Luis Marius 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.
Luis Marius Construct
Largest movements
- Receivables within one year +€88,442
up €88,442 (+427.6%), from €20,685 to €109,128
of which Trade receivables: +€77,188
- Cash +€58,141
up €58,141 (+16648.4%), from €349 to €58,491
mainly Net result for the year (+€131,663) and Tax, wage and social debts (+€28,882)
- Stocks and contracts +€21,515
new in 2024: €21,515
- Deferred charges and accrued income +€2,914
up €2,914 (+1117.1%), from €261 to €3,175
- Profit (loss) carried forward +€131,663
up €131,663 (+899.0%), from €14,645 to €146,308
- Tax, wage and social debts +€28,882
up €28,882 (+680.9%), from €4,242 to €33,124
- Trade debts +€8,514
up €8,514 (+362.7%), from €2,347 to €10,861
- Other debts +€1,954
up €1,954 (+3171.9%), from €62 to €2,016
- Turnover +€541,555
new in 2024: €541,555
- Purchases and services +€378,797
new in 2024: €378,797
- Gross operating margin +€143,643
up €143,643 (+751.5%), from €19,115 to €162,758
- Taxes +€24,640
up €24,640 (+580.9%), from €4,242 to €28,882
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 | €21,295 | €192,308 | +€171,012 | +803.0% |
| Current assets | 29/58 | €21,295 | €192,308 | +€171,012 | +803.0% |
| Stocks and contracts in progress | 3 | - | €21,515 | +€21,515 | |
| Stocks | 30/36 | - | €21,515 | +€21,515 | |
| Amounts receivable within one year | 40/41 | €20,685 | €109,128 | +€88,442 | +427.6% |
| Trade receivables | 40 | €7,545 | €84,733 | +€77,188 | +1023.0% |
| Other amounts receivable | 41 | €13,140 | €24,395 | +€11,254 | +85.6% |
| Cash at bank and in hand | 54/58 | €349 | €58,491 | +€58,141 | +16648.4% |
| Deferred charges and accrued income | 490/1 | €261 | €3,175 | +€2,914 | +1117.1% |
| Total equity and liabilities | 10/49 | €21,295 | €192,308 | +€171,012 | +803.0% |
| Equity | 10/15 | €14,645 | €146,308 | +€131,663 | +899.0% |
| Profit (loss) carried forward | 14 | €14,645 | €146,308 | +€131,663 | +899.0% |
| Amounts payable | 17/49 | €6,651 | €46,000 | +€39,349 | +591.7% |
| Amounts payable within one year | 42/48 | €6,651 | €46,000 | +€39,349 | +591.7% |
| Trade debts | 44 | €2,347 | €10,861 | +€8,514 | +362.7% |
| Suppliers | 440/4 | €2,347 | €10,861 | +€8,514 | +362.7% |
| Taxes, remuneration and social security | 45 | €4,242 | €33,124 | +€28,882 | +680.9% |
| Taxes | 450/3 | €4,242 | €33,124 | +€28,882 | +680.9% |
| Other amounts payable | 47/48 | €62 | €2,016 | +€1,954 | +3171.9% |
| Turnover | 70 | - | €541,555 | +€541,555 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €378,797 | +€378,797 | |
| Other operating charges | 640/8 | €184 | €1,985 | +€1,801 | +978.8% |
| Gross operating margin | 9900 | €19,115 | €162,758 | +€143,643 | +751.5% |
| Operating profit (loss) | 9901 | €18,931 | €160,773 | +€141,842 | +749.3% |
| Financial charges | 65/66B | €44 | €229 | +€184 | +414.3% |
| Recurring financial charges | 65 | €44 | €229 | +€184 | +414.3% |
| Profit (loss) for the period before taxes | 9903 | €18,887 | €160,544 | +€141,658 | +750.0% |
| Income taxes | 67/77 | €4,242 | €28,882 | +€24,640 | +580.9% |
| Profit (loss) for the period | 9904 | €14,645 | €131,663 | +€117,018 | +799.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,645 | €131,663 | +€117,018 | +799.0% |
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 8 October 2026 via checked.be.