CENTURION 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.
CENTURION CONSTRUCT
Largest movements
- Receivables within one year +€8,152
up €8,152 (+47.9%), from €17,004 to €25,157
of which Trade receivables: +€7,686
- Cash -€2,551
down €2,551 (-58.7%), from €4,348 to €1,796
mainly Tax, wage and social debts (-€9,762) and Receivables within one year (-€8,152)
- Tangible fixed assets +€1,095
up €1,095 (+35.7%), from €3,065 to €4,160
- Deferred charges and accrued income +€371
up €371 (+941.9%), from €39 to €410
- Tax, wage and social debts -€9,762
down €9,762 (-73.8%), from €13,232 to €3,470
of which Remuneration and social security: -€5,576
- Trade debts +€8,175
up €8,175 (+5207.0%), from €157 to €8,332
- Profit (loss) carried forward +€6,314
up €6,314 (+61.7%), from -€10,227 to -€3,913
- Other debts +€1,440
up €1,440 (+15.5%), from €9,294 to €10,734
- Accrued charges and deferred income +€900
new in 2023: €900
- Gross operating margin +€15,850
up €15,850, from -€5,008 to €10,842
- Depreciation -€1,014
down €1,014 (-33.0%), from €3,075 to €2,061
- Other operating charges +€624
up €624 (+56.4%), from €1,105 to €1,729
- Taxes -€154
down €154 (-20.3%), from €755 to €601
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,456 | €31,523 | +€7,067 | +28.9% |
| Fixed assets | 21/28 | €3,065 | €4,160 | +€1,095 | +35.7% |
| Tangible fixed assets | 22/27 | €3,065 | €4,160 | +€1,095 | +35.7% |
| Furniture and vehicles | 24 | €3,065 | €4,160 | +€1,095 | +35.7% |
| Current assets | 29/58 | €21,391 | €27,363 | +€5,972 | +27.9% |
| Amounts receivable within one year | 40/41 | €17,004 | €25,157 | +€8,152 | +47.9% |
| Trade receivables | 40 | €6,004 | €13,690 | +€7,686 | +128.0% |
| Other amounts receivable | 41 | €11,000 | €11,467 | +€467 | +4.2% |
| Cash at bank and in hand | 54/58 | €4,348 | €1,796 | -€2,551 | -58.7% |
| Deferred charges and accrued income | 490/1 | €39 | €410 | +€371 | +941.9% |
| Total equity and liabilities | 10/49 | €24,456 | €31,523 | +€7,067 | +28.9% |
| Equity | 10/15 | €1,773 | €8,087 | +€6,314 | +356.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,227 | -€3,913 | +€6,314 | +61.7% |
| Amounts payable | 17/49 | €22,683 | €23,436 | +€753 | +3.3% |
| Amounts payable within one year | 42/48 | €22,683 | €22,536 | -€147 | -0.6% |
| Trade debts | 44 | €157 | €8,332 | +€8,175 | +5207.0% |
| Suppliers | 440/4 | €157 | €8,332 | +€8,175 | +5207.0% |
| Taxes, remuneration and social security | 45 | €13,232 | €3,470 | -€9,762 | -73.8% |
| Taxes | 450/3 | €7,524 | €3,338 | -€4,186 | -55.6% |
| Remuneration and social security | 454/9 | €5,708 | €132 | -€5,576 | -97.7% |
| Other amounts payable | 47/48 | €9,294 | €10,734 | +€1,440 | +15.5% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,075 | €2,061 | -€1,014 | -33.0% |
| Other operating charges | 640/8 | €1,105 | €1,729 | +€624 | +56.4% |
| Non-recurring operating charges | 66A | €2,982 | - | -€2,982 | |
| Gross operating margin | 9900 | -€5,008 | €10,842 | +€15,850 | |
| Operating profit (loss) | 9901 | -€12,171 | €7,052 | +€19,223 | |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €316 | €230 | -€86 | -27.2% |
| Recurring financial charges | 65 | €316 | €230 | -€86 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,486 | €6,916 | +€19,402 | |
| Income taxes | 67/77 | €755 | €601 | -€154 | -20.3% |
| Profit (loss) for the period | 9904 | -€13,241 | €6,314 | +€19,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,241 | €6,314 | +€19,555 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.