MAR & CONSTRUCT.BE: 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.
MAR & CONSTRUCT.BE
Largest movements
- Receivables within one year +€1,608
up €1,608 (+11.8%), from €13,599 to €15,207
of which Other amounts receivable: +€5,051
- Tangible fixed assets +€1,317
new in 2024: €1,317
- Tax, wage and social debts +€2,010
new in 2024: €2,010
- Trade debts +€1,289
up €1,289 (+58.7%), from €2,195 to €3,484
- Profit (loss) carried forward -€512
down €512 (-4.5%), from €11,479 to €10,966
- Turnover -€90,984
no longer reported in 2024 (was €90,984)
- Purchases and services -€85,826
no longer reported in 2024 (was €85,826)
- Taxes +€5,636
new in 2024: €5,636
- Gross operating margin -€1,999
down €1,999 (-23.3%), from €8,583 to €6,583
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 | €16,079 | €18,866 | +€2,787 | +17.3% |
| Fixed assets | 21/28 | - | €1,317 | +€1,317 | |
| Tangible fixed assets | 22/27 | - | €1,317 | +€1,317 | |
| Furniture and vehicles | 24 | - | €1,317 | +€1,317 | |
| Current assets | 29/58 | €16,079 | €17,549 | +€1,470 | +9.1% |
| Amounts receivable within one year | 40/41 | €13,599 | €15,207 | +€1,608 | +11.8% |
| Trade receivables | 40 | €3,443 | - | -€3,443 | |
| Other amounts receivable | 41 | €10,156 | €15,207 | +€5,051 | +49.7% |
| Cash at bank and in hand | 54/58 | €2,480 | €2,342 | -€138 | -5.6% |
| Total equity and liabilities | 10/49 | €16,079 | €18,866 | +€2,787 | +17.3% |
| Equity | 10/15 | €13,885 | €13,372 | -€512 | -3.7% |
| Contributions | 10/11 | €2,406 | €2,406 | = | 0.0% |
| Capital | 10 | €2,406 | €2,406 | = | 0.0% |
| Issued capital | 100 | €2,406 | €2,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,479 | €10,966 | -€512 | -4.5% |
| Amounts payable | 17/49 | €2,195 | €5,494 | +€3,299 | +150.3% |
| Amounts payable within one year | 42/48 | €2,195 | €5,494 | +€3,299 | +150.3% |
| Trade debts | 44 | €2,195 | €3,484 | +€1,289 | +58.7% |
| Suppliers | 440/4 | €2,195 | €3,484 | +€1,289 | +58.7% |
| Taxes, remuneration and social security | 45 | - | €2,010 | +€2,010 | |
| Taxes | 450/3 | - | €2,010 | +€2,010 | |
| Turnover | 70 | €90,984 | - | -€90,984 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85,826 | - | -€85,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €658 | +€658 | |
| Other operating charges | 640/8 | €741 | €693 | -€48 | -6.5% |
| Gross operating margin | 9900 | €8,583 | €6,583 | -€1,999 | -23.3% |
| Operating profit (loss) | 9901 | €7,841 | €5,232 | -€2,610 | -33.3% |
| Financial income | 75/76B | €474 | - | -€474 | |
| Recurring financial income | 75 | €474 | - | -€474 | |
| Non-recurring financial income | 76B | €474 | - | -€474 | |
| Financial charges | 65/66B | €67 | €109 | +€42 | +62.6% |
| Recurring financial charges | 65 | €67 | €109 | +€42 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €8,248 | €5,123 | -€3,125 | -37.9% |
| Income taxes | 67/77 | - | €5,636 | +€5,636 | |
| Profit (loss) for the period | 9904 | €8,248 | -€512 | -€8,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,248 | -€512 | -€8,761 |
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 30 September 2026 via checked.be.