ERA 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.
ERA CONSTRUCT
Largest movements
- Receivables within one year +€18,299
up €18,299 (+1509.9%), from €1,212 to €19,511
- Cash -€3,411
down €3,411 (-98.4%), from €3,468 to €57
mainly Receivables within one year (-€18,299) and Other debts (-€2,866)
- Deferred charges and accrued income +€550
new in 2024: €550
- Profit (loss) carried forward +€19,776
up €19,776 (+60.4%), from -€32,734 to -€12,958
- Other debts -€2,866
no longer reported in 2024 (was €2,866)
- Tax, wage and social debts -€1,900
down €1,900 (-63.3%), from €3,000 to €1,100
- Trade debts +€427
up €427 (+71.6%), from €596 to €1,024
- Gross operating margin +€28,078
up €28,078, from -€8,093 to €19,984
- Other operating charges -€5,241
down €5,241 (-88.2%), from €5,944 to €704
- Financial income +€550
new in 2024: €550
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 | €4,680 | €20,117 | +€15,437 | +329.9% |
| Current assets | 29/58 | €4,680 | €20,117 | +€15,437 | +329.9% |
| Amounts receivable within one year | 40/41 | €1,212 | €19,511 | +€18,299 | +1509.9% |
| Other amounts receivable | 41 | €1,212 | €19,511 | +€18,299 | +1509.9% |
| Cash at bank and in hand | 54/58 | €3,468 | €57 | -€3,411 | -98.4% |
| Deferred charges and accrued income | 490/1 | - | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €4,680 | €20,117 | +€15,437 | +329.9% |
| Equity | 10/15 | -€1,783 | €17,993 | +€19,776 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,359 | €12,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,734 | -€12,958 | +€19,776 | +60.4% |
| Amounts payable | 17/49 | €6,463 | €2,124 | -€4,339 | -67.1% |
| Amounts payable within one year | 42/48 | €6,463 | €2,124 | -€4,339 | -67.1% |
| Trade debts | 44 | €596 | €1,024 | +€427 | +71.6% |
| Suppliers | 440/4 | €596 | €1,024 | +€427 | +71.6% |
| Taxes, remuneration and social security | 45 | €3,000 | €1,100 | -€1,900 | -63.3% |
| Remuneration and social security | 454/9 | €3,000 | €1,100 | -€1,900 | -63.3% |
| Other amounts payable | 47/48 | €2,866 | - | -€2,866 | |
| Other operating charges | 640/8 | €5,944 | €704 | -€5,241 | -88.2% |
| Gross operating margin | 9900 | -€8,093 | €19,984 | +€28,078 | |
| Operating profit (loss) | 9901 | -€14,038 | €19,281 | +€33,319 | |
| Financial income | 75/76B | - | €550 | +€550 | |
| Recurring financial income | 75 | - | €550 | +€550 | |
| Financial charges | 65/66B | €213 | €54 | -€159 | -74.6% |
| Recurring financial charges | 65 | €213 | €54 | -€159 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,251 | €19,776 | +€34,028 | |
| Profit (loss) for the period | 9904 | -€14,251 | €19,776 | +€34,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,251 | €19,776 | +€34,028 |
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 4 October 2026 via checked.be.