EXCLUSIVE HOME CONSTRUCT: 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.
EXCLUSIVE HOME CONSTRUCT
Largest movements
- Cash -€189,785
down €189,785 (-49.4%), from €383,883 to €194,098
mainly Tax, wage and social debts (-€108,631) and Receivables within one year (-€88,425)
- Receivables within one year +€88,425
up €88,425 (+56.5%), from €156,440 to €244,864
of which Trade receivables: +€59,425
- Intangible fixed assets -€24,737
down €24,737 (-93.1%), from €26,559 to €1,822
- Tangible fixed assets +€8,799
up €8,799 (+15.3%), from €57,390 to €66,189
of which Furniture and vehicles: +€8,936
- Tax, wage and social debts -€108,631
down €108,631 (-62.2%), from €174,535 to €65,904
- Other debts -€66,945
down €66,945 (-61.8%), from €108,255 to €41,311
- Trade debts +€32,961
up €32,961 (+52.2%), from €63,113 to €96,074
- Debts after one year +€26,431
up €26,431 (+76.9%), from €34,356 to €60,788
- Gross operating margin -€166,007
down €166,007 (-76.8%), from €216,047 to €50,039
- Taxes -€41,592
down €41,592 (-95.5%), from €43,554 to €1,962
- Other operating charges +€24,997
up €24,997 (+2,150%), from €1,163 to €26,159
- Depreciation -€15,612
down €15,612 (-43.7%), from €35,716 to €20,104
- Staff costs -€11,748
down €11,748 (-92.8%), from €12,657 to €909
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 | €644,793 | €527,495 | -€117,298 | -18.2% |
| Fixed assets | 21/28 | €104,470 | €88,533 | -€15,937 | -15.3% |
| Intangible fixed assets | 21 | €26,559 | €1,822 | -€24,737 | -93.1% |
| Tangible fixed assets | 22/27 | €57,390 | €66,189 | +€8,799 | +15.3% |
| Plant, machinery and equipment | 23 | €275 | €137 | -€137 | -50.0% |
| Furniture and vehicles | 24 | €57,115 | €66,051 | +€8,936 | +15.6% |
| Financial fixed assets | 28 | €20,522 | €20,522 | = | 0.0% |
| Current assets | 29/58 | €540,322 | €438,962 | -€101,360 | -18.8% |
| Amounts receivable within one year | 40/41 | €156,440 | €244,864 | +€88,425 | +56.5% |
| Trade receivables | 40 | €70,617 | €130,041 | +€59,425 | +84.2% |
| Other amounts receivable | 41 | €85,823 | €114,823 | +€29,000 | +33.8% |
| Cash at bank and in hand | 54/58 | €383,883 | €194,098 | -€189,785 | -49.4% |
| Total equity and liabilities | 10/49 | €644,793 | €527,495 | -€117,298 | -18.2% |
| Equity | 10/15 | €238,404 | €236,850 | -€1,553 | -0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,654 | €234,100 | -€1,553 | -0.7% |
| Amounts payable | 17/49 | €406,389 | €290,645 | -€115,744 | -28.5% |
| Amounts payable after more than one year | 17 | €34,356 | €60,788 | +€26,431 | +76.9% |
| Financial debts | 170/4 | €34,356 | €60,788 | +€26,431 | +76.9% |
| Amounts payable within one year | 42/48 | €372,033 | €229,857 | -€142,176 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €26,129 | €26,569 | +€439 | +1.7% |
| Trade debts | 44 | €63,113 | €96,074 | +€32,961 | +52.2% |
| Suppliers | 440/4 | €63,113 | €96,074 | +€32,961 | +52.2% |
| Taxes, remuneration and social security | 45 | €174,535 | €65,904 | -€108,631 | -62.2% |
| Taxes | 450/3 | €174,535 | €65,904 | -€108,631 | -62.2% |
| Other amounts payable | 47/48 | €108,255 | €41,311 | -€66,945 | -61.8% |
| Remuneration, social security and pensions | 62 | €12,657 | €909 | -€11,748 | -92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,716 | €20,104 | -€15,612 | -43.7% |
| Other operating charges | 640/8 | €1,163 | €26,159 | +€24,997 | +2,150% |
| Gross operating margin | 9900 | €216,047 | €50,039 | -€166,007 | -76.8% |
| Operating profit (loss) | 9901 | €166,510 | €2,866 | -€163,644 | -98.3% |
| Financial charges | 65/66B | €1,970 | €2,458 | +€488 | +24.8% |
| Recurring financial charges | 65 | €1,970 | €2,458 | +€488 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €164,541 | €409 | -€164,132 | -99.8% |
| Income taxes | 67/77 | €43,554 | €1,962 | -€41,592 | -95.5% |
| Profit (loss) for the period | 9904 | €120,987 | -€1,553 | -€122,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €120,987 | -€1,553 | -€122,540 |
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 13 October 2026 via checked.be.