IULIAN CONSTRUCT: 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.
IULIAN CONSTRUCT
Largest movements
- Receivables within one year +€130,810
up €130,810 (+69.1%), from €189,343 to €320,154
of which Other amounts receivable: +€67,590
- Cash +€6,103
up €6,103 (+24.3%), from €25,074 to €31,177
mainly Net result for the year (+€88,584) and Tax, wage and social debts (+€39,199)
- Profit (loss) carried forward +€88,584
up €88,584 (+63.4%), from €139,772 to €228,356
- Tax, wage and social debts +€39,199
up €39,199 (+109%), from €35,961 to €75,160
- Trade debts +€9,466
up €9,466 (+1,397%), from €678 to €10,143
- Turnover +€178,008
up €178,008 (+60.1%), from €296,308 to €474,315
- Gross operating margin +€90,096
up €90,096 (+196%), from €46,023 to €136,120
- Purchases and services +€87,814
up €87,814 (+33.9%), from €258,693 to €346,506
- Taxes +€23,657
up €23,657 (+152%), from €15,542 to €39,199
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 | €217,419 | €353,581 | +€136,162 | +62.6% |
| Fixed assets | 21/28 | €3,002 | €2,111 | -€890 | -29.7% |
| Tangible fixed assets | 22/27 | €3,002 | €2,111 | -€890 | -29.7% |
| Plant, machinery and equipment | 23 | €920 | €386 | -€534 | -58.0% |
| Furniture and vehicles | 24 | €2,082 | €1,726 | -€356 | -17.1% |
| Current assets | 29/58 | €214,417 | €351,469 | +€137,052 | +63.9% |
| Amounts receivable within one year | 40/41 | €189,343 | €320,154 | +€130,810 | +69.1% |
| Trade receivables | 40 | €175,261 | €238,481 | +€63,221 | +36.1% |
| Other amounts receivable | 41 | €14,083 | €81,672 | +€67,590 | +480% |
| Cash at bank and in hand | 54/58 | €25,074 | €31,177 | +€6,103 | +24.3% |
| Deferred charges and accrued income | 490/1 | - | €139 | +€139 | |
| Total equity and liabilities | 10/49 | €217,419 | €353,581 | +€136,162 | +62.6% |
| Equity | 10/15 | €139,777 | €228,361 | +€88,584 | +63.4% |
| Contributions | 10/11 | €5 | €5 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,772 | €228,356 | +€88,584 | +63.4% |
| Provisions and deferred taxes | 16 | €39,862 | €39,862 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €39,862 | €39,862 | = | 0.0% |
| Environmental obligations | 163 | €39,862 | €39,862 | = | 0.0% |
| Amounts payable | 17/49 | €37,780 | €85,358 | +€47,578 | +126% |
| Amounts payable within one year | 42/48 | €37,780 | €85,358 | +€47,578 | +126% |
| Financial debts | 43 | €55 | €55 | = | 0.0% |
| Credit institutions | 430/8 | €55 | €55 | = | 0.0% |
| Trade debts | 44 | €678 | €10,143 | +€9,466 | +1,397% |
| Suppliers | 440/4 | €678 | €10,143 | +€9,466 | +1,397% |
| Taxes, remuneration and social security | 45 | €35,961 | €75,160 | +€39,199 | +109% |
| Taxes | 450/3 | €35,961 | €75,160 | +€39,199 | +109% |
| Other amounts payable | 47/48 | €1,086 | - | -€1,086 | |
| Turnover | 70 | €296,308 | €474,315 | +€178,008 | +60.1% |
| Non-recurring operating income | 76A | €8,408 | €8,310 | -€98 | -1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €258,693 | €346,506 | +€87,814 | +33.9% |
| Remuneration, social security and pensions | 62 | €234 | €275 | +€41 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,278 | €2,206 | -€72 | -3.2% |
| Other operating charges | 640/8 | €4,770 | €5,194 | +€424 | +8.9% |
| Gross operating margin | 9900 | €46,023 | €136,120 | +€90,096 | +196% |
| Operating profit (loss) | 9901 | €38,742 | €128,444 | +€89,703 | +232% |
| Financial charges | 65/66B | €280 | €662 | +€383 | +137% |
| Recurring financial charges | 65 | €280 | €662 | +€383 | +137% |
| Profit (loss) for the period before taxes | 9903 | €38,462 | €127,782 | +€89,320 | +232% |
| Income taxes | 67/77 | €15,542 | €39,199 | +€23,657 | +152% |
| Profit (loss) for the period | 9904 | €22,920 | €88,584 | +€65,663 | +286% |
| Profit (loss) for the period to be appropriated | 9905 | €22,920 | €88,584 | +€65,663 | +286% |
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 14 October 2026 via checked.be.