INFRABAT 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.
INFRABAT Construction
Largest movements
- Cash -€75,240
down €75,240 (-68.4%), from €109,960 to €34,720
mainly Trade debts (-€48,577) and Net result for the year (-€19,966)
- Tangible fixed assets -€8,609
down €8,609 (-23.7%), from €36,293 to €27,684
of which Leasing and similar rights: -€7,316
- Receivables within one year +€4,975
up €4,975 (+20.5%), from €24,250 to €29,225
of which Trade receivables: +€6,675
- Trade debts -€48,577
down €48,577 (-50.2%), from €96,757 to €48,181
- Profit (loss) carried forward -€19,966
new in 2024: -€19,966
- Debts after one year -€6,925
down €6,925 (-27.0%), from €25,602 to €18,677
- Tax, wage and social debts -€5,514
down €5,514 (-88.8%), from €6,210 to €696
of which Taxes: -€5,161
- Other debts +€1,920
new in 2024: €1,920
- Purchases and services -€250,682
down €250,682 (-46.1%), from €543,754 to €293,072
- Gross operating margin -€30,421
down €30,421 (-37.6%), from €80,849 to €50,428
- Staff costs +€20,725
up €20,725 (+52.9%), from €39,204 to €59,929
- Taxes -€9,084
down €9,084 (-100.0%), from €9,084 to €0
- Depreciation +€3,150
up €3,150 (+57.7%), from €5,459 to €8,609
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,797 | €91,992 | -€78,804 | -46.1% |
| Fixed assets | 21/28 | €36,293 | €27,684 | -€8,609 | -23.7% |
| Tangible fixed assets | 22/27 | €36,293 | €27,684 | -€8,609 | -23.7% |
| Plant, machinery and equipment | 23 | €4,345 | €3,052 | -€1,294 | -29.8% |
| Leasing and similar rights | 25 | €31,948 | €24,632 | -€7,316 | -22.9% |
| Current assets | 29/58 | €134,503 | €64,308 | -€70,195 | -52.2% |
| Amounts receivable within one year | 40/41 | €24,250 | €29,225 | +€4,975 | +20.5% |
| Trade receivables | 40 | - | €6,675 | +€6,675 | |
| Other amounts receivable | 41 | €24,250 | €22,551 | -€1,699 | -7.0% |
| Cash at bank and in hand | 54/58 | €109,960 | €34,720 | -€75,240 | -68.4% |
| Deferred charges and accrued income | 490/1 | €293 | €363 | +€70 | +23.9% |
| Total equity and liabilities | 10/49 | €170,797 | €91,992 | -€78,804 | -46.1% |
| Equity | 10/15 | €35,559 | €15,593 | -€19,966 | -56.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,559 | €25,559 | = | 0.0% |
| Distributable reserves | 133 | €25,559 | €25,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,966 | -€19,966 | |
| Amounts payable | 17/49 | €135,238 | €76,399 | -€58,838 | -43.5% |
| Amounts payable after more than one year | 17 | €25,602 | €18,677 | -€6,925 | -27.0% |
| Financial debts | 170/4 | €25,602 | €18,677 | -€6,925 | -27.0% |
| Amounts payable within one year | 42/48 | €109,635 | €57,722 | -€51,913 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €6,668 | €6,925 | +€257 | +3.9% |
| Trade debts | 44 | €96,757 | €48,181 | -€48,577 | -50.2% |
| Suppliers | 440/4 | €96,757 | €48,181 | -€48,577 | -50.2% |
| Taxes, remuneration and social security | 45 | €6,210 | €696 | -€5,514 | -88.8% |
| Taxes | 450/3 | €5,194 | €33 | -€5,161 | -99.4% |
| Remuneration and social security | 454/9 | €1,016 | €663 | -€353 | -34.7% |
| Other amounts payable | 47/48 | - | €1,920 | +€1,920 | |
| Goods, raw materials, services and sundry goods | 60/61 | €543,754 | €293,072 | -€250,682 | -46.1% |
| Remuneration, social security and pensions | 62 | €39,204 | €59,929 | +€20,725 | +52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | €8,609 | +€3,150 | +57.7% |
| Other operating charges | 640/8 | €533 | €697 | +€164 | +30.7% |
| Non-recurring operating charges | 66A | €0 | €0 | = | 0.0% |
| Gross operating margin | 9900 | €80,849 | €50,428 | -€30,421 | -37.6% |
| Operating profit (loss) | 9901 | €35,652 | -€18,807 | -€54,459 | |
| Financial charges | 65/66B | €1,010 | €1,159 | +€149 | +14.8% |
| Recurring financial charges | 65 | €1,010 | €1,159 | +€149 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €34,642 | -€19,966 | -€54,608 | |
| Income taxes | 67/77 | €9,084 | €0 | -€9,084 | -100.0% |
| Profit (loss) for the period | 9904 | €25,559 | -€19,966 | -€45,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,559 | -€19,966 | -€45,525 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.