NEJEM CONSTRUCTION: 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.
NEJEM CONSTRUCTION
Largest movements
- Receivables within one year +€78,194
up €78,194 (+381.0%), from €20,522 to €98,716
of which Trade receivables: +€73,487
- Tangible fixed assets -€14,050
down €14,050 (-19.3%), from €72,931 to €58,881
of which Furniture and vehicles: -€14,051
- Trade debts +€46,196
up €46,196 (+328.9%), from €14,046 to €60,242
of which Bills of exchange payable: +€39,961
- Advances received -€39,961
no longer reported in 2024 (was €39,961)
- Profit (loss) carried forward +€34,306
up €34,306 (+136.1%), from €25,205 to €59,511
- Other debts +€23,427
up €23,427 (+112.8%), from €20,763 to €44,190
- Turnover -€117,977
no longer reported in 2024 (was €117,977)
- Purchases and services +€26,500
up €26,500 (+23.5%), from €112,901 to €139,401
- Taxes -€14,830
down €14,830 (-97.1%), from €15,276 to €446
- Other operating charges -€6,098
down €6,098 (-44.4%), from €13,746 to €7,648
- Depreciation +€4,530
up €4,530 (+81.1%), from €5,584 to €10,114
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,387 | €171,802 | +€64,415 | +60.0% |
| Fixed assets | 21/28 | €73,259 | €59,209 | -€14,050 | -19.2% |
| Tangible fixed assets | 22/27 | €72,931 | €58,881 | -€14,050 | -19.3% |
| Land and buildings | 22 | €51,001 | €51,001 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €21,930 | €7,879 | -€14,051 | -64.1% |
| Financial fixed assets | 28 | €328 | €328 | +€0 | +0.1% |
| Current assets | 29/58 | €34,128 | €112,593 | +€78,465 | +229.9% |
| Amounts receivable within one year | 40/41 | €20,522 | €98,716 | +€78,194 | +381.0% |
| Trade receivables | 40 | €18,830 | €92,317 | +€73,487 | +390.3% |
| Other amounts receivable | 41 | €1,692 | €6,400 | +€4,708 | +278.2% |
| Cash at bank and in hand | 54/58 | €13,606 | €13,877 | +€271 | +2.0% |
| Total equity and liabilities | 10/49 | €107,387 | €171,802 | +€64,415 | +60.0% |
| Equity | 10/15 | €32,617 | €66,923 | +€34,306 | +105.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,212 | €1,212 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,212 | €1,212 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,212 | €1,212 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €25,205 | €59,511 | +€34,306 | +136.1% |
| Amounts payable | 17/49 | €74,770 | €104,879 | +€30,109 | +40.3% |
| Amounts payable within one year | 42/48 | €74,770 | €104,879 | +€30,109 | +40.3% |
| Trade debts | 44 | €14,046 | €60,242 | +€46,196 | +328.9% |
| Suppliers | 440/4 | €14,046 | €20,281 | +€6,235 | +44.4% |
| Bills of exchange payable | 441 | - | €39,961 | +€39,961 | |
| Advances received on contracts in progress | 46 | €39,961 | - | -€39,961 | |
| Taxes, remuneration and social security | 45 | - | €446 | +€446 | |
| Taxes | 450/3 | - | €446 | +€446 | |
| Other amounts payable | 47/48 | €20,763 | €44,190 | +€23,427 | +112.8% |
| Turnover | 70 | €117,977 | - | -€117,977 | |
| Goods, raw materials, services and sundry goods | 60/61 | €112,901 | €139,401 | +€26,500 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,584 | €10,114 | +€4,530 | +81.1% |
| Other operating charges | 640/8 | €13,746 | €7,648 | -€6,098 | -44.4% |
| Gross operating margin | 9900 | €5,077 | €9,402 | +€4,325 | +85.2% |
| Operating profit (loss) | 9901 | -€14,253 | -€8,360 | +€5,893 | +41.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €137 | €132 | -€5 | -3.9% |
| Recurring financial charges | 65 | €137 | €132 | -€5 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,390 | -€8,489 | +€5,902 | +41.0% |
| Income taxes | 67/77 | €15,276 | €446 | -€14,830 | -97.1% |
| Profit (loss) for the period | 9904 | -€29,666 | -€8,935 | +€20,731 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,666 | -€8,935 | +€20,731 | +69.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.