EDIK-KOSTEA-KONSTRUCT: 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.
EDIK-KOSTEA-KONSTRUCT
Largest movements
- Receivables within one year +€5,565
up €5,565 (+11.5%), from €48,247 to €53,812
of which Other amounts receivable: +€4,871
- Tangible fixed assets -€4,158
down €4,158 (-26.2%), from €15,892 to €11,734
- Cash -€2,059
down €2,059 (-67.8%), from €3,037 to €978
mainly Net result for the year (-€17,342) and Receivables within one year (-€5,565)
- Profit (loss) carried forward -€17,342
down €17,342, from €13,352 to -€3,990
- Other debts +€11,134
up €11,134 (+76.7%), from €14,509 to €25,643
- Short-term financial debts +€5,258
new in 2024: €5,258
- Turnover -€364,635
no longer reported in 2024 (was €364,635)
- Purchases and services -€352,835
no longer reported in 2024 (was €352,835)
- Gross operating margin -€15,171
down €15,171, from €11,800 to -€3,371
- Other operating charges +€6,399
up €6,399 (+3,331%), from €192 to €6,592
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 | €67,394 | €66,742 | -€652 | -1.0% |
| Fixed assets | 21/28 | €16,109 | €11,951 | -€4,158 | -25.8% |
| Tangible fixed assets | 22/27 | €15,892 | €11,734 | -€4,158 | -26.2% |
| Furniture and vehicles | 24 | €15,892 | €11,734 | -€4,158 | -26.2% |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €51,285 | €54,790 | +€3,506 | +6.8% |
| Amounts receivable within one year | 40/41 | €48,247 | €53,812 | +€5,565 | +11.5% |
| Trade receivables | 40 | €40,748 | €41,442 | +€694 | +1.7% |
| Other amounts receivable | 41 | €7,500 | €12,370 | +€4,871 | +64.9% |
| Cash at bank and in hand | 54/58 | €3,037 | €978 | -€2,059 | -67.8% |
| Total equity and liabilities | 10/49 | €67,394 | €66,742 | -€652 | -1.0% |
| Equity | 10/15 | €14,352 | -€2,990 | -€17,342 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,352 | -€3,990 | -€17,342 | |
| Amounts payable | 17/49 | €53,042 | €69,732 | +€16,690 | +31.5% |
| Amounts payable within one year | 42/48 | €53,042 | €69,732 | +€16,690 | +31.5% |
| Financial debts | 43 | - | €5,258 | +€5,258 | |
| Credit institutions | 430/8 | - | €5,258 | +€5,258 | |
| Trade debts | 44 | €35,383 | €35,424 | +€41 | +0.1% |
| Suppliers | 440/4 | €28,715 | €32,732 | +€4,018 | +14.0% |
| Bills of exchange payable | 441 | €6,668 | €2,692 | -€3,976 | -59.6% |
| Taxes, remuneration and social security | 45 | €3,151 | €3,407 | +€256 | +8.1% |
| Taxes | 450/3 | €3,051 | €3,307 | +€256 | +8.4% |
| Remuneration and social security | 454/9 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €14,509 | €25,643 | +€11,134 | +76.7% |
| Turnover | 70 | €364,635 | - | -€364,635 | |
| Goods, raw materials, services and sundry goods | 60/61 | €352,835 | - | -€352,835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,122 | €4,158 | +€3,036 | +270% |
| Other operating charges | 640/8 | €192 | €6,592 | +€6,399 | +3,331% |
| Gross operating margin | 9900 | €11,800 | -€3,371 | -€15,171 | |
| Operating profit (loss) | 9901 | €10,486 | -€14,121 | -€24,606 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €133 | €3,222 | +€3,088 | +2,313% |
| Recurring financial charges | 65 | €133 | €3,222 | +€3,088 | +2,313% |
| Profit (loss) for the period before taxes | 9903 | €10,353 | -€17,342 | -€27,695 | |
| Income taxes | 67/77 | €3,011 | - | -€3,011 | |
| Profit (loss) for the period | 9904 | €7,341 | -€17,342 | -€24,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,341 | -€17,342 | -€24,684 |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.