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NDERO 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

NDERO CONSTRUCT

BE 0789.319.979
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€11,731
2023 · €1,176+€10,555
Equity
€13,013
2023 · €3,000+€10,013
Cash
€3,231
2023 · €342+€2,890
Balance sheet total
€63,505
2023 · €23,498+€40,007

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€35,463

    up €35,463 (+224.5%), from €15,794 to €51,257

    of which Trade receivables: +€42,118

  • Tangible fixed assets -€3,081

    down €3,081 (-42.0%), from €7,337 to €4,256

    of which Furniture and vehicles: -€2,879

  • Cash +€2,890

    up €2,890 (+846.0%), from €342 to €3,231

    mainly Trade debts (+€19,661) and Net result for the year (+€11,731)

  • Deferred charges and accrued income +€2,870

    up €2,870 (+11575.7%), from €25 to €2,894

  • Stocks and contracts +€1,865

    new in 2024: €1,865

Equity and liabilities
  • Trade debts +€19,661

    up €19,661 (+164.3%), from €11,969 to €31,630

  • Profit (loss) carried forward +€10,013

    new in 2024: €10,013

  • Other debts +€6,431

    up €6,431 (+82.2%), from €7,823 to €14,254

  • Tax, wage and social debts +€3,902

    up €3,902 (+552.8%), from €706 to €4,608

    of which Taxes: +€2,302

Income statement
  • Gross operating margin +€14,007

    up €14,007 (+329.2%), from €4,255 to €18,263

  • Taxes +€2,659

    up €2,659 (+762.3%), from €349 to €3,008

  • Depreciation +€770

    up €770 (+33.3%), from €2,311 to €3,081

  • Other operating charges +€258

    up €258 (+260.6%), from €99 to €358

From the 2023 result to the 2024 result

effect on the 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 €1,176
Gross operating margin +€14,007
Depreciation -€770
Other operating charges -€258
Other operating items +€180
Financial income +€20
Financial charges +€36
Taxes -€2,659
Result 2024 €11,731

Cash bridge derived

cash 2023 to 2024

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 +€4,608
Investment €0
Financing -€1,718
Cash 2023 €342
Net result for the year +€11,731
Depreciation +€3,081
Stocks and contracts -€1,865
Receivables within one year -€35,463
Deferred charges and accrued income -€2,870
Trade debts +€19,661
Tax, wage and social debts +€3,902
Other debts +€6,431
Contributions, distributions and other -€1,718
Cash 2024 €3,231
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €23,498 €63,505 +€40,007 +170.3%
Fixed assets 21/28 €7,337 €4,256 -€3,081 -42.0%
Tangible fixed assets 22/27 €7,337 €4,256 -€3,081 -42.0%
Plant, machinery and equipment 23 €895 €693 -€202 -22.6%
Furniture and vehicles 24 €6,443 €3,563 -€2,879 -44.7%
Current assets 29/58 €16,160 €59,248 +€43,088 +266.6%
Stocks and contracts in progress 3 - €1,865 +€1,865
Stocks 30/36 - €1,865 +€1,865
Amounts receivable within one year 40/41 €15,794 €51,257 +€35,463 +224.5%
Trade receivables 40 €7,324 €49,442 +€42,118 +575.1%
Other amounts receivable 41 €8,470 €1,815 -€6,655 -78.6%
Cash at bank and in hand 54/58 €342 €3,231 +€2,890 +846.0%
Deferred charges and accrued income 490/1 €25 €2,894 +€2,870 +11575.7%
Total equity and liabilities 10/49 €23,498 €63,505 +€40,007 +170.3%
Equity 10/15 €3,000 €13,013 +€10,013 +333.8%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 - €10,013 +€10,013
Amounts payable 17/49 €20,498 €50,491 +€29,994 +146.3%
Amounts payable within one year 42/48 €20,498 €50,491 +€29,994 +146.3%
Trade debts 44 €11,969 €31,630 +€19,661 +164.3%
Suppliers 440/4 €11,969 €31,630 +€19,661 +164.3%
Taxes, remuneration and social security 45 €706 €4,608 +€3,902 +552.8%
Taxes 450/3 €706 €3,008 +€2,302 +326.1%
Remuneration and social security 454/9 - €1,600 +€1,600
Other amounts payable 47/48 €7,823 €14,254 +€6,431 +82.2%
Non-recurring operating income 76A €135 - -€135
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,311 €3,081 +€770 +33.3%
Other operating charges 640/8 €99 €358 +€258 +260.6%
Non-recurring operating charges 66A €180 - -€180
Gross operating margin 9900 €4,255 €18,263 +€14,007 +329.2%
Operating profit (loss) 9901 €1,665 €14,824 +€13,158 +790.1%
Financial income 75/76B €0 €21 +€20 +6359.4%
Recurring financial income 75 €0 €21 +€20 +6359.4%
Financial charges 65/66B €141 €105 -€36 -25.3%
Recurring financial charges 65 €141 €105 -€36 -25.3%
Profit (loss) for the period before taxes 9903 €1,525 €14,739 +€13,214 +866.6%
Income taxes 67/77 €349 €3,008 +€2,659 +762.3%
Profit (loss) for the period 9904 €1,176 €11,731 +€10,555 +897.5%
Profit (loss) for the period to be appropriated 9905 €1,176 €11,731 +€10,555 +897.5%

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 29 September 2026 via checked.be.