CONSTRUCT CENTER: 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.
CONSTRUCT CENTER
Largest movements
- Stocks and contracts +€950,762
up €950,762 (+1002.8%), from €94,813 to €1.0m
- Receivables within one year +€610,224
up €610,224 (+141.9%), from €430,018 to €1.0m
of which Trade receivables: +€619,555
- Cash +€56,310
up €56,310 (+42.6%), from €132,147 to €188,457
mainly Trade debts (+€1.1m) and Accrued charges and deferred income (+€371,663)
- Trade debts +€1.1m
up €1.1m (+630.2%), from €179,062 to €1.3m
- Accrued charges and deferred income +€371,663
up €371,663 (+379248.0%), from €98 to €371,761
- Tax, wage and social debts +€102,481
up €102,481 (+101.3%), from €101,170 to €203,651
of which Taxes: +€109,800
- Profit (loss) carried forward +€55,216
up €55,216 (+73.1%), from €75,513 to €130,729
- Debts after one year -€33,526
down €33,526 (-44.7%), from €74,957 to €41,431
- Gross operating margin +€380,954
up €380,954 (+98.6%), from €386,348 to €767,302
- Staff costs +€288,637
up €288,637 (+95.5%), from €302,281 to €590,918
- Financial charges +€35,806
up €35,806 (+945.0%), from €3,789 to €39,595
of which Financial charges: +€35,752
- Depreciation +€20,494
up €20,494 (+59.2%), from €34,646 to €55,140
- Other operating charges -€17,368
down €17,368 (-95.1%), from €18,264 to €896
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 | €844,757 | €2,471,325 | +€1.6m | +192.5% |
| Fixed assets | 21/28 | €182,246 | €182,723 | +€477 | +0.3% |
| Intangible fixed assets | 21 | €9,188 | €7,062 | -€2,126 | -23.1% |
| Tangible fixed assets | 22/27 | €173,058 | €175,661 | +€2,603 | +1.5% |
| Plant, machinery and equipment | 23 | €11,675 | €9,334 | -€2,341 | -20.1% |
| Furniture and vehicles | 24 | €161,291 | €166,327 | +€5,036 | +3.1% |
| Other tangible fixed assets | 26 | €92 | - | -€92 | |
| Current assets | 29/58 | €662,511 | €2,288,602 | +€1.6m | +245.4% |
| Stocks and contracts in progress | 3 | €94,813 | €1,045,575 | +€950,762 | +1002.8% |
| Stocks | 30/36 | €94,813 | €1,045,575 | +€950,762 | +1002.8% |
| Amounts receivable within one year | 40/41 | €430,018 | €1,040,242 | +€610,224 | +141.9% |
| Trade receivables | 40 | €416,425 | €1,035,980 | +€619,555 | +148.8% |
| Other amounts receivable | 41 | €13,593 | €4,262 | -€9,331 | -68.6% |
| Cash at bank and in hand | 54/58 | €132,147 | €188,457 | +€56,310 | +42.6% |
| Deferred charges and accrued income | 490/1 | €5,533 | €14,328 | +€8,795 | +159.0% |
| Total equity and liabilities | 10/49 | €844,757 | €2,471,325 | +€1.6m | +192.5% |
| Equity | 10/15 | €199,459 | €254,675 | +€55,216 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,346 | €105,346 | = | 0.0% |
| Distributable reserves | 133 | €105,346 | €105,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,513 | €130,729 | +€55,216 | +73.1% |
| Amounts payable | 17/49 | €645,298 | €2,216,650 | +€1.6m | +243.5% |
| Amounts payable after more than one year | 17 | €74,957 | €41,431 | -€33,526 | -44.7% |
| Financial debts | 170/4 | €74,957 | €41,431 | -€33,526 | -44.7% |
| Amounts payable within one year | 42/48 | €570,243 | €1,803,458 | +€1.2m | +216.3% |
| Current portion of amounts payable after more than one year | 42 | €42,024 | €36,551 | -€5,473 | -13.0% |
| Trade debts | 44 | €179,062 | €1,307,455 | +€1.1m | +630.2% |
| Suppliers | 440/4 | €179,062 | €1,307,455 | +€1.1m | +630.2% |
| Taxes, remuneration and social security | 45 | €101,170 | €203,651 | +€102,481 | +101.3% |
| Taxes | 450/3 | €48,886 | €158,686 | +€109,800 | +224.6% |
| Remuneration and social security | 454/9 | €52,284 | €44,965 | -€7,319 | -14.0% |
| Other amounts payable | 47/48 | €247,987 | €255,801 | +€7,814 | +3.2% |
| Accrued charges and deferred income | 492/3 | €98 | €371,761 | +€371,663 | +379248.0% |
| Remuneration, social security and pensions | 62 | €302,281 | €590,918 | +€288,637 | +95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,646 | €55,140 | +€20,494 | +59.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€571 | -€104 | +€467 | +81.8% |
| Other operating charges | 640/8 | €18,264 | €896 | -€17,368 | -95.1% |
| Gross operating margin | 9900 | €386,348 | €767,302 | +€380,954 | +98.6% |
| Operating profit (loss) | 9901 | €31,728 | €120,452 | +€88,724 | +279.6% |
| Financial income | 75/76B | €16,771 | €1,065 | -€15,706 | -93.6% |
| Recurring financial income | 75 | €16,771 | €1,065 | -€15,706 | -93.6% |
| Financial charges | 65/66B | €3,789 | €39,595 | +€35,806 | +945.0% |
| Recurring financial charges | 65 | €3,789 | €39,541 | +€35,752 | +943.6% |
| Non-recurring financial charges | 66B | - | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | €44,710 | €81,922 | +€37,212 | +83.2% |
| Income taxes | 67/77 | €21,605 | €26,706 | +€5,101 | +23.6% |
| Profit (loss) for the period | 9904 | €23,105 | €55,216 | +€32,111 | +139.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,105 | €55,216 | +€32,111 | +139.0% |
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 7 October 2026 via checked.be.