SBS CONSTRUCTION: 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.
SBS CONSTRUCTION
Largest movements
- Receivables within one year -€4,454
down €4,454 (-69.2%), from €6,437 to €1,983
of which Trade receivables: -€5,249
- Cash -€3,886
down €3,886 (-94.8%), from €4,097 to €211
mainly Net result for the year (-€7,992) and Trade debts (-€1,445)
- Profit (loss) carried forward -€7,992
down €7,992 (-180.0%), from -€4,439 to -€12,431
- Trade debts -€1,445
down €1,445 (-33.6%), from €4,305 to €2,860
- Other debts +€1,297
up €1,297 (+21.9%), from €5,910 to €7,207
- Tax, wage and social debts -€306
down €306 (-12.9%), from €2,364 to €2,058
- Gross operating margin -€9,113
down €9,113, from €2,179 to -€6,934
- Taxes -€1,064
down €1,064, from €835 to -€229
- Financial charges +€470
up €470 (+839.3%), from €56 to €526
- Financial income -€86
no longer reported in 2023 (was €86)
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 | €10,640 | €2,194 | -€8,446 | -79.4% |
| Current assets | 29/58 | €10,640 | €2,194 | -€8,446 | -79.4% |
| Amounts receivable within one year | 40/41 | €6,437 | €1,983 | -€4,454 | -69.2% |
| Trade receivables | 40 | €5,249 | - | -€5,249 | |
| Other amounts receivable | 41 | €1,188 | €1,983 | +€795 | +66.9% |
| Cash at bank and in hand | 54/58 | €4,097 | €211 | -€3,886 | -94.8% |
| Deferred charges and accrued income | 490/1 | €106 | - | -€106 | |
| Total equity and liabilities | 10/49 | €10,640 | €2,194 | -€8,446 | -79.4% |
| Equity | 10/15 | -€1,939 | -€9,931 | -€7,992 | -412.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,439 | -€12,431 | -€7,992 | -180.0% |
| Amounts payable | 17/49 | €12,579 | €12,125 | -€454 | -3.6% |
| Amounts payable within one year | 42/48 | €12,579 | €12,125 | -€454 | -3.6% |
| Trade debts | 44 | €4,305 | €2,860 | -€1,445 | -33.6% |
| Suppliers | 440/4 | €4,305 | €2,860 | -€1,445 | -33.6% |
| Taxes, remuneration and social security | 45 | €2,364 | €2,058 | -€306 | -12.9% |
| Taxes | 450/3 | €2,364 | €2,058 | -€306 | -12.9% |
| Other amounts payable | 47/48 | €5,910 | €7,207 | +€1,297 | +21.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €717 | €761 | +€44 | +6.1% |
| Gross operating margin | 9900 | €2,179 | -€6,934 | -€9,113 | |
| Operating profit (loss) | 9901 | €1,462 | -€7,695 | -€9,157 | |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €56 | €526 | +€470 | +839.3% |
| Recurring financial charges | 65 | €56 | €526 | +€470 | +839.3% |
| Profit (loss) for the period before taxes | 9903 | €1,492 | -€8,221 | -€9,713 | |
| Income taxes | 67/77 | €835 | -€229 | -€1,064 | |
| Profit (loss) for the period | 9904 | €657 | -€7,992 | -€8,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €657 | -€7,992 | -€8,649 |
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 29 September 2026 via checked.be.