construKt+: 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.
construKt+
Largest movements
- Stocks and contracts -€980,353
no longer reported in 2024 (was €980,353)
- Receivables within one year +€198,920
up €198,920 (+206.8%), from €96,178 to €295,099
of which Other amounts receivable: +€226,522
- Cash -€157,400
down €157,400 (-50.6%), from €311,351 to €153,950
mainly Other debts (-€766,635) and Contributions, distributions and other (-€200,000)
- Other debts -€766,635
down €766,635 (-78.5%), from €977,095 to €210,460
- Trade debts -€69,059
down €69,059 (-50.0%), from €138,035 to €68,976
- Advances received -€56,696
no longer reported in 2024 (was €56,696)
- Tax, wage and social debts -€49,087
down €49,087 (-97.1%), from €50,559 to €1,472
- Gross operating margin -€111,973
down €111,973 (-35.3%), from €317,425 to €205,452
- Staff costs -€43,621
no longer reported in 2024 (was €43,621)
- Financial charges -€40,264
down €40,264 (-96.0%), from €41,920 to €1,656
- Taxes -€7,212
down €7,212 (-83.0%), from €8,683 to €1,472
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 | €1,388,423 | €449,350 | -€939,072 | -67.6% |
| Fixed assets | 21/28 | €541 | €301 | -€240 | -44.4% |
| Tangible fixed assets | 22/27 | €541 | €301 | -€240 | -44.4% |
| Furniture and vehicles | 24 | €541 | €301 | -€240 | -44.4% |
| Current assets | 29/58 | €1,387,882 | €449,049 | -€938,833 | -67.6% |
| Stocks and contracts in progress | 3 | €980,353 | - | -€980,353 | |
| Stocks | 30/36 | €980,353 | - | -€980,353 | |
| Amounts receivable within one year | 40/41 | €96,178 | €295,099 | +€198,920 | +206.8% |
| Trade receivables | 40 | €95,833 | €68,231 | -€27,602 | -28.8% |
| Other amounts receivable | 41 | €345 | €226,868 | +€226,522 | +65597.8% |
| Cash at bank and in hand | 54/58 | €311,351 | €153,950 | -€157,400 | -50.6% |
| Total equity and liabilities | 10/49 | €1,388,423 | €449,350 | -€939,072 | -67.6% |
| Equity | 10/15 | €166,038 | €168,443 | +€2,405 | +1.4% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Capital | 10 | €170,000 | €170,000 | = | 0.0% |
| Issued capital | 100 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,962 | -€1,557 | +€2,405 | +60.7% |
| Amounts payable | 17/49 | €1,222,385 | €280,907 | -€941,477 | -77.0% |
| Amounts payable within one year | 42/48 | €1,222,385 | €280,907 | -€941,477 | -77.0% |
| Trade debts | 44 | €138,035 | €68,976 | -€69,059 | -50.0% |
| Suppliers | 440/4 | €138,035 | €68,976 | -€69,059 | -50.0% |
| Advances received on contracts in progress | 46 | €56,696 | - | -€56,696 | |
| Taxes, remuneration and social security | 45 | €50,559 | €1,472 | -€49,087 | -97.1% |
| Taxes | 450/3 | €50,559 | €1,472 | -€49,087 | -97.1% |
| Other amounts payable | 47/48 | €977,095 | €210,460 | -€766,635 | -78.5% |
| Remuneration, social security and pensions | 62 | €43,621 | - | -€43,621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €240 | -€1,544 | -86.6% |
| Other operating charges | 640/8 | €1,013 | €1,030 | +€16 | +1.6% |
| Gross operating margin | 9900 | €317,425 | €205,452 | -€111,973 | -35.3% |
| Operating profit (loss) | 9901 | €271,007 | €204,183 | -€66,824 | -24.7% |
| Financial income | 75/76B | €1,499 | €1,350 | -€149 | -10.0% |
| Recurring financial income | 75 | €1,499 | €1,350 | -€149 | -10.0% |
| Financial charges | 65/66B | €41,920 | €1,656 | -€40,264 | -96.0% |
| Recurring financial charges | 65 | €41,920 | €1,656 | -€40,264 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €230,586 | €203,877 | -€26,709 | -11.6% |
| Income taxes | 67/77 | €8,683 | €1,472 | -€7,212 | -83.0% |
| Profit (loss) for the period | 9904 | €221,902 | €202,405 | -€19,497 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €221,902 | €202,405 | -€19,497 | -8.8% |
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 7 October 2026 via checked.be.