KONGSBERG CONSTRUCT: 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.
KONGSBERG CONSTRUCT
Largest movements
- Cash -€55,254
down €55,254 (-64.7%), from €85,424 to €30,170
mainly Receivables after one year (-€39,688) and Tax, wage and social debts (-€33,756)
- Receivables after one year +€39,688
new in 2024: €39,688
- Receivables within one year +€30,282
up €30,282 (+34.4%), from €87,948 to €118,230
of which Trade receivables: +€17,876
- Deferred charges and accrued income -€14,433
down €14,433 (-44.3%), from €32,610 to €18,177
- Profit (loss) carried forward +€35,748
up €35,748 (+23.1%), from €154,733 to €190,481
- Tax, wage and social debts -€33,756
down €33,756 (-70.7%), from €47,724 to €13,968
- Gross operating margin +€11,714
up €11,714 (+49.2%), from €23,796 to €35,511
- Financial income +€2,335
new in 2024: €2,335
- Depreciation -€2,235
down €2,235 (-86.6%), from €2,581 to €346
- Other operating charges +€365
up €365 (+30.3%), from €1,206 to €1,571
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.
Cash bridge derived
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 | €206,457 | €208,449 | +€1,992 | +1.0% |
| Fixed assets | 21/28 | €475 | €2,184 | +€1,709 | +360.0% |
| Tangible fixed assets | 22/27 | €475 | €2,184 | +€1,709 | +360.0% |
| Furniture and vehicles | 24 | €475 | €255 | -€220 | -46.3% |
| Leasing and similar rights | 25 | - | €1,929 | +€1,929 | |
| Current assets | 29/58 | €205,982 | €206,265 | +€283 | +0.1% |
| Amounts receivable after more than one year | 29 | - | €39,688 | +€39,688 | |
| Other amounts receivable | 291 | - | €39,688 | +€39,688 | |
| Amounts receivable within one year | 40/41 | €87,948 | €118,230 | +€30,282 | +34.4% |
| Trade receivables | 40 | €22,499 | €40,375 | +€17,876 | +79.5% |
| Other amounts receivable | 41 | €65,450 | €77,855 | +€12,406 | +19.0% |
| Cash at bank and in hand | 54/58 | €85,424 | €30,170 | -€55,254 | -64.7% |
| Deferred charges and accrued income | 490/1 | €32,610 | €18,177 | -€14,433 | -44.3% |
| Total equity and liabilities | 10/49 | €206,457 | €208,449 | +€1,992 | +1.0% |
| Equity | 10/15 | €158,733 | €194,481 | +€35,748 | +22.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,733 | €190,481 | +€35,748 | +23.1% |
| Amounts payable | 17/49 | €47,724 | €13,968 | -€33,756 | -70.7% |
| Amounts payable within one year | 42/48 | €47,724 | €13,968 | -€33,756 | -70.7% |
| Taxes, remuneration and social security | 45 | €47,724 | €13,968 | -€33,756 | -70.7% |
| Taxes | 450/3 | €47,724 | €13,968 | -€33,756 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,581 | €346 | -€2,235 | -86.6% |
| Other operating charges | 640/8 | €1,206 | €1,571 | +€365 | +30.3% |
| Gross operating margin | 9900 | €23,796 | €35,511 | +€11,714 | +49.2% |
| Operating profit (loss) | 9901 | €20,009 | €33,594 | +€13,585 | +67.9% |
| Financial income | 75/76B | - | €2,335 | +€2,335 | |
| Recurring financial income | 75 | - | €2,335 | +€2,335 | |
| Financial charges | 65/66B | €173 | €180 | +€7 | +4.2% |
| Recurring financial charges | 65 | €173 | €180 | +€7 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €19,836 | €35,748 | +€15,912 | +80.2% |
| Profit (loss) for the period | 9904 | €19,836 | €35,748 | +€15,912 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,836 | €35,748 | +€15,912 | +80.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.