IDEAL CONSTRUCTION: 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.
IDEAL CONSTRUCTION
Largest movements
- Receivables within one year -€29,975
down €29,975 (-45.1%), from €66,530 to €36,555
of which Other amounts receivable: -€41,903
- Cash +€16,370
up €16,370 (+766.4%), from €2,136 to €18,506
mainly Receivables within one year (+€29,975) and Net result for the year (+€20,269)
- Tangible fixed assets +€13,928
up €13,928 (+275.8%), from €5,050 to €18,978
of which Furniture and vehicles: +€15,088
- Stocks and contracts +€4,975
new in 2023: €4,975
of which Contracts in progress: +€2,550
- Profit (loss) carried forward +€20,269
up €20,269 (+47.5%), from €42,675 to €62,944
- Trade debts -€11,747
down €11,747 (-93.9%), from €12,511 to €764
- Current portion of long-term debt -€2,000
no longer reported in 2023 (was €2,000)
- Tax, wage and social debts -€1,559
no longer reported in 2023 (was €1,559)
- Purchases and services +€50,275
up €50,275 (+140.9%), from €35,680 to €85,955
- Turnover +€43,462
up €43,462 (+66.0%), from €65,892 to €109,354
- Gross operating margin -€6,813
down €6,813 (-22.6%), from €30,212 to €23,399
- Other operating charges +€1,171
new in 2023: €1,171
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,056 | €80,019 | +€4,963 | +6.6% |
| Formation expenses | 20 | €1,340 | €1,005 | -€335 | -25.0% |
| Fixed assets | 21/28 | €5,050 | €18,978 | +€13,928 | +275.8% |
| Tangible fixed assets | 22/27 | €5,050 | €18,978 | +€13,928 | +275.8% |
| Plant, machinery and equipment | 23 | €4,444 | €3,284 | -€1,160 | -26.1% |
| Furniture and vehicles | 24 | €606 | €15,694 | +€15,088 | +2489.8% |
| Current assets | 29/58 | €68,666 | €60,036 | -€8,630 | -12.6% |
| Stocks and contracts in progress | 3 | - | €4,975 | +€4,975 | |
| Stocks | 30/36 | - | €2,425 | +€2,425 | |
| Contracts in progress | 37 | - | €2,550 | +€2,550 | |
| Amounts receivable within one year | 40/41 | €66,530 | €36,555 | -€29,975 | -45.1% |
| Trade receivables | 40 | €11,787 | €23,715 | +€11,928 | +101.2% |
| Other amounts receivable | 41 | €54,743 | €12,840 | -€41,903 | -76.5% |
| Cash at bank and in hand | 54/58 | €2,136 | €18,506 | +€16,370 | +766.4% |
| Total equity and liabilities | 10/49 | €75,056 | €80,019 | +€4,963 | +6.6% |
| Equity | 10/15 | €58,986 | €79,255 | +€20,269 | +34.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,311 | €14,311 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €14,111 | €14,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,675 | €62,944 | +€20,269 | +47.5% |
| Amounts payable | 17/49 | €16,070 | €764 | -€15,306 | -95.2% |
| Amounts payable within one year | 42/48 | €16,070 | €764 | -€15,306 | -95.2% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €12,511 | €764 | -€11,747 | -93.9% |
| Suppliers | 440/4 | €12,511 | €764 | -€11,747 | -93.9% |
| Taxes, remuneration and social security | 45 | €1,559 | - | -€1,559 | |
| Taxes | 450/3 | €1,559 | - | -€1,559 | |
| Turnover | 70 | €65,892 | €109,354 | +€43,462 | +66.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,680 | €85,955 | +€50,275 | +140.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,892 | €1,697 | -€195 | -10.3% |
| Other operating charges | 640/8 | - | €1,171 | +€1,171 | |
| Gross operating margin | 9900 | €30,212 | €23,399 | -€6,813 | -22.6% |
| Operating profit (loss) | 9901 | €28,320 | €20,531 | -€7,789 | -27.5% |
| Financial charges | 65/66B | €143 | €262 | +€119 | +83.2% |
| Recurring financial charges | 65 | €143 | €262 | +€119 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €28,177 | €20,269 | -€7,908 | -28.1% |
| Profit (loss) for the period | 9904 | €28,177 | €20,269 | -€7,908 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,177 | €20,269 | -€7,908 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.