Master Plan Construction: 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.
Master Plan Construction
Largest movements
- Receivables within one year +€68,852
up €68,852 (+151.7%), from €45,384 to €114,235
of which Trade receivables: +€106,086
- Cash +€2,532
new in 2023: €2,532
mainly Trade debts (+€61,516) and Net result for the year (+€8,675)
- Trade debts +€61,516
up €61,516 (+892.8%), from €6,890 to €68,406
- Profit (loss) carried forward +€8,675
up €8,675 (+96.4%), from -€8,997 to -€323
- Tax, wage and social debts +€1,194
new in 2023: €1,194
- Gross operating margin +€11,880
up €11,880, from -€2,900 to €8,980
- Other operating charges -€460
down €460 (-61.4%), from €750 to €290
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,384 | €116,768 | +€71,384 | +157.3% |
| Current assets | 29/58 | €45,384 | €116,768 | +€71,384 | +157.3% |
| Amounts receivable within one year | 40/41 | €45,384 | €114,235 | +€68,852 | +151.7% |
| Trade receivables | 40 | - | €106,086 | +€106,086 | |
| Other amounts receivable | 41 | €45,384 | €8,150 | -€37,234 | -82.0% |
| Cash at bank and in hand | 54/58 | - | €2,532 | +€2,532 | |
| Total equity and liabilities | 10/49 | €45,384 | €116,768 | +€71,384 | +157.3% |
| Equity | 10/15 | €38,014 | €46,689 | +€8,675 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €28,412 | €28,412 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €26,552 | €26,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,997 | -€323 | +€8,675 | +96.4% |
| Amounts payable | 17/49 | €7,369 | €70,079 | +€62,710 | +851.0% |
| Amounts payable within one year | 42/48 | €6,890 | €70,079 | +€63,189 | +917.1% |
| Trade debts | 44 | €6,890 | €68,406 | +€61,516 | +892.8% |
| Suppliers | 440/4 | €6,890 | €68,406 | +€61,516 | +892.8% |
| Taxes, remuneration and social security | 45 | - | €1,194 | +€1,194 | |
| Taxes | 450/3 | - | €1,194 | +€1,194 | |
| Other amounts payable | 47/48 | - | €479 | +€479 | |
| Accrued charges and deferred income | 492/3 | €479 | - | -€479 | |
| Other operating charges | 640/8 | €750 | €290 | -€460 | -61.4% |
| Gross operating margin | 9900 | -€2,900 | €8,980 | +€11,880 | |
| Operating profit (loss) | 9901 | -€3,650 | €8,691 | +€12,341 | |
| Financial charges | 65/66B | - | €16 | +€16 | |
| Recurring financial charges | 65 | - | €16 | +€16 | |
| Profit (loss) for the period before taxes | 9903 | -€3,650 | €8,675 | +€12,325 | |
| Profit (loss) for the period | 9904 | -€3,650 | €8,675 | +€12,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,650 | €8,675 | +€12,325 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.