GEFIBOUW: 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.
What changed
GEFIBOUW
NACE 41.001, General construction of residential buildings
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€15,911
2023 · €614+€15,297
Equity
€126,783
2023 · €111,705+€15,078
Cash
€6,027
2023 · €5,189+€838
Balance sheet total
€256,932
2023 · €255,209+€1,723
Largest movements
Assets
- Receivables within one year +€8,851
up €8,851 (+33.6%), from €26,311 to €35,162
of which Trade receivables: +€8,962
- Tangible fixed assets -€5,422
down €5,422 (-2.5%), from €220,785 to €215,363
of which Land and buildings: -€5,990
Equity and liabilities
- Other debts -€13,225
down €13,225 (-37.5%), from €35,247 to €22,022
- Short-term financial debts -€11,949
down €11,949 (-50.3%), from €23,736 to €11,787
- Debts after one year -€11,396
down €11,396 (-23.1%), from €49,267 to €37,871
- Current portion of long-term debt +€11,396
new in 2024: €11,396
- Profit (loss) carried forward +€10,493
up €10,493, from -€10,493 to €0
Income statement
- Gross operating margin +€15,357
up €15,357 (+108%), from €14,275 to €29,632
- Depreciation -€3,849
down €3,849 (-38.4%), from €10,020 to €6,171
- Financial charges +€2,053
up €2,053 (+62.5%), from €3,285 to €5,338
- Other operating charges +€863
up €863 (+93.0%), from €927 to €1,790
- Financial income -€535
down €535 (-93.6%), from €571 to €37
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.
Result 2023
€614
Gross operating margin
+€15,357
Depreciation
+€3,849
Other operating charges
-€863
Financial income
-€535
Financial charges
-€2,053
Taxes
-€459
Result 2024
€15,911
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€14,369
Investment
-€749
Financing
-€12,782
Cash 2023
€5,189
From operations (derived)
+€14,369
Net result for the year
+€15,911
Depreciation
+€6,171
Stocks and contracts
+€1,500
Receivables within one year
-€8,851
Deferred charges and accrued income
+€1,044
Trade debts
+€4,297
Tax, wage and social debts
+€459
Advances received
+€6,664
Other debts
-€13,225
Accrued charges and deferred income
+€400
Investment (derived)
-€749
Investment in fixed assets (net)
-€749
Financing
-€12,782
Debts after one year
-€11,396
Current portion of long-term debt
+€11,396
Short-term financial debts
-€11,949
Contributions, distributions and other
-€833
Cash 2024
€6,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,209 | €256,932 | +€1,723 | +0.7% |
| Fixed assets | 21/28 | €220,785 | €215,363 | -€5,422 | -2.5% |
| Tangible fixed assets | 22/27 | €220,785 | €215,363 | -€5,422 | -2.5% |
| Land and buildings | 22 | €220,510 | €214,520 | -€5,990 | -2.7% |
| Plant, machinery and equipment | 23 | - | €646 | +€646 | |
| Furniture and vehicles | 24 | €275 | €197 | -€78 | -28.2% |
| Current assets | 29/58 | €34,424 | €41,569 | +€7,145 | +20.8% |
| Stocks and contracts in progress | 3 | €1,500 | €0 | -€1,500 | -100% |
| Stocks | 30/36 | €1,500 | €0 | -€1,500 | -100% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €26,311 | €35,162 | +€8,851 | +33.6% |
| Trade receivables | 40 | €25,677 | €34,639 | +€8,962 | +34.9% |
| Other amounts receivable | 41 | €633 | €523 | -€110 | -17.4% |
| Cash at bank and in hand | 54/58 | €5,189 | €6,027 | +€838 | +16.1% |
| Deferred charges and accrued income | 490/1 | €1,425 | €380 | -€1,044 | -73.3% |
| Total equity and liabilities | 10/49 | €255,209 | €256,932 | +€1,723 | +0.7% |
| Equity | 10/15 | €111,705 | €126,783 | +€15,078 | +13.5% |
| Contributions | 10/11 | €20,750 | €20,750 | = | 0.0% |
| Capital | 10 | €20,750 | €20,750 | = | 0.0% |
| Issued capital | 100 | €20,750 | €20,750 | = | 0.0% |
| Revaluation surpluses | 12 | €5,531 | €5,531 | = | 0.0% |
| Reserves | 13 | €95,917 | €100,502 | +€4,585 | +4.8% |
| Non-distributable reserves | 130/1 | €2,075 | €2,075 | = | 0.0% |
| Legal reserve | 130 | €2,075 | €2,075 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,750 | €34,750 | = | 0.0% |
| Distributable reserves | 133 | €59,092 | €63,677 | +€4,585 | +7.8% |
| Profit (loss) carried forward | 14 | -€10,493 | €0 | +€10,493 | |
| Amounts payable | 17/49 | €143,504 | €130,149 | -€13,355 | -9.3% |
| Amounts payable after more than one year | 17 | €49,267 | €37,871 | -€11,396 | -23.1% |
| Financial debts | 170/4 | €49,267 | €37,871 | -€11,396 | -23.1% |
| Amounts payable within one year | 42/48 | €92,722 | €90,364 | -€2,359 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | - | €11,396 | +€11,396 | |
| Financial debts | 43 | €23,736 | €11,787 | -€11,949 | -50.3% |
| Credit institutions | 430/8 | €23,736 | €11,787 | -€11,949 | -50.3% |
| Trade debts | 44 | €22,461 | €26,757 | +€4,297 | +19.1% |
| Suppliers | 440/4 | €22,461 | €26,757 | +€4,297 | +19.1% |
| Advances received on contracts in progress | 46 | €10,421 | €17,085 | +€6,664 | +63.9% |
| Taxes, remuneration and social security | 45 | €858 | €1,316 | +€459 | +53.5% |
| Taxes | 450/3 | €858 | €1,316 | +€459 | +53.5% |
| Other amounts payable | 47/48 | €35,247 | €22,022 | -€13,225 | -37.5% |
| Accrued charges and deferred income | 492/3 | €1,515 | €1,915 | +€400 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,020 | €6,171 | -€3,849 | -38.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €927 | €1,790 | +€863 | +93.0% |
| Gross operating margin | 9900 | €14,275 | €29,632 | +€15,357 | +108% |
| Operating profit (loss) | 9901 | €3,328 | €21,671 | +€18,343 | +551% |
| Financial income | 75/76B | €571 | €37 | -€535 | -93.6% |
| Recurring financial income | 75 | €571 | €37 | -€535 | -93.6% |
| Financial charges | 65/66B | €3,285 | €5,338 | +€2,053 | +62.5% |
| Recurring financial charges | 65 | €3,285 | €5,338 | +€2,053 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €614 | €16,370 | +€15,755 | +2,564% |
| Income taxes | 67/77 | - | €459 | +€459 | |
| Profit (loss) for the period | 9904 | €614 | €15,911 | +€15,297 | +2,490% |
| Profit (loss) for the period to be appropriated | 9905 | €614 | €15,911 | +€15,297 | +2,490% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.