P & P 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.
P & P CONSTRUCT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€4,500
down €4,500 (-27.2%), from €16,518 to €12,018
- Profit (loss) carried forward +€4,471
up €4,471 (+32.1%), from -€13,918 to -€9,447
- Gross operating margin +€6,382
up €6,382, from -€1,423 to €4,959
- Other operating charges +€384
new in 2023: €384
- Financial charges -€151
down €151 (-59.2%), from €255 to €104
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 | €10,483 | €10,454 | -€29 | -0.3% |
| Current assets | 29/58 | €10,483 | €10,454 | -€29 | -0.3% |
| Amounts receivable within one year | 40/41 | €10,387 | €10,388 | +€2 | 0.0% |
| Trade receivables | 40 | €10,087 | €10,087 | = | 0.0% |
| Other amounts receivable | 41 | €300 | €301 | +€2 | +0.6% |
| Cash at bank and in hand | 54/58 | €97 | €66 | -€31 | -31.8% |
| Total equity and liabilities | 10/49 | €10,483 | €10,454 | -€29 | -0.3% |
| Equity | 10/15 | -€7,618 | -€3,147 | +€4,471 | +58.7% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Capital | 10 | €6,300 | - | -€6,300 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,300 | - | -€12,300 | |
| Profit (loss) carried forward | 14 | -€13,918 | -€9,447 | +€4,471 | +32.1% |
| Amounts payable | 17/49 | €18,102 | €13,602 | -€4,500 | -24.9% |
| Amounts payable within one year | 42/48 | €18,102 | €13,602 | -€4,500 | -24.9% |
| Trade debts | 44 | €1,584 | €1,584 | = | 0.0% |
| Suppliers | 440/4 | €1,584 | €1,584 | = | 0.0% |
| Other amounts payable | 47/48 | €16,518 | €12,018 | -€4,500 | -27.2% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | -€1,423 | €4,959 | +€6,382 | |
| Operating profit (loss) | 9901 | -€1,423 | €4,575 | +€5,998 | |
| Financial charges | 65/66B | €255 | €104 | -€151 | -59.2% |
| Recurring financial charges | 65 | €255 | €104 | -€151 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,677 | €4,471 | +€6,148 | |
| Profit (loss) for the period | 9904 | -€1,677 | €4,471 | +€6,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,677 | €4,471 | +€6,148 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.