MESSAN CONSTRUCT GROUP: what changed
Two financial 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.
MESSAN CONSTRUCT GROUP
Largest movements
- Receivables within one year +€246,767
up €246,767 (+626%), from €39,393 to €286,160
of which Trade receivables: +€234,526
- Cash +€32,947
up €32,947 (+12,580%), from €262 to €33,209
mainly Trade debts (+€161,989) and Net result for the year (+€89,069)
- Tangible fixed assets +€6,239
new in 2024: €6,239
- Trade debts +€161,989
up €161,989 (+4,321%), from €3,749 to €165,737
- Profit (loss) carried forward +€89,069
up €89,069 (+333%), from €26,782 to €115,851
- Tax, wage and social debts +€34,902
up €34,902 (+430%), from €8,118 to €43,019
- Gross operating margin +€87,759
up €87,759 (+261%), from €33,565 to €121,325
- Taxes +€23,574
up €23,574 (+349%), from €6,761 to €30,335
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.
Derived cash bridge
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 | €39,655 | €325,608 | +€285,954 | +721% |
| Fixed assets | 21/28 | - | €6,239 | +€6,239 | |
| Tangible fixed assets | 22/27 | - | €6,239 | +€6,239 | |
| Furniture and vehicles | 24 | - | €6,239 | +€6,239 | |
| Current assets | 29/58 | €39,655 | €319,369 | +€279,714 | +705% |
| Amounts receivable within one year | 40/41 | €39,393 | €286,160 | +€246,767 | +626% |
| Trade receivables | 40 | €38,293 | €272,819 | +€234,526 | +612% |
| Other amounts receivable | 41 | €1,100 | €13,341 | +€12,241 | +1,113% |
| Cash at bank and in hand | 54/58 | €262 | €33,209 | +€32,947 | +12,580% |
| Total equity and liabilities | 10/49 | €39,655 | €325,608 | +€285,954 | +721% |
| Equity | 10/15 | €27,782 | €116,851 | +€89,069 | +321% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,782 | €115,851 | +€89,069 | +333% |
| Amounts payable | 17/49 | €11,872 | €208,757 | +€196,885 | +1,658% |
| Amounts payable within one year | 42/48 | €11,872 | €208,757 | +€196,885 | +1,658% |
| Trade debts | 44 | €3,749 | €165,737 | +€161,989 | +4,321% |
| Suppliers | 440/4 | €3,749 | €165,737 | +€161,989 | +4,321% |
| Taxes, remuneration and social security | 45 | €8,118 | €43,019 | +€34,902 | +430% |
| Taxes | 450/3 | €8,118 | €43,019 | +€34,902 | +430% |
| Other amounts payable | 47/48 | €5 | €0 | -€5 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €951 | +€951 | |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €33,565 | €121,325 | +€87,759 | +261% |
| Operating profit (loss) | 9901 | €33,565 | €119,989 | +€86,424 | +257% |
| Financial charges | 65/66B | €22 | €586 | +€564 | +2,575% |
| Recurring financial charges | 65 | €22 | €586 | +€564 | +2,575% |
| Profit (loss) for the period before taxes | 9903 | €33,543 | €119,403 | +€85,860 | +256% |
| Income taxes | 67/77 | €6,761 | €30,335 | +€23,574 | +349% |
| Profit (loss) for the period | 9904 | €26,782 | €89,069 | +€62,286 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €26,782 | €89,069 | +€62,286 | +233% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.