Construction & Building Services: 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.
Construction & Building Services
Largest movements
- Cash +€13,016
up €13,016 (+311.5%), from €4,178 to €17,194
mainly Trade debts (+€17,226) and Tax, wage and social debts (+€10,868)
- Receivables within one year +€4,476
up €4,476 (+25.8%), from €17,338 to €21,814
of which Other amounts receivable: +€15,057
- Trade debts +€17,226
up €17,226 (+732.7%), from €2,351 to €19,577
- Tax, wage and social debts +€10,868
up €10,868 (+390.9%), from €2,780 to €13,648
of which Taxes: +€8,019
- Profit (loss) carried forward -€10,653
down €10,653, from €357 to -€10,295
- Staff costs +€48,838
up €48,838 (+411.7%), from €11,862 to €60,700
- Gross operating margin +€38,210
up €38,210 (+316.7%), from €12,067 to €50,277
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 | €21,517 | €39,008 | +€17,491 | +81.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €21,517 | €39,008 | +€17,491 | +81.3% |
| Amounts receivable within one year | 40/41 | €17,338 | €21,814 | +€4,476 | +25.8% |
| Trade receivables | 40 | €10,581 | €0 | -€10,581 | -100.0% |
| Other amounts receivable | 41 | €6,757 | €21,814 | +€15,057 | +222.8% |
| Cash at bank and in hand | 54/58 | €4,178 | €17,194 | +€13,016 | +311.5% |
| Total equity and liabilities | 10/49 | €21,517 | €39,008 | +€17,491 | +81.3% |
| Equity | 10/15 | €6,557 | -€4,095 | -€10,653 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €357 | -€10,295 | -€10,653 | |
| Amounts payable | 17/49 | €14,960 | €43,104 | +€28,144 | +188.1% |
| Amounts payable within one year | 42/48 | €14,960 | €43,104 | +€28,144 | +188.1% |
| Trade debts | 44 | €2,351 | €19,577 | +€17,226 | +732.7% |
| Suppliers | 440/4 | €2,351 | €19,577 | +€17,226 | +732.7% |
| Taxes, remuneration and social security | 45 | €2,780 | €13,648 | +€10,868 | +390.9% |
| Taxes | 450/3 | €2,780 | €10,799 | +€8,019 | +288.4% |
| Remuneration and social security | 454/9 | - | €2,850 | +€2,850 | |
| Other amounts payable | 47/48 | €9,828 | €9,878 | +€50 | +0.5% |
| Remuneration, social security and pensions | 62 | €11,862 | €60,700 | +€48,838 | +411.7% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €12,067 | €50,277 | +€38,210 | +316.7% |
| Operating profit (loss) | 9901 | €205 | -€10,609 | -€10,814 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €51 | €45 | -€7 | -12.7% |
| Recurring financial charges | 65 | €51 | €45 | -€7 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €154 | -€10,653 | -€10,807 | |
| Income taxes | 67/77 | €39 | - | -€39 | |
| Profit (loss) for the period | 9904 | €116 | -€10,653 | -€10,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €116 | -€10,653 | -€10,768 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.