CIRLAN 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.
CIRLAN CONSTRUCT
Largest movements
- Receivables within one year +€43,388
up €43,388 (+182.7%), from €23,743 to €67,131
of which Trade receivables: +€47,444
- Cash +€1,756
up €1,756 (+652.8%), from €269 to €2,025
mainly Trade debts (+€56,768) and Net result for the year (+€3,440)
- Trade debts +€56,768
up €56,768 (+714.3%), from €7,947 to €64,715
- Tax, wage and social debts -€9,065
down €9,065 (-90.9%), from €9,972 to €907
- Current portion of long-term debt -€6,000
down €6,000 (-83.7%), from €7,171 to €1,171
- Profit (loss) carried forward +€3,441
up €3,441 (+56.6%), from -€6,078 to -€2,637
- Purchases and services -€12,572
down €12,572 (-6.6%), from €190,809 to €178,237
- Gross operating margin +€11,873
up €11,873, from -€5,628 to €6,245
- Taxes +€3,429
new in 2024: €3,429
- Financial income +€1,161
up €1,161 (+2322.0%), from €50 to €1,211
of which Financial income: +€604
- Other operating charges -€554
down €554 (-92.8%), from €597 to €43
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 | €24,012 | €69,156 | +€45,144 | +188.0% |
| Current assets | 29/58 | €24,012 | €69,156 | +€45,144 | +188.0% |
| Amounts receivable within one year | 40/41 | €23,743 | €67,131 | +€43,388 | +182.7% |
| Trade receivables | 40 | €9,988 | €57,432 | +€47,444 | +475.0% |
| Other amounts receivable | 41 | €13,755 | €9,699 | -€4,056 | -29.5% |
| Cash at bank and in hand | 54/58 | €269 | €2,025 | +€1,756 | +652.8% |
| Total equity and liabilities | 10/49 | €24,012 | €69,156 | +€45,144 | +188.0% |
| Equity | 10/15 | -€1,078 | €2,363 | +€3,441 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,078 | -€2,637 | +€3,441 | +56.6% |
| Amounts payable | 17/49 | €25,090 | €66,793 | +€41,703 | +166.2% |
| Amounts payable within one year | 42/48 | €25,090 | €66,793 | +€41,703 | +166.2% |
| Current portion of amounts payable after more than one year | 42 | €7,171 | €1,171 | -€6,000 | -83.7% |
| Trade debts | 44 | €7,947 | €64,715 | +€56,768 | +714.3% |
| Suppliers | 440/4 | €7,947 | €64,715 | +€56,768 | +714.3% |
| Taxes, remuneration and social security | 45 | €9,972 | €907 | -€9,065 | -90.9% |
| Taxes | 450/3 | €9,972 | €907 | -€9,065 | -90.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €190,809 | €178,237 | -€12,572 | -6.6% |
| Other operating charges | 640/8 | €597 | €43 | -€554 | -92.8% |
| Gross operating margin | 9900 | -€5,628 | €6,245 | +€11,873 | |
| Operating profit (loss) | 9901 | -€6,225 | €6,202 | +€12,427 | |
| Financial income | 75/76B | €50 | €1,211 | +€1,161 | +2322.0% |
| Recurring financial income | 75 | €50 | €654 | +€604 | +1208.0% |
| Non-recurring financial income | 76B | - | €557 | +€557 | |
| Financial charges | 65/66B | €193 | €544 | +€351 | +181.9% |
| Recurring financial charges | 65 | €193 | €197 | +€4 | +2.1% |
| Non-recurring financial charges | 66B | - | €347 | +€347 | |
| Profit (loss) for the period before taxes | 9903 | -€6,368 | €6,869 | +€13,237 | |
| Income taxes | 67/77 | - | €3,429 | +€3,429 | |
| Profit (loss) for the period | 9904 | -€6,368 | €3,440 | +€9,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,368 | €3,440 | +€9,808 |
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 4 October 2026 via checked.be.