CEBA 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.
CEBA CONSTRUCTION
Largest movements
- Receivables within one year +€17,186
up €17,186 (+25.9%), from €66,475 to €83,661
of which Other amounts receivable: +€17,234
- Cash -€5,247
down €5,247 (-71.8%), from €7,308 to €2,061
mainly Receivables within one year (-€17,186) and Tax, wage and social debts (-€10,200)
- Tangible fixed assets -€1,095
down €1,095 (-38.3%), from €2,859 to €1,764
- Profit (loss) carried forward +€13,084
up €13,084 (+876.4%), from €1,493 to €14,576
- Tax, wage and social debts -€10,200
down €10,200 (-52.3%), from €19,500 to €9,300
of which Taxes: -€10,200
- Trade debts +€7,960
up €7,960 (+104.1%), from €7,650 to €15,610
- Turnover -€143,784
no longer reported in 2024 (was €143,784)
- Purchases and services -€78,036
no longer reported in 2024 (was €78,036)
- Gross operating margin -€42,015
down €42,015 (-62.2%), from €67,511 to €25,496
- Taxes -€8,642
down €8,642 (-44.3%), from €19,500 to €10,858
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 | €76,643 | €87,486 | +€10,844 | +14.1% |
| Fixed assets | 21/28 | €2,859 | €1,764 | -€1,095 | -38.3% |
| Tangible fixed assets | 22/27 | €2,859 | €1,764 | -€1,095 | -38.3% |
| Plant, machinery and equipment | 23 | €2,859 | €1,764 | -€1,095 | -38.3% |
| Current assets | 29/58 | €73,783 | €85,722 | +€11,939 | +16.2% |
| Amounts receivable within one year | 40/41 | €66,475 | €83,661 | +€17,186 | +25.9% |
| Trade receivables | 40 | €10,133 | €10,085 | -€48 | -0.5% |
| Other amounts receivable | 41 | €56,342 | €73,576 | +€17,234 | +30.6% |
| Cash at bank and in hand | 54/58 | €7,308 | €2,061 | -€5,247 | -71.8% |
| Total equity and liabilities | 10/49 | €76,643 | €87,486 | +€10,844 | +14.1% |
| Equity | 10/15 | €49,493 | €62,576 | +€13,084 | +26.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,493 | €14,576 | +€13,084 | +876.4% |
| Amounts payable | 17/49 | €27,150 | €24,910 | -€2,240 | -8.2% |
| Amounts payable within one year | 42/48 | €27,150 | €24,910 | -€2,240 | -8.2% |
| Trade debts | 44 | €7,650 | €15,610 | +€7,960 | +104.1% |
| Suppliers | 440/4 | €7,650 | €15,610 | +€7,960 | +104.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,500 | €9,300 | -€10,200 | -52.3% |
| Taxes | 450/3 | €19,500 | €9,300 | -€10,200 | -52.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €143,784 | - | -€143,784 | |
| Goods, raw materials, services and sundry goods | 60/61 | €78,036 | - | -€78,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €1,095 | +€164 | +17.6% |
| Other operating charges | 640/8 | €544 | €300 | -€244 | -44.8% |
| Gross operating margin | 9900 | €67,511 | €25,496 | -€42,015 | -62.2% |
| Operating profit (loss) | 9901 | €66,036 | €24,101 | -€41,935 | -63.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €133 | €159 | +€27 | +20.1% |
| Recurring financial charges | 65 | €133 | €159 | +€27 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €65,903 | €23,942 | -€41,961 | -63.7% |
| Income taxes | 67/77 | €19,500 | €10,858 | -€8,642 | -44.3% |
| Profit (loss) for the period | 9904 | €46,403 | €13,084 | -€33,319 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,403 | €13,084 | -€33,319 | -71.8% |
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 10 October 2026 via checked.be.