P.S. GENERAL 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.S. GENERAL CONSTRUCT
Largest movements
- Receivables within one year -€44,048
down €44,048 (-71.9%), from €61,272 to €17,224
of which Trade receivables: -€43,472
- Deferred charges and accrued income +€29,251
up €29,251 (+2301.8%), from €1,271 to €30,521
- Cash +€8,095
up €8,095 (+5286.1%), from €153 to €8,248
mainly Receivables within one year (+€44,048) and Depreciation (+€3,749)
- Tangible fixed assets -€4,523
down €4,523 (-34.3%), from €13,195 to €8,672
of which Furniture and vehicles: -€6,832
- Trade debts -€18,786
down €18,786 (-85.0%), from €22,097 to €3,312
- Profit (loss) carried forward +€3,596
up €3,596 (+11.0%), from €32,795 to €36,391
- Tax, wage and social debts +€2,125
up €2,125 (+10.1%), from €20,998 to €23,123
of which Taxes: +€6,131
- Other debts +€1,887
new in 2024: €1,887
- Gross operating margin -€24,289
down €24,289 (-47.6%), from €51,072 to €26,783
- Taxes -€6,328
down €6,328 (-67.1%), from €9,428 to €3,100
- Other operating charges +€5,682
up €5,682 (+150.3%), from €3,780 to €9,462
- Financial charges +€4,113
up €4,113 (+113.2%), from €3,632 to €7,745
- Depreciation +€2,309
up €2,309 (+160.3%), from €1,440 to €3,749
From the 2023 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
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,891 | €64,832 | -€11,058 | -14.6% |
| Fixed assets | 21/28 | €13,195 | €8,838 | -€4,356 | -33.0% |
| Tangible fixed assets | 22/27 | €13,195 | €8,672 | -€4,523 | -34.3% |
| Plant, machinery and equipment | 23 | €674 | €2,983 | +€2,309 | +342.5% |
| Furniture and vehicles | 24 | €12,520 | €5,689 | -€6,832 | -54.6% |
| Financial fixed assets | 28 | - | €167 | +€167 | |
| Current assets | 29/58 | €62,696 | €55,994 | -€6,702 | -10.7% |
| Amounts receivable within one year | 40/41 | €61,272 | €17,224 | -€44,048 | -71.9% |
| Trade receivables | 40 | €58,176 | €14,704 | -€43,472 | -74.7% |
| Other amounts receivable | 41 | €3,096 | €2,520 | -€576 | -18.6% |
| Cash at bank and in hand | 54/58 | €153 | €8,248 | +€8,095 | +5286.1% |
| Deferred charges and accrued income | 490/1 | €1,271 | €30,521 | +€29,251 | +2301.8% |
| Total equity and liabilities | 10/49 | €75,891 | €64,832 | -€11,058 | -14.6% |
| Equity | 10/15 | €32,795 | €36,391 | +€3,596 | +11.0% |
| Profit (loss) carried forward | 14 | €32,795 | €36,391 | +€3,596 | +11.0% |
| Amounts payable | 17/49 | €43,096 | €28,441 | -€14,655 | -34.0% |
| Amounts payable within one year | 42/48 | €43,096 | €28,322 | -€14,774 | -34.3% |
| Trade debts | 44 | €22,097 | €3,312 | -€18,786 | -85.0% |
| Suppliers | 440/4 | €22,097 | €3,312 | -€18,786 | -85.0% |
| Taxes, remuneration and social security | 45 | €20,998 | €23,123 | +€2,125 | +10.1% |
| Taxes | 450/3 | €9,428 | €15,559 | +€6,131 | +65.0% |
| Remuneration and social security | 454/9 | €11,570 | €7,564 | -€4,006 | -34.6% |
| Other amounts payable | 47/48 | - | €1,887 | +€1,887 | |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,440 | €3,749 | +€2,309 | +160.3% |
| Other operating charges | 640/8 | €3,780 | €9,462 | +€5,682 | +150.3% |
| Gross operating margin | 9900 | €51,072 | €26,783 | -€24,289 | -47.6% |
| Operating profit (loss) | 9901 | €45,852 | €13,572 | -€32,280 | -70.4% |
| Financial income | 75/76B | €3 | €869 | +€866 | +28867.0% |
| Recurring financial income | 75 | €3 | €869 | +€866 | +28867.0% |
| Financial charges | 65/66B | €3,632 | €7,745 | +€4,113 | +113.2% |
| Recurring financial charges | 65 | €3,632 | €7,745 | +€4,113 | +113.2% |
| Profit (loss) for the period before taxes | 9903 | €42,223 | €6,696 | -€35,527 | -84.1% |
| Income taxes | 67/77 | €9,428 | €3,100 | -€6,328 | -67.1% |
| Profit (loss) for the period | 9904 | €32,795 | €3,596 | -€29,198 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,795 | €3,596 | -€29,198 | -89.0% |
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 30 September 2026 via checked.be.