MR 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.
What changed
MR CONSTRUCT
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€5,592
2023 · €16,172-€10,580
Equity
€327,390
2023 · €321,797+€5,592
Cash
€136,581
2023 · €135,553+€1,029
Balance sheet total
€387,201
2023 · €386,458+€742
Largest movements
Assets
- Tangible fixed assets -€8,408
down €8,408 (-8.1%), from €103,972 to €95,564
of which Land and buildings: -€5,578
- Receivables within one year +€7,294
up €7,294 (+227.9%), from €3,200 to €10,494
Equity and liabilities
- Reserves +€5,592
up €5,592 (+1.8%), from €303,197 to €308,790
of which Distributable reserves: +€5,592
- Debts after one year -€4,477
down €4,477 (-14.0%), from €31,937 to €27,460
Income statement
- Gross operating margin -€18,471
down €18,471 (-45.3%), from €40,814 to €22,344
- Taxes -€5,480
down €5,480 (-72.0%), from €7,613 to €2,133
- Depreciation -€2,200
down €2,200 (-17.8%), from €12,344 to €10,143
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.
Result 2023
€16,172
Gross operating margin
-€18,471
Staff costs
+€186
Depreciation
+€2,200
Other operating charges
-€96
Financial income
-€5
Financial charges
+€125
Taxes
+€5,480
Result 2024
€5,592
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.
From operations
+€7,915
Investment
-€2,535
Financing
-€4,352
Cash 2023
€135,553
From operations (derived)
+€7,915
Net result for the year
+€5,592
Depreciation
+€10,143
Stocks and contracts
+€19
Receivables within one year
-€7,294
Deferred charges and accrued income
-€47
Trade debts
+€168
Tax, wage and social debts
-€3,554
Other debts
+€1,188
Accrued charges and deferred income
+€1,700
Investment (derived)
-€2,535
Investment in fixed assets (net)
-€2,535
Financing
-€4,352
Debts after one year
-€4,477
Current portion of long-term debt
+€125
Cash 2024
€136,581
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,458 | €387,201 | +€742 | +0.2% |
| Fixed assets | 21/28 | €243,258 | €235,650 | -€7,608 | -3.1% |
| Tangible fixed assets | 22/27 | €103,972 | €95,564 | -€8,408 | -8.1% |
| Land and buildings | 22 | €93,513 | €87,935 | -€5,578 | -6.0% |
| Plant, machinery and equipment | 23 | €303 | €1,776 | +€1,473 | +485.6% |
| Furniture and vehicles | 24 | €10,156 | €5,853 | -€4,303 | -42.4% |
| Financial fixed assets | 28 | €139,286 | €140,086 | +€800 | +0.6% |
| Current assets | 29/58 | €143,200 | €151,551 | +€8,351 | +5.8% |
| Stocks and contracts in progress | 3 | €3,510 | €3,492 | -€19 | -0.5% |
| Stocks | 30/36 | €3,510 | €3,492 | -€19 | -0.5% |
| Amounts receivable within one year | 40/41 | €3,200 | €10,494 | +€7,294 | +227.9% |
| Other amounts receivable | 41 | €3,200 | €10,494 | +€7,294 | +227.9% |
| Cash at bank and in hand | 54/58 | €135,553 | €136,581 | +€1,029 | +0.8% |
| Deferred charges and accrued income | 490/1 | €937 | €984 | +€47 | +5.0% |
| Total equity and liabilities | 10/49 | €386,458 | €387,201 | +€742 | +0.2% |
| Equity | 10/15 | €321,797 | €327,390 | +€5,592 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €303,197 | €308,790 | +€5,592 | +1.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,582 | €9,582 | = | 0.0% |
| Distributable reserves | 133 | €291,756 | €297,348 | +€5,592 | +1.9% |
| Amounts payable | 17/49 | €64,661 | €59,811 | -€4,850 | -7.5% |
| Amounts payable after more than one year | 17 | €31,937 | €27,460 | -€4,477 | -14.0% |
| Financial debts | 170/4 | €31,937 | €27,460 | -€4,477 | -14.0% |
| Amounts payable within one year | 42/48 | €31,524 | €29,451 | -€2,073 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €4,352 | €4,477 | +€125 | +2.9% |
| Trade debts | 44 | €549 | €718 | +€168 | +30.6% |
| Suppliers | 440/4 | €549 | €718 | +€168 | +30.6% |
| Taxes, remuneration and social security | 45 | €3,554 | - | -€3,554 | |
| Taxes | 450/3 | €3,054 | - | -€3,054 | |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €23,069 | €24,257 | +€1,188 | +5.2% |
| Accrued charges and deferred income | 492/3 | €1,200 | €2,900 | +€1,700 | +141.7% |
| Remuneration, social security and pensions | 62 | €186 | - | -€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,344 | €10,143 | -€2,200 | -17.8% |
| Other operating charges | 640/8 | €3,341 | €3,437 | +€96 | +2.9% |
| Gross operating margin | 9900 | €40,814 | €22,344 | -€18,471 | -45.3% |
| Operating profit (loss) | 9901 | €24,944 | €8,764 | -€16,180 | -64.9% |
| Financial income | 75/76B | €18 | €13 | -€5 | -28.9% |
| Recurring financial income | 75 | €18 | €13 | -€5 | -28.9% |
| Financial charges | 65/66B | €1,176 | €1,051 | -€125 | -10.6% |
| Recurring financial charges | 65 | €1,176 | €1,051 | -€125 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €23,786 | €7,725 | -€16,060 | -67.5% |
| Income taxes | 67/77 | €7,613 | €2,133 | -€5,480 | -72.0% |
| Profit (loss) for the period | 9904 | €16,172 | €5,592 | -€10,580 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,172 | €5,592 | -€10,580 | -65.4% |
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 1 October 2026 via checked.be.