Deluxe Construction: 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.
Deluxe Construction
Largest movements
- Receivables within one year +€8,096
up €8,096 (+14.8%), from €54,543 to €62,639
of which Other amounts receivable: +€35,738
- Cash -€1,959
down €1,959 (-80.7%), from €2,427 to €468
mainly Other debts (-€12,334) and Receivables within one year (-€8,096)
- Tangible fixed assets -€1,301
down €1,301 (-35.8%), from €3,636 to €2,335
of which Plant, machinery and equipment: -€930
- Trade debts +€24,077
up €24,077 (+74.4%), from €32,359 to €56,435
- Other debts -€12,334
down €12,334 (-73.7%), from €16,735 to €4,401
- Profit (loss) carried forward -€5,276
down €5,276 (-81.5%), from -€6,475 to -€11,750
- Tax, wage and social debts -€1,631
down €1,631 (-100%), from €1,631 to €0
- Gross operating margin +€2,278
up €2,278 (+60.6%), from -€3,760 to -€1,482
- Other operating charges +€961
up €961 (+82.4%), from €1,165 to €2,126
- Financial charges +€140
up €140 (+53.0%), from €263 to €403
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,606 | €65,443 | +€4,836 | +8.0% |
| Fixed assets | 21/28 | €3,636 | €2,335 | -€1,301 | -35.8% |
| Tangible fixed assets | 22/27 | €3,636 | €2,335 | -€1,301 | -35.8% |
| Plant, machinery and equipment | 23 | €2,928 | €1,998 | -€930 | -31.8% |
| Furniture and vehicles | 24 | €708 | €337 | -€371 | -52.4% |
| Current assets | 29/58 | €56,970 | €63,107 | +€6,137 | +10.8% |
| Amounts receivable within one year | 40/41 | €54,543 | €62,639 | +€8,096 | +14.8% |
| Trade receivables | 40 | €54,348 | €26,707 | -€27,642 | -50.9% |
| Other amounts receivable | 41 | €195 | €35,933 | +€35,738 | +18,327% |
| Cash at bank and in hand | 54/58 | €2,427 | €468 | -€1,959 | -80.7% |
| Total equity and liabilities | 10/49 | €60,606 | €65,443 | +€4,836 | +8.0% |
| Equity | 10/15 | €9,881 | €4,606 | -€5,276 | -53.4% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €7,356 | €7,356 | = | 0.0% |
| Distributable reserves | 133 | €7,356 | €7,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,475 | -€11,750 | -€5,276 | -81.5% |
| Amounts payable | 17/49 | €50,725 | €60,837 | +€10,112 | +19.9% |
| Amounts payable within one year | 42/48 | €50,725 | €60,837 | +€10,112 | +19.9% |
| Trade debts | 44 | €32,359 | €56,435 | +€24,077 | +74.4% |
| Suppliers | 440/4 | €32,359 | €56,435 | +€24,077 | +74.4% |
| Taxes, remuneration and social security | 45 | €1,631 | €0 | -€1,631 | -100% |
| Taxes | 450/3 | €1,631 | €0 | -€1,631 | -100% |
| Other amounts payable | 47/48 | €16,735 | €4,401 | -€12,334 | -73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,301 | = | 0.0% |
| Other operating charges | 640/8 | €1,165 | €2,126 | +€961 | +82.4% |
| Gross operating margin | 9900 | -€3,760 | -€1,482 | +€2,278 | +60.6% |
| Operating profit (loss) | 9901 | -€6,226 | -€4,910 | +€1,317 | +21.1% |
| Financial income | 75/76B | €8 | €37 | +€29 | +385% |
| Recurring financial income | 75 | €8 | €37 | +€29 | +385% |
| Financial charges | 65/66B | €263 | €403 | +€140 | +53.0% |
| Recurring financial charges | 65 | €263 | €403 | +€140 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,482 | -€5,276 | +€1,206 | +18.6% |
| Income taxes | 67/77 | -€7 | €0 | +€7 | |
| Profit (loss) for the period | 9904 | -€6,475 | -€5,276 | +€1,199 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,475 | -€5,276 | +€1,199 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.