ELITE BOUWONDERNEMING: 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.
ELITE BOUWONDERNEMING
Largest movements
- Receivables within one year +€76,280
up €76,280 (+63.2%), from €120,783 to €197,062
of which Trade receivables: +€81,239
- Cash +€8,267
up €8,267 (+670.9%), from €1,232 to €9,499
mainly Trade debts (+€104,923) and Other debts (+€2,895)
- Stocks and contracts +€2,234
up €2,234 (+72.6%), from €3,079 to €5,313
- Trade debts +€104,923
up €104,923 (+114.5%), from €91,635 to €196,558
- Profit (loss) carried forward -€16,664
down €16,664 (-134.9%), from -€12,352 to -€29,017
- Tax, wage and social debts -€5,349
down €5,349 (-21.4%), from €24,971 to €19,623
of which Remuneration and social security: -€11,386
- Other debts +€2,895
up €2,895 (+26.5%), from €10,916 to €13,811
- Gross operating margin +€10,551
up €10,551 (+12.2%), from €86,429 to €96,980
- Staff costs +€8,797
up €8,797 (+8.7%), from €101,262 to €110,059
- Financial charges +€1,631
up €1,631 (+224.5%), from €726 to €2,358
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.
Cash bridge derived
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 | €127,570 | €213,375 | +€85,805 | +67.3% |
| Fixed assets | 21/28 | €1,490 | €1,250 | -€240 | -16.1% |
| Tangible fixed assets | 22/27 | €1,490 | €1,250 | -€240 | -16.1% |
| Plant, machinery and equipment | 23 | €1,042 | €511 | -€531 | -50.9% |
| Furniture and vehicles | 24 | €449 | €739 | +€291 | +64.8% |
| Current assets | 29/58 | €126,080 | €212,125 | +€86,045 | +68.2% |
| Stocks and contracts in progress | 3 | €3,079 | €5,313 | +€2,234 | +72.6% |
| Stocks | 30/36 | €3,079 | €5,313 | +€2,234 | +72.6% |
| Amounts receivable within one year | 40/41 | €120,783 | €197,062 | +€76,280 | +63.2% |
| Trade receivables | 40 | €115,823 | €197,062 | +€81,239 | +70.1% |
| Other amounts receivable | 41 | €4,960 | - | -€4,960 | |
| Cash at bank and in hand | 54/58 | €1,232 | €9,499 | +€8,267 | +670.9% |
| Deferred charges and accrued income | 490/1 | €986 | €251 | -€736 | -74.6% |
| Total equity and liabilities | 10/49 | €127,570 | €213,375 | +€85,805 | +67.3% |
| Equity | 10/15 | €48 | -€16,617 | -€16,664 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,352 | -€29,017 | -€16,664 | -134.9% |
| Amounts payable | 17/49 | €127,522 | €229,992 | +€102,469 | +80.4% |
| Amounts payable within one year | 42/48 | €127,522 | €229,992 | +€102,469 | +80.4% |
| Trade debts | 44 | €91,635 | €196,558 | +€104,923 | +114.5% |
| Suppliers | 440/4 | €91,635 | €196,558 | +€104,923 | +114.5% |
| Taxes, remuneration and social security | 45 | €24,971 | €19,623 | -€5,349 | -21.4% |
| Taxes | 450/3 | €1,394 | €7,431 | +€6,037 | +433.1% |
| Remuneration and social security | 454/9 | €23,577 | €12,191 | -€11,386 | -48.3% |
| Other amounts payable | 47/48 | €10,916 | €13,811 | +€2,895 | +26.5% |
| Remuneration, social security and pensions | 62 | €101,262 | €110,059 | +€8,797 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €795 | -€917 | -53.6% |
| Other operating charges | 640/8 | €102 | €443 | +€341 | +334.4% |
| Gross operating margin | 9900 | €86,429 | €96,980 | +€10,551 | +12.2% |
| Operating profit (loss) | 9901 | -€16,647 | -€14,316 | +€2,331 | +14.0% |
| Financial income | 75/76B | €5 | €10 | +€5 | +104.4% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +104.4% |
| Financial charges | 65/66B | €726 | €2,358 | +€1,631 | +224.5% |
| Recurring financial charges | 65 | €726 | €2,358 | +€1,631 | +224.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,369 | -€16,664 | +€705 | +4.1% |
| Profit (loss) for the period | 9904 | -€17,369 | -€16,664 | +€705 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,369 | -€16,664 | +€705 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.