CP CONSTRUCT: 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.
CP CONSTRUCT
Largest movements
- Cash -€13,964
down €13,964 (-99.8%), from €13,997 to €33
mainly Trade debts (-€12,607) and Investment in fixed assets (net) (-€10,505)
- Tangible fixed assets +€7,538
up €7,538 (+135%), from €5,586 to €13,124
of which Furniture and vehicles: +€6,539
- Tax, wage and social debts +€16,070
up €16,070 (+167%), from €9,616 to €25,686
of which Taxes: +€16,070
- Trade debts -€12,607
down €12,607 (-10.1%), from €124,860 to €112,253
- Debts after one year -€8,805
down €8,805 (-63.6%), from €13,843 to €5,038
- Reserves +€4,429
up €4,429 (+1.9%), from €234,331 to €238,760
of which Distributable reserves: +€6,289
- Gross operating margin +€17,214
up €17,214, from -€13,924 to €3,290
- Financial charges -€2,749
down €2,749 (-62.2%), from €4,418 to €1,669
- Financial income +€2,582
up €2,582 (+42.9%), from €6,022 to €8,604
- Depreciation -€2,439
down €2,439 (-45.1%), from €5,406 to €2,967
- Other operating charges -€1,853
down €1,853 (-45.5%), from €4,074 to €2,221
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.
Derived cash bridge
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 | €418,945 | €415,907 | -€3,038 | -0.7% |
| Fixed assets | 21/28 | €5,586 | €13,124 | +€7,538 | +135% |
| Tangible fixed assets | 22/27 | €5,586 | €13,124 | +€7,538 | +135% |
| Plant, machinery and equipment | 23 | €654 | €1,653 | +€999 | +153% |
| Furniture and vehicles | 24 | €4,932 | €11,471 | +€6,539 | +133% |
| Current assets | 29/58 | €413,359 | €402,783 | -€10,576 | -2.6% |
| Amounts receivable within one year | 40/41 | €399,362 | €402,052 | +€2,690 | +0.7% |
| Trade receivables | 40 | €83,699 | €68,566 | -€15,133 | -18.1% |
| Other amounts receivable | 41 | €315,663 | €333,486 | +€17,823 | +5.6% |
| Cash at bank and in hand | 54/58 | €13,997 | €33 | -€13,964 | -99.8% |
| Deferred charges and accrued income | 490/1 | - | €698 | +€698 | |
| Total equity and liabilities | 10/49 | €418,945 | €415,907 | -€3,038 | -0.7% |
| Equity | 10/15 | €240,531 | €244,960 | +€4,429 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €234,331 | €238,760 | +€4,429 | +1.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €232,471 | €238,760 | +€6,289 | +2.7% |
| Amounts payable | 17/49 | €178,414 | €170,947 | -€7,467 | -4.2% |
| Amounts payable after more than one year | 17 | €13,843 | €5,038 | -€8,805 | -63.6% |
| Financial debts | 170/4 | €13,843 | €5,038 | -€8,805 | -63.6% |
| Amounts payable within one year | 42/48 | €157,071 | €158,409 | +€1,338 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,610 | €2,485 | -€2,125 | -46.1% |
| Financial debts | 43 | €17,985 | €17,985 | = | 0.0% |
| Credit institutions | 430/8 | €17,985 | €17,985 | = | 0.0% |
| Trade debts | 44 | €124,860 | €112,253 | -€12,607 | -10.1% |
| Suppliers | 440/4 | €124,860 | €112,253 | -€12,607 | -10.1% |
| Taxes, remuneration and social security | 45 | €9,616 | €25,686 | +€16,070 | +167% |
| Taxes | 450/3 | €5,290 | €21,360 | +€16,070 | +304% |
| Remuneration and social security | 454/9 | €4,326 | €4,326 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,406 | €2,967 | -€2,439 | -45.1% |
| Other operating charges | 640/8 | €4,074 | €2,221 | -€1,853 | -45.5% |
| Gross operating margin | 9900 | -€13,924 | €3,290 | +€17,214 | |
| Operating profit (loss) | 9901 | -€23,404 | -€1,898 | +€21,506 | +91.9% |
| Financial income | 75/76B | €6,022 | €8,604 | +€2,582 | +42.9% |
| Recurring financial income | 75 | €6,022 | €8,604 | +€2,582 | +42.9% |
| Financial charges | 65/66B | €4,418 | €1,669 | -€2,749 | -62.2% |
| Recurring financial charges | 65 | €4,418 | €1,669 | -€2,749 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,800 | €5,037 | +€26,837 | |
| Income taxes | 67/77 | €173 | €608 | +€435 | +251% |
| Profit (loss) for the period | 9904 | -€21,973 | €4,429 | +€26,402 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,973 | €4,429 | +€26,402 |
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 26 October 2026 via checked.be.