Construct Plus Services: 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 Plus Services
Largest movements
- Tangible fixed assets -€21,368
down €21,368 (-27.8%), from €76,945 to €55,577
of which Furniture and vehicles: -€21,119
- Receivables within one year -€8,526
down €8,526 (-22.8%), from €37,387 to €28,861
of which Other amounts receivable: -€18,606
- Profit (loss) carried forward -€42,021
new in 2024: -€42,021
- Debts after one year -€13,800
down €13,800 (-28.1%), from €49,158 to €35,358
- Trade debts +€10,789
up €10,789 (+46.7%), from €23,087 to €33,876
of which Suppliers: +€10,789
- Other debts +€7,885
up €7,885 (+6292.9%), from €125 to €8,010
- Tax, wage and social debts +€5,625
up €5,625 (+28.3%), from €19,910 to €25,535
of which Taxes: +€6,154
- Gross operating margin -€116,124
down €116,124, from €115,501 to -€624
- Taxes -€16,898
down €16,898 (-99.2%), from €17,030 to €132
- Depreciation +€6,490
up €6,490 (+33.5%), from €19,366 to €25,856
- Financial charges +€1,618
up €1,618 (+80.2%), from €2,017 to €3,635
- Staff costs -€1,614
down €1,614 (-13.4%), from €12,032 to €10,418
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 | €170,713 | €139,806 | -€30,907 | -18.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €76,945 | €55,577 | -€21,368 | -27.8% |
| Tangible fixed assets | 22/27 | €76,945 | €55,577 | -€21,368 | -27.8% |
| Plant, machinery and equipment | 23 | €1,104 | €855 | -€249 | -22.6% |
| Furniture and vehicles | 24 | €75,841 | €54,722 | -€21,119 | -27.8% |
| Current assets | 29/58 | €93,768 | €84,229 | -€9,539 | -10.2% |
| Amounts receivable within one year | 40/41 | €37,387 | €28,861 | -€8,526 | -22.8% |
| Trade receivables | 40 | €18,404 | €28,483 | +€10,079 | +54.8% |
| Other amounts receivable | 41 | €18,983 | €378 | -€18,606 | -98.0% |
| Cash at bank and in hand | 54/58 | €52,909 | €51,490 | -€1,420 | -2.7% |
| Deferred charges and accrued income | 490/1 | €3,471 | €3,878 | +€407 | +11.7% |
| Total equity and liabilities | 10/49 | €170,713 | €139,806 | -€30,907 | -18.1% |
| Equity | 10/15 | €65,247 | €23,226 | -€42,021 | -64.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €64,247 | €64,247 | = | 0.0% |
| Distributable reserves | 133 | €64,247 | €64,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€42,021 | -€42,021 | |
| Amounts payable | 17/49 | €105,466 | €116,580 | +€11,114 | +10.5% |
| Amounts payable after more than one year | 17 | €49,158 | €35,358 | -€13,800 | -28.1% |
| Financial debts | 170/4 | €49,158 | €35,358 | -€13,800 | -28.1% |
| Amounts payable within one year | 42/48 | €56,307 | €81,222 | +€24,914 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €13,185 | €13,800 | +€615 | +4.7% |
| Trade debts | 44 | €23,087 | €33,876 | +€10,789 | +46.7% |
| Suppliers | 440/4 | €23,087 | €33,876 | +€10,789 | +46.7% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €19,910 | €25,535 | +€5,625 | +28.3% |
| Taxes | 450/3 | €17,246 | €23,400 | +€6,154 | +35.7% |
| Remuneration and social security | 454/9 | €2,664 | €2,136 | -€529 | -19.8% |
| Other amounts payable | 47/48 | €125 | €8,010 | +€7,885 | +6292.9% |
| Remuneration, social security and pensions | 62 | €12,032 | €10,418 | -€1,614 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,366 | €25,856 | +€6,490 | +33.5% |
| Other operating charges | 640/8 | €1,305 | €2,210 | +€905 | +69.3% |
| Gross operating margin | 9900 | €115,501 | -€624 | -€116,124 | |
| Operating profit (loss) | 9901 | €82,798 | -€39,107 | -€121,905 | |
| Financial income | 75/76B | €496 | €853 | +€357 | +72.1% |
| Recurring financial income | 75 | €496 | €853 | +€357 | +72.1% |
| Financial charges | 65/66B | €2,017 | €3,635 | +€1,618 | +80.2% |
| Recurring financial charges | 65 | €2,017 | €3,635 | +€1,618 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €81,276 | -€41,889 | -€123,166 | |
| Income taxes | 67/77 | €17,030 | €132 | -€16,898 | -99.2% |
| Profit (loss) for the period | 9904 | €64,247 | -€42,021 | -€106,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,247 | -€42,021 | -€106,268 |
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 8 October 2026 via checked.be.