Construction Management Benelux: what changed
Construction Management Benelux
Largest movements
- Cash -€121,721
down €121,721 (-96.1%), from €126,721 to €5,000
mainly Receivables after one year (-€97,500) and Other debts (-€28,695)
- Receivables after one year +€97,500
new in 2023: €97,500
- Receivables within one year -€8,178
down €8,178 (-54.7%), from €14,946 to €6,768
of which Trade receivables: -€14,442
- Other debts -€28,695
down €28,695 (-98.0%), from €29,275 to €579
- Trade debts -€15,502
no longer reported in 2023 (was €15,502)
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Gross operating margin -€3,851
no longer reported in 2023 (was €3,851)
- Other operating charges -€1,359
no longer reported in 2023 (was €1,359)
- Financial charges -€491
down €491 (-95.7%), from €513 to €22
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,667 | €109,268 | -€32,399 | -22.9% |
| Current assets | 29/58 | €141,667 | €109,268 | -€32,399 | -22.9% |
| Amounts receivable after more than one year | 29 | - | €97,500 | +€97,500 | |
| Trade receivables | 290 | - | €97,500 | +€97,500 | |
| Amounts receivable within one year | 40/41 | €14,946 | €6,768 | -€8,178 | -54.7% |
| Trade receivables | 40 | €14,442 | - | -€14,442 | |
| Other amounts receivable | 41 | €503 | €6,768 | +€6,264 | +1,244% |
| Cash at bank and in hand | 54/58 | €126,721 | €5,000 | -€121,721 | -96.1% |
| Total equity and liabilities | 10/49 | €141,667 | €109,268 | -€32,399 | -22.9% |
| Equity | 10/15 | €96,310 | €108,689 | +€12,378 | +12.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €90,110 | €90,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €88,250 | €88,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22 | -€22 | |
| Amounts payable | 17/49 | €45,356 | €579 | -€44,777 | -98.7% |
| Amounts payable within one year | 42/48 | €45,356 | €579 | -€44,777 | -98.7% |
| Trade debts | 44 | €15,502 | - | -€15,502 | |
| Suppliers | 440/4 | €15,502 | - | -€15,502 | |
| Taxes, remuneration and social security | 45 | €579 | - | -€579 | |
| Taxes | 450/3 | €579 | - | -€579 | |
| Other amounts payable | 47/48 | €29,275 | €579 | -€28,695 | -98.0% |
| Other operating charges | 640/8 | €1,359 | - | -€1,359 | |
| Non-recurring operating charges | 66A | €83 | - | -€83 | |
| Gross operating margin | 9900 | €3,851 | - | -€3,851 | |
| Operating profit (loss) | 9901 | €2,409 | - | -€2,409 | |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €513 | €22 | -€491 | -95.7% |
| Recurring financial charges | 65 | €513 | €22 | -€491 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | €1,910 | -€22 | -€1,932 | |
| Income taxes | 67/77 | €8 | - | -€8 | |
| Profit (loss) for the period | 9904 | €1,902 | -€22 | -€1,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,902 | -€22 | -€1,924 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.