Lousaconstruct: 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.
Lousaconstruct
Largest movements
- Receivables within one year +€15,804
up €15,804 (+238.6%), from €6,623 to €22,428
of which Trade receivables: +€14,474
- Cash -€6,729
down €6,729 (-86.8%), from €7,752 to €1,023
mainly Receivables within one year (-€15,804) and Investment in fixed assets (net) (-€1,200)
- Tangible fixed assets +€1,200
new in 2024: €1,200
- Deferred charges and accrued income +€1,194
new in 2024: €1,194
- Other debts +€4,458
up €4,458 (+347.8%), from €1,282 to €5,740
- Tax, wage and social debts +€4,315
up €4,315 (+208.9%), from €2,066 to €6,380
of which Taxes: +€2,762
- Profit (loss) carried forward +€2,696
up €2,696 (+33.6%), from €8,028 to €10,724
- Staff costs +€1,612
new in 2024: €1,612
- Financial charges +€1,570
up €1,570 (+11478.8%), from €14 to €1,584
- Gross operating margin -€1,452
down €1,452 (-14.4%), from €10,107 to €8,655
- Other operating charges +€650
new in 2024: €650
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 | €14,375 | €25,845 | +€11,469 | +79.8% |
| Fixed assets | 21/28 | - | €1,200 | +€1,200 | |
| Tangible fixed assets | 22/27 | - | €1,200 | +€1,200 | |
| Furniture and vehicles | 24 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €14,375 | €24,645 | +€10,269 | +71.4% |
| Amounts receivable within one year | 40/41 | €6,623 | €22,428 | +€15,804 | +238.6% |
| Trade receivables | 40 | €6,362 | €20,836 | +€14,474 | +227.5% |
| Other amounts receivable | 41 | €261 | €1,592 | +€1,331 | +509.4% |
| Cash at bank and in hand | 54/58 | €7,752 | €1,023 | -€6,729 | -86.8% |
| Deferred charges and accrued income | 490/1 | - | €1,194 | +€1,194 | |
| Total equity and liabilities | 10/49 | €14,375 | €25,845 | +€11,469 | +79.8% |
| Equity | 10/15 | €11,028 | €13,724 | +€2,696 | +24.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,028 | €10,724 | +€2,696 | +33.6% |
| Amounts payable | 17/49 | €3,348 | €12,121 | +€8,773 | +262.1% |
| Amounts payable within one year | 42/48 | €3,348 | €12,121 | +€8,773 | +262.1% |
| Taxes, remuneration and social security | 45 | €2,066 | €6,380 | +€4,315 | +208.9% |
| Taxes | 450/3 | €2,066 | €4,827 | +€2,762 | +133.7% |
| Remuneration and social security | 454/9 | - | €1,553 | +€1,553 | |
| Other amounts payable | 47/48 | €1,282 | €5,740 | +€4,458 | +347.8% |
| Remuneration, social security and pensions | 62 | - | €1,612 | +€1,612 | |
| Other operating charges | 640/8 | - | €650 | +€650 | |
| Gross operating margin | 9900 | €10,107 | €8,655 | -€1,452 | -14.4% |
| Operating profit (loss) | 9901 | €10,107 | €6,394 | -€3,713 | -36.7% |
| Financial charges | 65/66B | €14 | €1,584 | +€1,570 | +11478.8% |
| Recurring financial charges | 65 | €14 | €1,584 | +€1,570 | +11478.8% |
| Profit (loss) for the period before taxes | 9903 | €10,093 | €4,810 | -€5,283 | -52.3% |
| Income taxes | 67/77 | €2,066 | €2,114 | +€48 | +2.3% |
| Profit (loss) for the period | 9904 | €8,028 | €2,696 | -€5,332 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,028 | €2,696 | -€5,332 | -66.4% |
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 6 October 2026 via checked.be.