FCONSTRUCT BELGIUM: 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.
FCONSTRUCT BELGIUM
Largest movements
- Receivables within one year +€15,818
up €15,818 (+80.6%), from €19,620 to €35,439
of which Trade receivables: +€18,141
- Stocks and contracts +€12,580
new in 2024: €12,580
- Cash +€2,570
new in 2024: €2,570
mainly Trade debts (+€15,970) and Short-term financial debts (+€10,006)
- Financial fixed assets +€1,100
new in 2024: €1,100
- Tangible fixed assets -€850
down €850 (-33.3%), from €2,550 to €1,700
- Trade debts +€15,970
up €15,970 (+94.1%), from €16,978 to €32,948
- Short-term financial debts +€10,006
up €10,006 (+7132.5%), from €140 to €10,146
- Other debts +€3,738
new in 2024: €3,738
- Profit (loss) carried forward +€1,227
up €1,227, from -€1,128 to €99
- Purchases and services +€31,102
up €31,102 (+73.2%), from €42,481 to €73,583
- Gross operating margin +€2,814
up €2,814 (+416.8%), from €675 to €3,489
- Taxes +€409
new in 2024: €409
- Other operating charges +€227
up €227 (+42.9%), from €528 to €755
- Financial charges +€116
up €116 (+87.2%), from €133 to €249
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 | €22,170 | €53,388 | +€31,218 | +140.8% |
| Fixed assets | 21/28 | €2,550 | €2,800 | +€250 | +9.8% |
| Tangible fixed assets | 22/27 | €2,550 | €1,700 | -€850 | -33.3% |
| Furniture and vehicles | 24 | €2,550 | €1,700 | -€850 | -33.3% |
| Financial fixed assets | 28 | - | €1,100 | +€1,100 | |
| Current assets | 29/58 | €19,620 | €50,588 | +€30,968 | +157.8% |
| Stocks and contracts in progress | 3 | - | €12,580 | +€12,580 | |
| Stocks | 30/36 | - | €12,580 | +€12,580 | |
| Amounts receivable within one year | 40/41 | €19,620 | €35,439 | +€15,818 | +80.6% |
| Trade receivables | 40 | €11,602 | €29,743 | +€18,141 | +156.4% |
| Other amounts receivable | 41 | €8,018 | €5,696 | -€2,323 | -29.0% |
| Cash at bank and in hand | 54/58 | - | €2,570 | +€2,570 | |
| Total equity and liabilities | 10/49 | €22,170 | €53,388 | +€31,218 | +140.8% |
| Equity | 10/15 | €4,872 | €6,099 | +€1,227 | +25.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | €6,000 | = | 0.0% |
| Issued capital | 100 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,128 | €99 | +€1,227 | |
| Amounts payable | 17/49 | €17,298 | €47,289 | +€29,991 | +173.4% |
| Amounts payable within one year | 42/48 | €17,298 | €47,289 | +€29,991 | +173.4% |
| Financial debts | 43 | €140 | €10,146 | +€10,006 | +7132.5% |
| Credit institutions | 430/8 | €140 | €10,146 | +€10,006 | +7132.5% |
| Trade debts | 44 | €16,978 | €32,948 | +€15,970 | +94.1% |
| Suppliers | 440/4 | €16,978 | €32,948 | +€15,970 | +94.1% |
| Taxes, remuneration and social security | 45 | €180 | €457 | +€277 | +153.8% |
| Taxes | 450/3 | €180 | €457 | +€277 | +153.8% |
| Other amounts payable | 47/48 | - | €3,738 | +€3,738 | |
| Goods, raw materials, services and sundry goods | 60/61 | €42,481 | €73,583 | +€31,102 | +73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €850 | €850 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €755 | +€227 | +42.9% |
| Gross operating margin | 9900 | €675 | €3,489 | +€2,814 | +416.8% |
| Operating profit (loss) | 9901 | -€703 | €1,885 | +€2,588 | |
| Financial charges | 65/66B | €133 | €249 | +€116 | +87.2% |
| Recurring financial charges | 65 | €133 | €249 | +€116 | +87.2% |
| Profit (loss) for the period before taxes | 9903 | -€836 | €1,636 | +€2,472 | |
| Income taxes | 67/77 | - | €409 | +€409 | |
| Profit (loss) for the period | 9904 | -€836 | €1,227 | +€2,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€836 | €1,227 | +€2,063 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.