MV Construction & Gestion: 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.
MV Construction & Gestion
Largest movements
- Cash +€17,526
up €17,526 (+467%), from €3,751 to €21,277
mainly Trade debts (+€9,942) and Net result for the year (+€8,558)
- Receivables within one year +€14,443
up €14,443 (+14.9%), from €96,838 to €111,281
of which Other amounts receivable: +€12,315
- Trade debts +€9,942
up €9,942 (+24.3%), from €40,834 to €50,776
- Profit (loss) carried forward +€8,558
up €8,558 (+23.6%), from €36,208 to €44,766
- Current portion of long-term debt +€8,518
new in 2023: €8,518
- Tax, wage and social debts +€6,749
up €6,749 (+35.4%), from €19,054 to €25,803
of which Taxes: +€7,511
- Accrued charges and deferred income -€1,740
no longer reported in 2023 (was €1,740)
- Gross operating margin -€27,185
down €27,185 (-42.2%), from €64,467 to €37,282
- Staff costs -€11,633
down €11,633 (-54.1%), from €21,512 to €9,879
- Other operating charges -€6,012
down €6,012 (-37.3%), from €16,119 to €10,107
- Financial charges -€4,406
down €4,406 (-53.6%), from €8,218 to €3,812
- Taxes -€1,853
down €1,853 (-19.8%), from €9,364 to €7,511
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.
Derived cash bridge
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 | €116,436 | €148,463 | +€32,027 | +27.5% |
| Fixed assets | 21/28 | €11,272 | €10,246 | -€1,026 | -9.1% |
| Tangible fixed assets | 22/27 | €7,972 | €6,946 | -€1,026 | -12.9% |
| Plant, machinery and equipment | 23 | €7,972 | €6,946 | -€1,026 | -12.9% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €105,164 | €138,217 | +€33,053 | +31.4% |
| Stocks and contracts in progress | 3 | €4,575 | €5,323 | +€748 | +16.3% |
| Stocks | 30/36 | €4,575 | €5,323 | +€748 | +16.3% |
| Amounts receivable within one year | 40/41 | €96,838 | €111,281 | +€14,443 | +14.9% |
| Trade receivables | 40 | €3,134 | €5,262 | +€2,128 | +67.9% |
| Other amounts receivable | 41 | €93,704 | €106,019 | +€12,315 | +13.1% |
| Cash at bank and in hand | 54/58 | €3,751 | €21,277 | +€17,526 | +467% |
| Deferred charges and accrued income | 490/1 | - | €336 | +€336 | |
| Total equity and liabilities | 10/49 | €116,436 | €148,463 | +€32,027 | +27.5% |
| Equity | 10/15 | €54,808 | €63,366 | +€8,558 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,208 | €44,766 | +€8,558 | +23.6% |
| Amounts payable | 17/49 | €61,628 | €85,097 | +€23,469 | +38.1% |
| Amounts payable within one year | 42/48 | €59,888 | €85,097 | +€25,209 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,518 | +€8,518 | |
| Trade debts | 44 | €40,834 | €50,776 | +€9,942 | +24.3% |
| Suppliers | 440/4 | €40,834 | €50,776 | +€9,942 | +24.3% |
| Taxes, remuneration and social security | 45 | €19,054 | €25,803 | +€6,749 | +35.4% |
| Taxes | 450/3 | €17,767 | €25,278 | +€7,511 | +42.3% |
| Remuneration and social security | 454/9 | €1,287 | €525 | -€762 | -59.2% |
| Accrued charges and deferred income | 492/3 | €1,740 | - | -€1,740 | |
| Remuneration, social security and pensions | 62 | €21,512 | €9,879 | -€11,633 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,248 | €2,483 | +€235 | +10.5% |
| Other operating charges | 640/8 | €16,119 | €10,107 | -€6,012 | -37.3% |
| Gross operating margin | 9900 | €64,467 | €37,282 | -€27,185 | -42.2% |
| Operating profit (loss) | 9901 | €24,588 | €14,813 | -€9,775 | -39.8% |
| Financial income | 75/76B | €3,992 | €5,068 | +€1,076 | +27.0% |
| Recurring financial income | 75 | €3,992 | €5,068 | +€1,076 | +27.0% |
| Financial charges | 65/66B | €8,218 | €3,812 | -€4,406 | -53.6% |
| Recurring financial charges | 65 | €8,218 | €3,812 | -€4,406 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €20,362 | €16,069 | -€4,293 | -21.1% |
| Income taxes | 67/77 | €9,364 | €7,511 | -€1,853 | -19.8% |
| Profit (loss) for the period | 9904 | €10,998 | €8,558 | -€2,440 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,998 | €8,558 | -€2,440 | -22.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.