NG CONSTRUCT: 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.
NG CONSTRUCT
Largest movements
- Receivables within one year +€24,329
up €24,329 (+50.1%), from €48,552 to €72,881
of which Trade receivables: +€27,244
- Cash +€13,138
up €13,138 (+3204487.8%), from €0 to €13,139
mainly Trade debts (+€30,571) and Accrued charges and deferred income (+€18,724)
- Deferred charges and accrued income -€4,909
down €4,909 (-67.2%), from €7,309 to €2,400
- Trade debts +€30,571
up €30,571 (+183.7%), from €16,640 to €47,210
- Other debts -€20,000
no longer reported in 2023 (was €20,000)
- Accrued charges and deferred income +€18,724
new in 2023: €18,724
- Profit (loss) carried forward +€6,395
up €6,395 (+169.3%), from €3,776 to €10,171
- Tax, wage and social debts -€3,893
down €3,893 (-22.1%), from €17,649 to €13,756
- Gross operating margin -€13,402
down €13,402 (-46.2%), from €29,013 to €15,611
- Taxes -€5,152
down €5,152 (-55.4%), from €9,301 to €4,149
- Financial charges +€3,336
up €3,336 (+202.4%), from €1,648 to €4,984
- Other operating charges -€1,768
down €1,768 (-53.5%), from €3,306 to €1,538
- Depreciation -€518
down €518 (-40.5%), from €1,280 to €761
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.
Cash bridge derived
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 | €59,065 | €90,863 | +€31,797 | +53.8% |
| Fixed assets | 21/28 | €3,204 | €2,443 | -€761 | -23.8% |
| Tangible fixed assets | 22/27 | €1,579 | €818 | -€761 | -48.2% |
| Plant, machinery and equipment | 23 | €578 | €228 | -€350 | -60.6% |
| Furniture and vehicles | 24 | €1,002 | €591 | -€411 | -41.1% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €55,861 | €88,420 | +€32,559 | +58.3% |
| Amounts receivable within one year | 40/41 | €48,552 | €72,881 | +€24,329 | +50.1% |
| Trade receivables | 40 | €3,114 | €30,358 | +€27,244 | +874.8% |
| Other amounts receivable | 41 | €45,438 | €42,523 | -€2,915 | -6.4% |
| Cash at bank and in hand | 54/58 | €0 | €13,139 | +€13,138 | +3204487.8% |
| Deferred charges and accrued income | 490/1 | €7,309 | €2,400 | -€4,909 | -67.2% |
| Total equity and liabilities | 10/49 | €59,065 | €90,863 | +€31,797 | +53.8% |
| Equity | 10/15 | €4,776 | €11,171 | +€6,395 | +133.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,776 | €10,171 | +€6,395 | +169.3% |
| Amounts payable | 17/49 | €54,289 | €79,691 | +€25,403 | +46.8% |
| Amounts payable within one year | 42/48 | €54,289 | €60,967 | +€6,678 | +12.3% |
| Trade debts | 44 | €16,640 | €47,210 | +€30,571 | +183.7% |
| Suppliers | 440/4 | €16,640 | €47,210 | +€30,571 | +183.7% |
| Taxes, remuneration and social security | 45 | €17,649 | €13,756 | -€3,893 | -22.1% |
| Taxes | 450/3 | €17,649 | €13,756 | -€3,893 | -22.1% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €18,724 | +€18,724 | |
| Non-recurring operating income | 76A | €12,500 | - | -€12,500 | |
| Remuneration, social security and pensions | 62 | €390 | €29 | -€361 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,280 | €761 | -€518 | -40.5% |
| Other operating charges | 640/8 | €3,306 | €1,538 | -€1,768 | -53.5% |
| Gross operating margin | 9900 | €29,013 | €15,611 | -€13,402 | -46.2% |
| Operating profit (loss) | 9901 | €24,037 | €13,283 | -€10,754 | -44.7% |
| Financial income | 75/76B | €2,082 | €2,244 | +€163 | +7.8% |
| Recurring financial income | 75 | €2,082 | €2,244 | +€163 | +7.8% |
| Financial charges | 65/66B | €1,648 | €4,984 | +€3,336 | +202.4% |
| Recurring financial charges | 65 | €1,648 | €4,984 | +€3,336 | +202.4% |
| Profit (loss) for the period before taxes | 9903 | €24,471 | €10,544 | -€13,927 | -56.9% |
| Income taxes | 67/77 | €9,301 | €4,149 | -€5,152 | -55.4% |
| Profit (loss) for the period | 9904 | €15,170 | €6,395 | -€8,775 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,170 | €6,395 | -€8,775 | -57.8% |
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 12 October 2026 via checked.be.