FELICIANO 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.
FELICIANO CONSTRUCT
Largest movements
- Receivables within one year +€12,786
up €12,786 (+79.9%), from €15,999 to €28,785
of which Trade receivables: +€9,323
- Cash +€4,700
up €4,700 (+469.0%), from €1,002 to €5,703
mainly Trade debts (+€10,118) and Net result for the year (+€5,769)
- Deferred charges and accrued income +€2,949
up €2,949 (+526.9%), from €560 to €3,508
- Trade debts +€10,118
up €10,118 (+246.4%), from €4,107 to €14,225
- Reserves +€5,700
up €5,700 (+203.6%), from €2,800 to €8,500
- Tax, wage and social debts +€4,159
up €4,159 (+45.8%), from €9,084 to €13,244
of which Taxes: +€6,898
- Accrued charges and deferred income +€386
up €386 (+6394.0%), from €6 to €392
- Gross operating margin +€9,937
up €9,937 (+162.7%), from €6,108 to €16,045
- Write-downs +€3,820
new in 2024: €3,820
- Financial charges +€2,889
up €2,889 (+773.2%), from €374 to €3,262
- Taxes +€906
up €906 (+38.0%), from €2,386 to €3,292
- Financial income +€380
new in 2024: €380
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 | €17,561 | €37,996 | +€20,435 | +116.4% |
| Current assets | 29/58 | €17,561 | €37,996 | +€20,435 | +116.4% |
| Amounts receivable within one year | 40/41 | €15,999 | €28,785 | +€12,786 | +79.9% |
| Trade receivables | 40 | €11,987 | €21,310 | +€9,323 | +77.8% |
| Other amounts receivable | 41 | €4,012 | €7,475 | +€3,463 | +86.3% |
| Cash at bank and in hand | 54/58 | €1,002 | €5,703 | +€4,700 | +469.0% |
| Deferred charges and accrued income | 490/1 | €560 | €3,508 | +€2,949 | +526.9% |
| Total equity and liabilities | 10/49 | €17,561 | €37,996 | +€20,435 | +116.4% |
| Equity | 10/15 | €4,364 | €10,132 | +€5,769 | +132.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €2,800 | €8,500 | +€5,700 | +203.6% |
| Distributable reserves | 133 | €2,800 | €8,500 | +€5,700 | +203.6% |
| Profit (loss) carried forward | 14 | €64 | €132 | +€69 | +108.5% |
| Amounts payable | 17/49 | €13,197 | €27,863 | +€14,666 | +111.1% |
| Amounts payable within one year | 42/48 | €13,191 | €27,472 | +€14,281 | +108.3% |
| Financial debts | 43 | - | €3 | +€3 | |
| Credit institutions | 430/8 | - | €3 | +€3 | |
| Trade debts | 44 | €4,107 | €14,225 | +€10,118 | +246.4% |
| Suppliers | 440/4 | €4,107 | €14,225 | +€10,118 | +246.4% |
| Taxes, remuneration and social security | 45 | €9,084 | €13,244 | +€4,159 | +45.8% |
| Taxes | 450/3 | €4,005 | €10,903 | +€6,898 | +172.2% |
| Remuneration and social security | 454/9 | €5,079 | €2,341 | -€2,739 | -53.9% |
| Accrued charges and deferred income | 492/3 | €6 | €392 | +€386 | +6394.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,820 | +€3,820 | |
| Other operating charges | 640/8 | €484 | €281 | -€203 | -41.9% |
| Gross operating margin | 9900 | €6,108 | €16,045 | +€9,937 | +162.7% |
| Operating profit (loss) | 9901 | €5,624 | €11,944 | +€6,320 | +112.4% |
| Financial income | 75/76B | - | €380 | +€380 | |
| Recurring financial income | 75 | - | €380 | +€380 | |
| Financial charges | 65/66B | €374 | €3,262 | +€2,889 | +773.2% |
| Recurring financial charges | 65 | €374 | €3,262 | +€2,889 | +773.2% |
| Profit (loss) for the period before taxes | 9903 | €5,250 | €9,061 | +€3,811 | +72.6% |
| Income taxes | 67/77 | €2,386 | €3,292 | +€906 | +38.0% |
| Profit (loss) for the period | 9904 | €2,864 | €5,769 | +€2,905 | +101.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,864 | €5,769 | +€2,905 | +101.5% |
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 5 October 2026 via checked.be.