CONSTRUCTION MACHINERY 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 MACHINERY SERVICES
Largest movements
- Stocks and contracts -€577,085
down €577,085 (-31.0%), from €1.9m to €1.3m
- Receivables within one year +€358,904
up €358,904 (+163%), from €219,904 to €578,808
of which Trade receivables: +€324,406
- Cash +€158,527
up €158,527 (+197%), from €80,416 to €238,943
mainly Stocks and contracts (+€577,085) and Advances received (+€261,860)
- Tangible fixed assets +€58,736
up €58,736 (+431%), from €13,640 to €72,376
of which Furniture and vehicles: +€62,173
- Advances received +€261,860
up €261,860 (+379%), from €69,140 to €331,000
- Other debts -€189,997
down €189,997 (-8.3%), from €2.3m to €2.1m
- Profit (loss) carried forward -€187,804
down €187,804 (-42.2%), from -€444,645 to -€632,449
- Trade debts +€120,482
up €120,482 (+50.3%), from €239,501 to €359,983
- Turnover +€1.1m
up €1.1m (+53.5%), from €2.1m to €3.3m
- Goods and materials +€1.1m
up €1.1m (+63.4%), from €1.7m to €2.7m
of which Change in stocks: decrease (increase): +€2.1m
- Services and other goods +€150,379
up €150,379 (+52.3%), from €287,344 to €437,723
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.
Derived cash bridge
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 | €2,191,013 | €2,201,944 | +€10,931 | +0.5% |
| Fixed assets | 21/28 | €13,640 | €72,376 | +€58,736 | +431% |
| Tangible fixed assets | 22/27 | €13,640 | €72,376 | +€58,736 | +431% |
| Plant, machinery and equipment | 23 | €7,977 | €4,540 | -€3,437 | -43.1% |
| Furniture and vehicles | 24 | €5,663 | €67,836 | +€62,173 | +1,098% |
| Current assets | 29/58 | €2,177,372 | €2,129,568 | -€47,804 | -2.2% |
| Stocks and contracts in progress | 3 | €1,860,341 | €1,283,256 | -€577,085 | -31.0% |
| Stocks | 30/36 | €1,860,341 | €1,283,256 | -€577,085 | -31.0% |
| Goods purchased for resale | 34 | €1,860,341 | €1,283,256 | -€577,085 | -31.0% |
| Amounts receivable within one year | 40/41 | €219,904 | €578,808 | +€358,904 | +163% |
| Trade receivables | 40 | €219,904 | €544,310 | +€324,406 | +148% |
| Other amounts receivable | 41 | - | €34,498 | +€34,498 | |
| Cash at bank and in hand | 54/58 | €80,416 | €238,943 | +€158,527 | +197% |
| Deferred charges and accrued income | 490/1 | €16,711 | €28,561 | +€11,850 | +70.9% |
| Total equity and liabilities | 10/49 | €2,191,013 | €2,201,944 | +€10,931 | +0.5% |
| Equity | 10/15 | -€434,645 | -€622,449 | -€187,804 | -43.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€444,645 | -€632,449 | -€187,804 | -42.2% |
| Amounts payable | 17/49 | €2,625,658 | €2,824,393 | +€198,735 | +7.6% |
| Amounts payable within one year | 42/48 | €2,618,830 | €2,810,412 | +€191,582 | +7.3% |
| Trade debts | 44 | €239,501 | €359,983 | +€120,482 | +50.3% |
| Suppliers | 440/4 | €239,501 | €359,983 | +€120,482 | +50.3% |
| Advances received on contracts in progress | 46 | €69,140 | €331,000 | +€261,860 | +379% |
| Taxes, remuneration and social security | 45 | €30,654 | €29,890 | -€763 | -2.5% |
| Taxes | 450/3 | €3,424 | €155 | -€3,269 | -95.5% |
| Remuneration and social security | 454/9 | €27,230 | €29,736 | +€2,506 | +9.2% |
| Other amounts payable | 47/48 | €2,279,536 | €2,089,538 | -€189,997 | -8.3% |
| Accrued charges and deferred income | 492/3 | €6,828 | €13,981 | +€7,153 | +105% |
| Operating income | 70/76A | €2,175,394 | €3,303,642 | +€1.1m | +51.9% |
| Turnover | 70 | €2,149,487 | €3,298,704 | +€1.1m | +53.5% |
| Other operating income | 74 | €25,908 | €4,937 | -€20,970 | -80.9% |
| Operating charges | 60/66A | €2,258,150 | €3,490,906 | +€1.2m | +54.6% |
| Goods for resale, raw materials and consumables | 60 | €1,673,558 | €2,735,250 | +€1.1m | +63.4% |
| Purchases | 600/8 | €3,187,064 | €2,196,165 | -€990,898 | -31.1% |
| Change in stocks: decrease (increase) | 609 | -€1,513,506 | €539,085 | +€2.1m | |
| Services and other goods | 61 | €287,344 | €437,723 | +€150,379 | +52.3% |
| Remuneration, social security and pensions | 62 | €246,864 | €262,343 | +€15,478 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,428 | €11,813 | +€6,385 | +118% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €42,852 | €41,500 | -€1,352 | -3.2% |
| Other operating charges | 640/8 | €2,104 | €2,277 | +€173 | +8.2% |
| Operating profit (loss) | 9901 | -€82,756 | -€187,264 | -€104,508 | -126% |
| Financial income | 75/76B | €201 | - | -€201 | |
| Recurring financial income | 75 | €201 | - | -€201 | |
| Other financial income | 752/9 | €201 | - | -€201 | |
| Financial charges | 65/66B | €375 | €355 | -€20 | -5.4% |
| Recurring financial charges | 65 | €375 | €355 | -€20 | -5.4% |
| Other financial charges | 652/9 | €375 | €355 | -€20 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€82,930 | -€187,619 | -€104,689 | -126% |
| Income taxes | 67/77 | €62 | €185 | +€123 | +196% |
| Taxes | 670/3 | €130 | €185 | +€55 | +42.3% |
| Tax adjustments and reversals of tax provisions | 77 | €68 | - | -€68 | |
| Profit (loss) for the period | 9904 | -€82,992 | -€187,804 | -€104,811 | -126% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,992 | -€187,804 | -€104,811 | -126% |
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 15 October 2026 via checked.be.