GENERAL CONSTRUCTING: 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.
GENERAL CONSTRUCTING
Largest movements
- Receivables within one year +€23,281
up €23,281 (+61.7%), from €37,761 to €61,042
- Cash -€22,962
down €22,962 (-100.0%), from €22,962 to €0
mainly Receivables within one year (-€23,281) and Investment in fixed assets (net) (-€8,312)
- Trade debts +€1,587
up €1,587 (+34.6%), from €4,591 to €6,178
- Profit (loss) carried forward -€1,285
down €1,285 (-0.5%), from -€249,077 to -€250,362
- Gross operating margin -€43,396
down €43,396 (-83.3%), from €52,069 to €8,672
- Other operating charges -€39,857
down €39,857 (-96.9%), from €41,132 to €1,275
- Financial charges -€34,978
down €34,978 (-99.0%), from €35,331 to €353
of which Financial charges: -€34,488
- Depreciation +€6,939
up €6,939 (+499.4%), from €1,390 to €8,329
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,284 | €76,585 | +€302 | +0.4% |
| Fixed assets | 21/28 | €15,286 | €15,268 | -€18 | -0.1% |
| Tangible fixed assets | 22/27 | €15,286 | €15,268 | -€18 | -0.1% |
| Furniture and vehicles | 24 | €15,286 | €15,268 | -€18 | -0.1% |
| Current assets | 29/58 | €60,998 | €61,317 | +€319 | +0.5% |
| Amounts receivable within one year | 40/41 | €37,761 | €61,042 | +€23,281 | +61.7% |
| Other amounts receivable | 41 | €37,761 | €61,042 | +€23,281 | +61.7% |
| Cash at bank and in hand | 54/58 | €22,962 | €0 | -€22,962 | -100.0% |
| Deferred charges and accrued income | 490/1 | €274 | €274 | = | 0.0% |
| Total equity and liabilities | 10/49 | €76,284 | €76,585 | +€302 | +0.4% |
| Equity | 10/15 | €71,692 | €70,407 | -€1,285 | -1.8% |
| Contributions | 10/11 | €269,410 | €269,410 | = | 0.0% |
| Capital | 10 | €269,410 | €269,410 | = | 0.0% |
| Issued capital | 100 | €269,410 | €269,410 | = | 0.0% |
| Reserves | 13 | €51,359 | €51,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €39,359 | €39,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,077 | -€250,362 | -€1,285 | -0.5% |
| Amounts payable | 17/49 | €4,591 | €6,178 | +€1,587 | +34.6% |
| Amounts payable within one year | 42/48 | €4,591 | €6,178 | +€1,587 | +34.6% |
| Trade debts | 44 | €4,591 | €6,178 | +€1,587 | +34.6% |
| Suppliers | 440/4 | €4,591 | €6,178 | +€1,587 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €8,329 | +€6,939 | +499.4% |
| Other operating charges | 640/8 | €41,132 | €1,275 | -€39,857 | -96.9% |
| Gross operating margin | 9900 | €52,069 | €8,672 | -€43,396 | -83.3% |
| Operating profit (loss) | 9901 | €9,547 | -€932 | -€10,479 | |
| Financial charges | 65/66B | €35,331 | €353 | -€34,978 | -99.0% |
| Recurring financial charges | 65 | €34,841 | €353 | -€34,488 | -99.0% |
| Non-recurring financial charges | 66B | €490 | - | -€490 | |
| Profit (loss) for the period before taxes | 9903 | -€25,784 | -€1,285 | +€24,499 | +95.0% |
| Profit (loss) for the period | 9904 | -€25,784 | -€1,285 | +€24,499 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,784 | -€1,285 | +€24,499 | +95.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.