Force 3 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.
Force 3 Construct
Largest movements
- Cash -€30,892
down €30,892 (-95.4%), from €32,396 to €1,504
- Receivables within one year +€18,893
up €18,893 (+256.7%), from €7,361 to €26,254
of which Other amounts receivable: +€11,455
- Tangible fixed assets -€2,680
down €2,680 (-45.7%), from €5,868 to €3,188
of which Furniture and vehicles: -€5,868
- Deferred charges and accrued income +€1,159
new in 2024: €1,159
- Trade debts -€15,175
down €15,175 (-66.2%), from €22,912 to €7,737
- Profit (loss) carried forward +€8,383
up €8,383 (+76.3%), from €10,986 to €19,369
- Current portion of long-term debt -€3,834
no longer reported in 2024 (was €3,834)
- Debts after one year -€2,304
no longer reported in 2024 (was €2,304)
- Tax, wage and social debts -€590
down €590 (-18.2%), from €3,248 to €2,658
- Depreciation -€2,950
down €2,950 (-78.1%), from €3,777 to €826
- Financial charges +€2,034
up €2,034 (+234.5%), from €867 to €2,902
- Gross operating margin -€1,425
down €1,425 (-9.4%), from €15,149 to €13,724
- Financial income +€623
up €623 (+7940.8%), from €8 to €631
- Taxes -€409
down €409 (-15.7%), from €2,607 to €2,199
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,485 | €35,965 | -€13,520 | -27.3% |
| Fixed assets | 21/28 | €6,168 | €3,488 | -€2,680 | -43.4% |
| Tangible fixed assets | 22/27 | €5,868 | €3,188 | -€2,680 | -45.7% |
| Furniture and vehicles | 24 | €5,868 | - | -€5,868 | |
| Leasing and similar rights | 25 | - | €3,188 | +€3,188 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €43,317 | €32,477 | -€10,840 | -25.0% |
| Stocks and contracts in progress | 3 | €3,561 | €3,561 | = | 0.0% |
| Stocks | 30/36 | €3,561 | €3,561 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,361 | €26,254 | +€18,893 | +256.7% |
| Trade receivables | 40 | €4,943 | €12,382 | +€7,438 | +150.5% |
| Other amounts receivable | 41 | €2,417 | €13,872 | +€11,455 | +473.9% |
| Cash at bank and in hand | 54/58 | €32,396 | €1,504 | -€30,892 | -95.4% |
| Deferred charges and accrued income | 490/1 | - | €1,159 | +€1,159 | |
| Total equity and liabilities | 10/49 | €49,485 | €35,965 | -€13,520 | -27.3% |
| Equity | 10/15 | €17,186 | €25,569 | +€8,383 | +48.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,986 | €19,369 | +€8,383 | +76.3% |
| Amounts payable | 17/49 | €32,299 | €10,396 | -€21,903 | -67.8% |
| Amounts payable after more than one year | 17 | €2,304 | - | -€2,304 | |
| Financial debts | 170/4 | €2,304 | - | -€2,304 | |
| Amounts payable within one year | 42/48 | €29,995 | €10,396 | -€19,599 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €3,834 | - | -€3,834 | |
| Trade debts | 44 | €22,912 | €7,737 | -€15,175 | -66.2% |
| Suppliers | 440/4 | €22,912 | €7,737 | -€15,175 | -66.2% |
| Taxes, remuneration and social security | 45 | €3,248 | €2,658 | -€590 | -18.2% |
| Taxes | 450/3 | €3,248 | €2,658 | -€590 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,777 | €826 | -€2,950 | -78.1% |
| Other operating charges | 640/8 | €475 | €676 | +€201 | +42.2% |
| Non-recurring operating charges | 66A | €200 | €767 | +€567 | +283.3% |
| Gross operating margin | 9900 | €15,149 | €13,724 | -€1,425 | -9.4% |
| Operating profit (loss) | 9901 | €10,698 | €11,456 | +€758 | +7.1% |
| Financial income | 75/76B | €8 | €631 | +€623 | +7940.8% |
| Recurring financial income | 75 | €8 | €631 | +€623 | +7940.8% |
| Financial charges | 65/66B | €867 | €2,902 | +€2,034 | +234.5% |
| Recurring financial charges | 65 | €867 | €2,902 | +€2,034 | +234.5% |
| Profit (loss) for the period before taxes | 9903 | €9,838 | €9,185 | -€653 | -6.6% |
| Income taxes | 67/77 | €2,607 | €2,199 | -€409 | -15.7% |
| Profit (loss) for the period | 9904 | €7,231 | €6,987 | -€244 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,231 | €6,987 | -€244 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 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.