CONSTRUCT INVEST: 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 INVEST
Largest movements
- Tangible fixed assets +€43,117
new in 2022: €43,117
of which Furniture and vehicles: +€37,562
- Receivables within one year +€31,163
up €31,163 (+264.8%), from €11,770 to €42,933
of which Trade receivables: +€40,273
- Cash -€11,774
down €11,774 (-90.5%), from €13,013 to €1,238
mainly Investment in fixed assets (net) (-€49,718) and Receivables within one year (-€31,163)
- Debts within one year +€43,037
up €43,037 (+226.0%), from €19,042 to €62,079
of which Other debts: +€49,277
- Equity +€19,468
up €19,468 (+339.1%), from €5,741 to €25,209
of which Profit (loss) carried forward: +€19,468
- Gross operating margin +€25,640
up €25,640 (+699.2%), from €3,667 to €29,306
- Depreciation +€6,601
new in 2022: €6,601
- Taxes +€1,915
up €1,915 (+779.5%), from €246 to €2,160
- Other operating charges +€908
new in 2022: €908
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,783 | €87,288 | +€62,505 | +252.2% |
| Fixed assets | 21/28 | - | €43,117 | +€43,117 | |
| Tangible fixed assets | 22/27 | - | €43,117 | +€43,117 | |
| Plant, machinery and equipment | 23 | - | €5,555 | +€5,555 | |
| Furniture and vehicles | 24 | - | €37,562 | +€37,562 | |
| Current assets | 29/58 | €24,783 | €44,172 | +€19,389 | +78.2% |
| Amounts receivable within one year | 40/41 | €11,770 | €42,933 | +€31,163 | +264.8% |
| Trade receivables | 40 | - | €40,273 | +€40,273 | |
| Other amounts receivable | 41 | - | €2,660 | +€2,660 | |
| Cash at bank and in hand | 54/58 | €13,013 | €1,238 | -€11,774 | -90.5% |
| Total equity and liabilities | 10/49 | €24,783 | €87,288 | +€62,505 | +252.2% |
| Equity | 10/15 | €5,741 | €25,209 | +€19,468 | +339.1% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €741 | €741 | = | 0.0% |
| Distributable reserves | 133 | - | €741 | +€741 | |
| Profit (loss) carried forward | 14 | - | €19,468 | +€19,468 | |
| Amounts payable | 17/49 | €19,042 | €62,079 | +€43,037 | +226.0% |
| Amounts payable within one year | 42/48 | €19,042 | €62,079 | +€43,037 | +226.0% |
| Trade debts | 44 | €9,992 | €10,500 | +€508 | +5.1% |
| Suppliers | 440/4 | - | €10,500 | +€10,500 | |
| Taxes, remuneration and social security | 45 | - | €2,302 | +€2,302 | |
| Taxes | 450/3 | - | €2,302 | +€2,302 | |
| Other amounts payable | 47/48 | - | €49,277 | +€49,277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,601 | +€6,601 | |
| Other operating charges | 640/8 | - | €908 | +€908 | |
| Gross operating margin | 9900 | €3,667 | €29,306 | +€25,640 | +699.2% |
| Operating profit (loss) | 9901 | €2,393 | €21,797 | +€19,405 | +811.0% |
| Financial charges | 65/66B | - | €169 | +€169 | |
| Recurring financial charges | 65 | €1,406 | €169 | -€1,237 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €987 | €21,629 | +€20,642 | +2091.7% |
| Income taxes | 67/77 | €246 | €2,160 | +€1,915 | +779.5% |
| Profit (loss) for the period | 9904 | €741 | €19,468 | +€18,727 | +2526.6% |
| Profit (loss) for the period to be appropriated | 9905 | €741 | €19,468 | +€18,727 | +2526.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.