CENTRAL CONSTRUCT BELGIUM: 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.
CENTRAL CONSTRUCT BELGIUM
Largest movements
- Tangible fixed assets +€85,548
up €85,548 (+2,921%), from €2,928 to €88,477
of which Furniture and vehicles: +€86,039
- Receivables within one year -€5,404
down €5,404 (-4.4%), from €124,142 to €118,739
of which Trade receivables: -€7,435
- Cash +€2,359
up €2,359 (+13.8%), from €17,111 to €19,470
mainly Trade debts (+€76,815) and Debts after one year (+€44,524)
- Trade debts +€76,815
up €76,815 (+319%), from €24,072 to €100,887
- Accrued charges and deferred income -€71,541
no longer reported in 2024 (was €71,541)
- Debts after one year +€44,524
new in 2024: €44,524
- Current portion of long-term debt +€16,215
new in 2024: €16,215
- Profit (loss) carried forward +€14,681
up €14,681 (+467%), from €3,141 to €17,822
- Gross operating margin +€7,106
up €7,106 (+26.7%), from €26,588 to €33,694
- Taxes -€4,665
down €4,665 (-99.9%), from €4,670 to €5
- Other operating charges -€4,333
down €4,333 (-97.5%), from €4,444 to €111
- Depreciation +€3,682
up €3,682 (+26.7%), from €13,769 to €17,452
- Staff costs +€1,121
new in 2024: €1,121
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 | €146,271 | €227,005 | +€80,734 | +55.2% |
| Fixed assets | 21/28 | €3,248 | €88,797 | +€85,548 | +2,633% |
| Tangible fixed assets | 22/27 | €2,928 | €88,477 | +€85,548 | +2,921% |
| Plant, machinery and equipment | 23 | €749 | €258 | -€491 | -65.5% |
| Furniture and vehicles | 24 | €2,179 | €88,218 | +€86,039 | +3,949% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €143,023 | €138,209 | -€4,814 | -3.4% |
| Amounts receivable within one year | 40/41 | €124,142 | €118,739 | -€5,404 | -4.4% |
| Trade receivables | 40 | €108,597 | €101,162 | -€7,435 | -6.8% |
| Other amounts receivable | 41 | €15,546 | €17,577 | +€2,031 | +13.1% |
| Cash at bank and in hand | 54/58 | €17,111 | €19,470 | +€2,359 | +13.8% |
| Deferred charges and accrued income | 490/1 | €1,770 | €0 | -€1,770 | -100% |
| Total equity and liabilities | 10/49 | €146,271 | €227,005 | +€80,734 | +55.2% |
| Equity | 10/15 | €46,599 | €61,280 | +€14,681 | +31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €24,858 | €24,858 | = | 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% |
| Distributable reserves | 133 | €22,998 | €22,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,141 | €17,822 | +€14,681 | +467% |
| Amounts payable | 17/49 | €99,672 | €165,725 | +€66,053 | +66.3% |
| Amounts payable after more than one year | 17 | - | €44,524 | +€44,524 | |
| Financial debts | 170/4 | - | €44,524 | +€44,524 | |
| Amounts payable within one year | 42/48 | €28,132 | €121,201 | +€93,070 | +331% |
| Current portion of amounts payable after more than one year | 42 | - | €16,215 | +€16,215 | |
| Trade debts | 44 | €24,072 | €100,887 | +€76,815 | +319% |
| Suppliers | 440/4 | €24,072 | €100,887 | +€76,815 | +319% |
| Taxes, remuneration and social security | 45 | €4,059 | €4,099 | +€40 | +1.0% |
| Taxes | 450/3 | €4,059 | €4,059 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €40 | +€40 | |
| Accrued charges and deferred income | 492/3 | €71,541 | - | -€71,541 | |
| Remuneration, social security and pensions | 62 | - | €1,121 | +€1,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,769 | €17,452 | +€3,682 | +26.7% |
| Other operating charges | 640/8 | €4,444 | €111 | -€4,333 | -97.5% |
| Gross operating margin | 9900 | €26,588 | €33,694 | +€7,106 | +26.7% |
| Operating profit (loss) | 9901 | €8,375 | €15,011 | +€6,636 | +79.2% |
| Financial income | 75/76B | €401 | €5 | -€396 | -98.8% |
| Recurring financial income | 75 | €401 | €5 | -€396 | -98.8% |
| Financial charges | 65/66B | €965 | €329 | -€635 | -65.9% |
| Recurring financial charges | 65 | €965 | €329 | -€635 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €7,811 | €14,686 | +€6,876 | +88.0% |
| Income taxes | 67/77 | €4,670 | €5 | -€4,665 | -99.9% |
| Profit (loss) for the period | 9904 | €3,141 | €14,681 | +€11,541 | +367% |
| Profit (loss) for the period to be appropriated | 9905 | €3,141 | €14,681 | +€11,541 | +367% |
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 14 October 2026 via checked.be.