NB CONSTRUCT CAR: 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.
NB CONSTRUCT CAR
Largest movements
- Receivables within one year -€17,810
down €17,810 (-38.7%), from €46,006 to €28,195
of which Trade receivables: -€16,872
- Tangible fixed assets -€3,311
down €3,311 (-70.6%), from €4,688 to €1,376
of which Plant, machinery and equipment: -€2,452
- Cash +€528
up €528 (+2033.8%), from €26 to €554
mainly Net result for the year (+€26,685) and Receivables within one year (+€17,810)
- Tax, wage and social debts -€27,299
down €27,299 (-59.1%), from €46,157 to €18,858
of which Remuneration and social security: -€29,273
- Profit (loss) carried forward +€26,685
up €26,685 (+55.0%), from -€48,546 to -€21,861
- Other debts -€10,287
down €10,287 (-75.4%), from €13,643 to €3,357
- Trade debts -€9,458
down €9,458 (-57.9%), from €16,333 to €6,875
- Staff costs -€46,410
down €46,410 (-41.3%), from €112,257 to €65,846
- Gross operating margin +€30,742
up €30,742 (+45.8%), from €67,134 to €97,876
- Depreciation -€1,870
down €1,870 (-36.1%), from €5,182 to €3,311
- Other operating charges -€1,195
down €1,195 (-58.0%), from €2,059 to €864
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 | €50,828 | €30,228 | -€20,600 | -40.5% |
| Fixed assets | 21/28 | €4,791 | €1,479 | -€3,311 | -69.1% |
| Tangible fixed assets | 22/27 | €4,688 | €1,376 | -€3,311 | -70.6% |
| Plant, machinery and equipment | 23 | €3,704 | €1,253 | -€2,452 | -66.2% |
| Furniture and vehicles | 24 | €983 | €123 | -€860 | -87.5% |
| Financial fixed assets | 28 | €103 | €103 | = | 0.0% |
| Current assets | 29/58 | €46,038 | €28,749 | -€17,289 | -37.6% |
| Amounts receivable within one year | 40/41 | €46,006 | €28,195 | -€17,810 | -38.7% |
| Trade receivables | 40 | €43,297 | €26,424 | -€16,872 | -39.0% |
| Other amounts receivable | 41 | €2,709 | €1,771 | -€938 | -34.6% |
| Cash at bank and in hand | 54/58 | €26 | €554 | +€528 | +2033.8% |
| Deferred charges and accrued income | 490/1 | €6 | - | -€6 | |
| Total equity and liabilities | 10/49 | €50,828 | €30,228 | -€20,600 | -40.5% |
| Equity | 10/15 | -€25,546 | €1,139 | +€26,685 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,546 | -€21,861 | +€26,685 | +55.0% |
| Amounts payable | 17/49 | €76,375 | €29,090 | -€47,285 | -61.9% |
| Amounts payable within one year | 42/48 | €76,350 | €29,090 | -€47,260 | -61.9% |
| Financial debts | 43 | €216 | - | -€216 | |
| Credit institutions | 430/8 | €216 | - | -€216 | |
| Trade debts | 44 | €16,333 | €6,875 | -€9,458 | -57.9% |
| Suppliers | 440/4 | €16,333 | €6,875 | -€9,458 | -57.9% |
| Taxes, remuneration and social security | 45 | €46,157 | €18,858 | -€27,299 | -59.1% |
| Taxes | 450/3 | €5,937 | €7,911 | +€1,974 | +33.3% |
| Remuneration and social security | 454/9 | €40,221 | €10,948 | -€29,273 | -72.8% |
| Other amounts payable | 47/48 | €13,643 | €3,357 | -€10,287 | -75.4% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | €112,257 | €65,846 | -€46,410 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,182 | €3,311 | -€1,870 | -36.1% |
| Other operating charges | 640/8 | €2,059 | €864 | -€1,195 | -58.0% |
| Non-recurring operating charges | 66A | €3,015 | €50 | -€2,965 | -98.3% |
| Gross operating margin | 9900 | €67,134 | €97,876 | +€30,742 | +45.8% |
| Operating profit (loss) | 9901 | -€55,379 | €27,804 | +€83,183 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +800.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +800.0% |
| Financial charges | 65/66B | €450 | €1,119 | +€669 | +148.8% |
| Recurring financial charges | 65 | €450 | €1,119 | +€669 | +148.8% |
| Profit (loss) for the period before taxes | 9903 | -€55,829 | €26,685 | +€82,514 | |
| Profit (loss) for the period | 9904 | -€55,829 | €26,685 | +€82,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,829 | €26,685 | +€82,514 |
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.