Constructions Modernes: 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.
Constructions Modernes
Largest movements
- Receivables within one year -€12,427
down €12,427 (-17.9%), from €69,411 to €56,984
of which Other amounts receivable: -€20,260
- Cash -€3,605
down €3,605 (-25.2%), from €14,307 to €10,702
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€10,626)
- Deferred charges and accrued income +€2,910
up €2,910 (+87.6%), from €3,321 to €6,231
- Profit (loss) carried forward -€12,882
down €12,882 (-98.2%), from €13,121 to €240
- Trade debts -€9,204
down €9,204 (-39.7%), from €23,177 to €13,973
- Short-term financial debts +€5,000
up €5,000 (+25.0%), from €20,000 to €25,000
- Tax, wage and social debts +€2,822
up €2,822 (+65.9%), from €4,281 to €7,103
of which Taxes: +€2,348
- Other debts +€1,470
up €1,470 (+368.1%), from €399 to €1,869
- Gross operating margin +€27,617
up €27,617 (+18.7%), from €147,429 to €175,046
- Depreciation -€2,966
down €2,966 (-22.9%), from €12,935 to €9,969
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 | €102,839 | €90,375 | -€12,464 | -12.1% |
| Fixed assets | 21/28 | €15,800 | €16,458 | +€658 | +4.2% |
| Tangible fixed assets | 22/27 | €15,525 | €16,183 | +€658 | +4.2% |
| Plant, machinery and equipment | 23 | €8,568 | €10,765 | +€2,197 | +25.6% |
| Furniture and vehicles | 24 | €6,512 | €4,422 | -€2,090 | -32.1% |
| Other tangible fixed assets | 26 | €446 | €997 | +€551 | +123.5% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €87,039 | €73,917 | -€13,121 | -15.1% |
| Amounts receivable within one year | 40/41 | €69,411 | €56,984 | -€12,427 | -17.9% |
| Trade receivables | 40 | €46,412 | €54,245 | +€7,833 | +16.9% |
| Other amounts receivable | 41 | €22,999 | €2,739 | -€20,260 | -88.1% |
| Cash at bank and in hand | 54/58 | €14,307 | €10,702 | -€3,605 | -25.2% |
| Deferred charges and accrued income | 490/1 | €3,321 | €6,231 | +€2,910 | +87.6% |
| Total equity and liabilities | 10/49 | €102,839 | €90,375 | -€12,464 | -12.1% |
| Equity | 10/15 | €54,981 | €41,100 | -€13,882 | -25.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €26,860 | €25,860 | -€1,000 | -3.7% |
| Distributable reserves | 133 | €26,860 | €25,860 | -€1,000 | -3.7% |
| Profit (loss) carried forward | 14 | €13,121 | €240 | -€12,882 | -98.2% |
| Amounts payable | 17/49 | €47,858 | €49,276 | +€1,418 | +3.0% |
| Amounts payable within one year | 42/48 | €47,858 | €47,946 | +€88 | +0.2% |
| Financial debts | 43 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Credit institutions | 430/8 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Trade debts | 44 | €23,177 | €13,973 | -€9,204 | -39.7% |
| Suppliers | 440/4 | €23,177 | €13,973 | -€9,204 | -39.7% |
| Taxes, remuneration and social security | 45 | €4,281 | €7,103 | +€2,822 | +65.9% |
| Taxes | 450/3 | €18 | €2,366 | +€2,348 | +13310.6% |
| Remuneration and social security | 454/9 | €4,264 | €4,738 | +€474 | +11.1% |
| Other amounts payable | 47/48 | €399 | €1,869 | +€1,470 | +368.1% |
| Accrued charges and deferred income | 492/3 | - | €1,330 | +€1,330 | |
| Remuneration, social security and pensions | 62 | €147,692 | €147,134 | -€558 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,935 | €9,969 | -€2,966 | -22.9% |
| Other operating charges | 640/8 | €1,805 | €2,010 | +€205 | +11.4% |
| Non-recurring operating charges | 66A | - | €847 | +€847 | |
| Gross operating margin | 9900 | €147,429 | €175,046 | +€27,617 | +18.7% |
| Operating profit (loss) | 9901 | -€15,003 | €15,086 | +€30,089 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -96.8% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -96.8% |
| Financial charges | 65/66B | €2,777 | €2,921 | +€143 | +5.2% |
| Recurring financial charges | 65 | €2,777 | €2,921 | +€143 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,779 | €12,166 | +€29,944 | |
| Income taxes | 67/77 | - | €1,047 | +€1,047 | |
| Profit (loss) for the period | 9904 | -€17,779 | €11,118 | +€28,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,779 | €11,118 | +€28,897 |
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 30 September 2026 via checked.be.