CONSTRUCT DREAM: 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.
CONSTRUCT DREAM
Largest movements
- Receivables within one year -€15,480
down €15,480 (-7.4%), from €210,335 to €194,856
of which Trade receivables: -€29,461
- Cash +€7,852
up €7,852 (+240.1%), from €3,270 to €11,122
mainly Net result for the year (+€28,508) and Receivables within one year (+€15,480)
- Tangible fixed assets -€3,669
down €3,669 (-100.0%), from €3,669 to €0
of which Furniture and vehicles: -€3,669
- Trade debts -€37,868
down €37,868 (-100.0%), from €37,868 to €0
- Profit (loss) carried forward +€28,508
up €28,508 (+23.8%), from €119,870 to €148,378
- Turnover -€105,678
down €105,678 (-49.2%), from €214,750 to €109,072
- Gross operating margin -€58,856
down €58,856 (-53.9%), from €109,109 to €50,253
- Purchases and services -€56,287
down €56,287 (-48.9%), from €115,107 to €58,819
- Financial charges +€13,603
up €13,603 (+374.4%), from €3,633 to €17,236
of which Financial charges: +€13,603
- Depreciation +€2,172
up €2,172 (+145.2%), from €1,496 to €3,669
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 | €217,273 | €205,977 | -€11,296 | -5.2% |
| Fixed assets | 21/28 | €3,669 | €0 | -€3,669 | -100.0% |
| Tangible fixed assets | 22/27 | €3,669 | €0 | -€3,669 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,669 | €0 | -€3,669 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €213,605 | €205,977 | -€7,627 | -3.6% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €210,335 | €194,856 | -€15,480 | -7.4% |
| Trade receivables | 40 | €199,270 | €169,808 | -€29,461 | -14.8% |
| Other amounts receivable | 41 | €11,065 | €25,047 | +€13,982 | +126.4% |
| Cash at bank and in hand | 54/58 | €3,270 | €11,122 | +€7,852 | +240.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €217,273 | €205,977 | -€11,296 | -5.2% |
| Equity | 10/15 | €127,930 | €156,438 | +€28,508 | +22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,870 | €148,378 | +€28,508 | +23.8% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €79,343 | €39,539 | -€39,804 | -50.2% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €79,343 | €39,539 | -€39,804 | -50.2% |
| Financial debts | 43 | €36,037 | €34,101 | -€1,936 | -5.4% |
| Credit institutions | 430/8 | €36,037 | €34,101 | -€1,936 | -5.4% |
| Trade debts | 44 | €37,868 | €0 | -€37,868 | -100.0% |
| Suppliers | 440/4 | €37,868 | €0 | -€37,868 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,438 | €5,438 | = | 0.0% |
| Taxes | 450/3 | €5,438 | €5,438 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €214,750 | €109,072 | -€105,678 | -49.2% |
| Non-recurring operating income | 76A | €9,465 | €0 | -€9,465 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,107 | €58,819 | -€56,287 | -48.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €3,669 | +€2,172 | +145.2% |
| Other operating charges | 640/8 | €104 | €840 | +€736 | +707.5% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €109,109 | €50,253 | -€58,856 | -53.9% |
| Operating profit (loss) | 9901 | €107,508 | €45,744 | -€61,764 | -57.5% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €3,633 | €17,236 | +€13,603 | +374.4% |
| Recurring financial charges | 65 | €3,633 | €17,236 | +€13,603 | +374.4% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €103,875 | €28,508 | -€75,367 | -72.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €103,875 | €28,508 | -€75,367 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,875 | €28,508 | -€75,367 | -72.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.