CRAPS CONSTRUCT: 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.
CRAPS CONSTRUCT
Largest movements
- Tangible fixed assets +€37,738
up €37,738 (+432.1%), from €8,733 to €46,470
of which Furniture and vehicles: +€25,528
- Receivables within one year +€37,568
up €37,568 (+160.2%), from €23,445 to €61,013
of which Trade receivables: +€43,680
- Deferred charges and accrued income +€5,414
up €5,414 (+359.5%), from €1,506 to €6,920
- Profit (loss) carried forward +€46,433
up €46,433 (+61.2%), from -€75,865 to -€29,432
- Trade debts +€19,067
up €19,067 (+84.9%), from €22,459 to €41,526
- Tax, wage and social debts +€9,005
up €9,005 (+61.0%), from €14,754 to €23,758
of which Taxes: +€6,438
- Other debts +€3,465
up €3,465 (+6.3%), from €54,635 to €58,100
- Advances received +€2,000
new in 2024: €2,000
- Gross operating margin +€47,832
up €47,832 (+86.1%), from €55,557 to €103,388
- Staff costs +€17,540
up €17,540 (+85.8%), from €20,443 to €37,983
- Depreciation +€5,288
up €5,288 (+105.3%), from €5,020 to €10,308
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 | €34,582 | €114,607 | +€80,025 | +231.4% |
| Fixed assets | 21/28 | €8,937 | €46,674 | +€37,738 | +422.3% |
| Tangible fixed assets | 22/27 | €8,733 | €46,470 | +€37,738 | +432.1% |
| Plant, machinery and equipment | 23 | €534 | €13,227 | +€12,693 | +2379.2% |
| Furniture and vehicles | 24 | €7,012 | €32,540 | +€25,528 | +364.1% |
| Other tangible fixed assets | 26 | €1,187 | €704 | -€483 | -40.7% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €25,646 | €67,933 | +€42,287 | +164.9% |
| Amounts receivable within one year | 40/41 | €23,445 | €61,013 | +€37,568 | +160.2% |
| Trade receivables | 40 | €15,715 | €59,395 | +€43,680 | +278.0% |
| Other amounts receivable | 41 | €7,730 | €1,617 | -€6,113 | -79.1% |
| Cash at bank and in hand | 54/58 | €695 | - | -€695 | |
| Deferred charges and accrued income | 490/1 | €1,506 | €6,920 | +€5,414 | +359.5% |
| Total equity and liabilities | 10/49 | €34,582 | €114,607 | +€80,025 | +231.4% |
| Equity | 10/15 | -€57,265 | -€10,832 | +€46,433 | +81.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,865 | -€29,432 | +€46,433 | +61.2% |
| Amounts payable | 17/49 | €91,847 | €125,439 | +€33,591 | +36.6% |
| Amounts payable within one year | 42/48 | €91,847 | €125,439 | +€33,591 | +36.6% |
| Financial debts | 43 | - | €54 | +€54 | |
| Credit institutions | 430/8 | - | €54 | +€54 | |
| Trade debts | 44 | €22,459 | €41,526 | +€19,067 | +84.9% |
| Suppliers | 440/4 | €22,459 | €41,526 | +€19,067 | +84.9% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €14,754 | €23,758 | +€9,005 | +61.0% |
| Taxes | 450/3 | €216 | €6,654 | +€6,438 | +2980.2% |
| Remuneration and social security | 454/9 | €14,538 | €17,104 | +€2,566 | +17.7% |
| Other amounts payable | 47/48 | €54,635 | €58,100 | +€3,465 | +6.3% |
| Non-recurring operating income | 76A | - | €2,035 | +€2,035 | |
| Remuneration, social security and pensions | 62 | €20,443 | €37,983 | +€17,540 | +85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,020 | €10,308 | +€5,288 | +105.3% |
| Other operating charges | 640/8 | €1,271 | €1,213 | -€58 | -4.6% |
| Gross operating margin | 9900 | €55,557 | €103,388 | +€47,832 | +86.1% |
| Operating profit (loss) | 9901 | €28,823 | €53,885 | +€25,061 | +86.9% |
| Financial income | 75/76B | €78 | - | -€78 | |
| Recurring financial income | 75 | €78 | - | -€78 | |
| Financial charges | 65/66B | €7,518 | €7,451 | -€67 | -0.9% |
| Recurring financial charges | 65 | €7,518 | €7,451 | -€67 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €21,383 | €46,433 | +€25,050 | +117.1% |
| Profit (loss) for the period | 9904 | €21,383 | €46,433 | +€25,050 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,383 | €46,433 | +€25,050 | +117.1% |
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 29 September 2026 via checked.be.