E.S. CONSTRUCT ET SERVICES: 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.
E.S. CONSTRUCT ET SERVICES
Largest movements
- Receivables within one year -€34,002
down €34,002 (-69.4%), from €49,000 to €14,998
- Stocks and contracts +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Tangible fixed assets -€8,140
down €8,140 (-7.8%), from €104,244 to €96,104
- Cash +€3,418
new in 2022: €3,418
- Debts after one year -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Debts within one year +€70,182
up €70,182 (+108.0%), from €64,963 to €135,144
of which Other debts: +€121,676
- Profit (loss) carried forward -€18,930
down €18,930 (-1276.5%), from -€1,483 to -€20,413
- Turnover -€114,166
down €114,166 (-57.1%), from €200,028 to €85,862
- Purchases and services +€83,309
new in 2022: €83,309
- Gross operating margin +€24,689
up €24,689 (+97.9%), from €25,215 to €49,903
- Write-downs +€13,000
new in 2022: €13,000
- Depreciation -€8,038
down €8,038 (-88.5%), from €9,080 to €1,043
From the 2020 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,269 | €139,520 | -€28,749 | -17.1% |
| Fixed assets | 21/28 | €104,244 | €96,104 | -€8,140 | -7.8% |
| Tangible fixed assets | 22/27 | €104,244 | €96,104 | -€8,140 | -7.8% |
| Land and buildings | 22 | - | €93,500 | +€93,500 | |
| Plant, machinery and equipment | 23 | - | €532 | +€532 | |
| Furniture and vehicles | 24 | - | €2,072 | +€2,072 | |
| Current assets | 29/58 | €64,025 | €43,416 | -€20,609 | -32.2% |
| Stocks and contracts in progress | 3 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Stocks | 30/36 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €49,000 | €14,998 | -€34,002 | -69.4% |
| Trade receivables | 40 | - | €5,625 | +€5,625 | |
| Other amounts receivable | 41 | - | €9,374 | +€9,374 | |
| Cash at bank and in hand | 54/58 | - | €3,418 | +€3,418 | |
| Total equity and liabilities | 10/49 | €168,269 | €139,520 | -€28,749 | -17.1% |
| Equity | 10/15 | €23,306 | €4,376 | -€18,930 | -81.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,483 | -€20,413 | -€18,930 | -1276.5% |
| Amounts payable | 17/49 | €144,963 | €135,144 | -€9,818 | -6.8% |
| Amounts payable after more than one year | 17 | €80,000 | €0 | -€80,000 | -100.0% |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €64,963 | €135,144 | +€70,182 | +108.0% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €4,858 | +€4,858 | |
| Credit institutions | 430/8 | - | €4,858 | +€4,858 | |
| Trade debts | 44 | €20,698 | €8,555 | -€12,143 | -58.7% |
| Suppliers | 440/4 | - | €8,555 | +€8,555 | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €55 | +€55 | |
| Taxes | 450/3 | - | €55 | +€55 | |
| Other amounts payable | 47/48 | - | €121,676 | +€121,676 | |
| Turnover | 70 | €200,028 | €85,862 | -€114,166 | -57.1% |
| Non-recurring operating income | 76A | - | €996 | +€996 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €83,309 | +€83,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,080 | €1,043 | -€8,038 | -88.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,000 | +€13,000 | |
| Other operating charges | 640/8 | - | €584 | +€584 | |
| Non-recurring operating charges | 66A | - | €35,125 | +€35,125 | |
| Gross operating margin | 9900 | €25,215 | €49,903 | +€24,689 | +97.9% |
| Operating profit (loss) | 9901 | €15,293 | €151 | -€15,142 | -99.0% |
| Financial income | 75/76B | - | €1,149 | +€1,149 | |
| Recurring financial income | 75 | €112 | €1,149 | +€1,037 | +924.4% |
| Financial charges | 65/66B | - | €558 | +€558 | |
| Recurring financial charges | 65 | €288 | €558 | +€270 | +93.9% |
| Profit (loss) for the period before taxes | 9903 | €15,117 | €742 | -€14,376 | -95.1% |
| Profit (loss) for the period | 9904 | €15,117 | €742 | -€14,376 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,117 | €742 | -€14,376 | -95.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2020 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.