NILSON 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.
NILSON CONSTRUCT
Largest movements
- Cash -€12,353
no longer reported in 2021 (was €12,353)
mainly Current investments (-€7,655) and Receivables within one year (-€7,524)
- Current investments +€7,655
new in 2021: €7,655
- Receivables within one year +€7,524
up €7,524 (+565%), from €1,331 to €8,855
of which Trade receivables: +€7,019
- Tangible fixed assets +€2,000
new in 2021: €2,000
- Profit (loss) carried forward +€9,670
up €9,670 (+158%), from €6,124 to €15,794
- Debts within one year -€4,844
down €4,844 (-75.0%), from €6,460 to €1,616
- Purchases and services +€27,164
new in 2021: €27,164
- Turnover +€16,828
up €16,828 (+78.1%), from €21,542 to €38,369
- Depreciation +€1,000
new in 2021: €1,000
- Gross operating margin -€989
down €989 (-8.6%), from €11,499 to €10,510
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,684 | €18,510 | +€4,826 | +35.3% |
| Fixed assets | 21/28 | - | €2,000 | +€2,000 | |
| Tangible fixed assets | 22/27 | - | €2,000 | +€2,000 | |
| Furniture and vehicles | 24 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €13,684 | €16,510 | +€2,826 | +20.7% |
| Amounts receivable within one year | 40/41 | €1,331 | €8,855 | +€7,524 | +565% |
| Trade receivables | 40 | - | €7,019 | +€7,019 | |
| Other amounts receivable | 41 | - | €1,836 | +€1,836 | |
| Current investments | 50/53 | - | €7,655 | +€7,655 | |
| Cash at bank and in hand | 54/58 | €12,353 | - | -€12,353 | |
| Total equity and liabilities | 10/49 | €13,684 | €18,510 | +€4,826 | +35.3% |
| Equity | 10/15 | €7,224 | €16,894 | +€9,670 | +134% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €100 | +€100 | |
| Legal reserve | 130 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €6,124 | €15,794 | +€9,670 | +158% |
| Amounts payable | 17/49 | €6,460 | €1,616 | -€4,844 | -75.0% |
| Amounts payable within one year | 42/48 | €6,460 | €1,616 | -€4,844 | -75.0% |
| Trade debts | 44 | - | €71 | +€71 | |
| Suppliers | 440/4 | - | €71 | +€71 | |
| Other amounts payable | 47/48 | - | €1,545 | +€1,545 | |
| Turnover | 70 | €21,542 | €38,369 | +€16,828 | +78.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €27,164 | +€27,164 | |
| Remuneration, social security and pensions | 62 | - | -€348 | -€348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | - | €209 | +€209 | |
| Gross operating margin | 9900 | €11,499 | €10,510 | -€989 | -8.6% |
| Operating profit (loss) | 9901 | €10,286 | €9,648 | -€637 | -6.2% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Financial charges | 65/66B | - | €90 | +€90 | |
| Recurring financial charges | 65 | €6 | €90 | +€84 | +1,407% |
| Profit (loss) for the period before taxes | 9903 | €10,280 | €9,670 | -€610 | -5.9% |
| Profit (loss) for the period | 9904 | €10,280 | €9,670 | -€610 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,280 | €9,670 | -€610 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.