 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €162,138 | €116,379 | -€45,759 | -28.2% |
| Amounts receivable after more than one year | 29 | €45,458 | €35,000 | -€10,458 | -23.0% |
| Other amounts receivable | 291 | €45,458 | €35,000 | -€10,458 | -23.0% |
| Amounts receivable within one year | 40/41 | €16,200 | €13,540 | -€2,660 | -16.4% |
| Trade receivables | 40 | €11,028 | €12,096 | +€1,068 | +9.7% |
| Other amounts receivable | 41 | €5,172 | €1,444 | -€3,729 | -72.1% |
| Cash at bank and in hand | 54/58 | €100,480 | €67,839 | -€32,641 | -32.5% |
| Total equity and liabilities | 10/49 | €176,754 | €200,173 | +€23,419 | +13.2% |
| Equity | 10/15 | €136,495 | €139,718 | +€3,223 | +2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,250 | €5,473 | +€3,223 | +143.3% |
| Non-distributable reserves | 130/1 | €2,250 | - | -€2,250 | |
| Reserves not available under the articles | 1311 | €2,250 | - | -€2,250 | |
| Distributable reserves | 133 | - | €5,473 | +€5,473 | |
| Profit (loss) carried forward | 14 | €121,845 | €121,845 | = | 0.0% |
| Amounts payable | 17/49 | €40,259 | €60,455 | +€20,196 | +50.2% |
| Amounts payable after more than one year | 17 | - | €32,259 | +€32,259 | |
| Financial debts | 170/4 | - | €32,259 | +€32,259 | |
| Amounts payable within one year | 42/48 | €40,259 | €28,196 | -€12,064 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | - | €14,698 | +€14,698 | |
| Trade debts | 44 | €74 | €1,405 | +€1,331 | +1796.9% |
| Suppliers | 440/4 | €74 | €1,405 | +€1,331 | +1796.9% |
| Taxes, remuneration and social security | 45 | €15,685 | €10,475 | -€5,210 | -33.2% |
| Taxes | 450/3 | €15,685 | €10,475 | -€5,210 | -33.2% |
| Other amounts payable | 47/48 | €24,500 | €1,618 | -€22,882 | -93.4% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,913 | €20,918 | +€16,005 | +325.7% |
| Other operating charges | 640/8 | €1,445 | €884 | -€561 | -38.8% |
| Non-recurring operating charges | 66A | - | €1,414 | +€1,414 | |
| Gross operating margin | 9900 | €14,872 | €27,375 | +€12,503 | +84.1% |
| Operating profit (loss) | 9901 | €8,514 | €4,160 | -€4,354 | -51.1% |
| Financial income | 75/76B | €5,949 | €2,661 | -€3,288 | -55.3% |
| Recurring financial income | 75 | €5,835 | €2,661 | -€3,174 | -54.4% |
| Non-recurring financial income | 76B | €115 | - | -€115 | |
| Financial charges | 65/66B | €104 | €1,854 | +€1,750 | +1677.3% |
| Recurring financial charges | 65 | €104 | €1,854 | +€1,750 | +1677.3% |
| Profit (loss) for the period before taxes | 9903 | €14,360 | €4,967 | -€9,393 | -65.4% |
| Income taxes | 67/77 | €3,315 | €1,744 | -€1,572 | -47.4% |
| Profit (loss) for the period | 9904 | €11,044 | €3,223 | -€7,821 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,044 | €3,223 | -€7,821 | -70.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.