TECHNIQUES SPÉCIALES DU BÂTIMENT: 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.
TECHNIQUES SPÉCIALES DU BÂTIMENT
Largest movements
- Receivables within one year -€34,694
down €34,694 (-64.2%), from €54,010 to €19,316
of which Trade receivables: -€40,551
- Stocks and contracts +€6,254
up €6,254 (+18.0%), from €34,787 to €41,041
of which Contracts in progress: +€6,254
- Cash +€3,316
up €3,316 (+61.8%), from €5,366 to €8,682
mainly Receivables within one year (+€34,694) and Depreciation (+€6,593)
- Debts after one year -€14,953
down €14,953 (-41.1%), from €36,406 to €21,453
- Profit (loss) carried forward -€10,837
down €10,837 (-73.0%), from €14,851 to €4,014
- Trade debts +€5,593
up €5,593 (+18.7%), from €29,857 to €35,450
- Current portion of long-term debt -€4,450
down €4,450 (-22.9%), from €19,426 to €14,976
- Gross operating margin +€42,308
up €42,308, from -€39,468 to €2,840
- Staff costs -€5,832
down €5,832 (-79.4%), from €7,342 to €1,510
- Other operating charges -€1,340
down €1,340 (-53.5%), from €2,506 to €1,166
- Taxes +€1,217
up €1,217, from -€571 to €646
- Depreciation -€1,048
down €1,048 (-13.7%), from €7,641 to €6,593
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.
Derived cash bridge
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 | €145,277 | €120,042 | -€25,235 | -17.4% |
| Fixed assets | 21/28 | €51,114 | €50,508 | -€606 | -1.2% |
| Tangible fixed assets | 22/27 | €50,414 | €49,808 | -€606 | -1.2% |
| Land and buildings | 22 | €37,439 | €34,666 | -€2,773 | -7.4% |
| Plant, machinery and equipment | 23 | €7,412 | €6,595 | -€817 | -11.0% |
| Furniture and vehicles | 24 | €5,563 | €8,547 | +€2,984 | +53.6% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €94,163 | €69,534 | -€24,629 | -26.2% |
| Stocks and contracts in progress | 3 | €34,787 | €41,041 | +€6,254 | +18.0% |
| Stocks | 30/36 | €1,899 | €1,899 | = | 0.0% |
| Contracts in progress | 37 | €32,888 | €39,142 | +€6,254 | +19.0% |
| Amounts receivable within one year | 40/41 | €54,010 | €19,316 | -€34,694 | -64.2% |
| Trade receivables | 40 | €40,551 | - | -€40,551 | |
| Other amounts receivable | 41 | €13,459 | €19,316 | +€5,857 | +43.5% |
| Cash at bank and in hand | 54/58 | €5,366 | €8,682 | +€3,316 | +61.8% |
| Deferred charges and accrued income | 490/1 | - | €495 | +€495 | |
| Total equity and liabilities | 10/49 | €145,277 | €120,042 | -€25,235 | -17.4% |
| Equity | 10/15 | €55,311 | €44,474 | -€10,837 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,851 | €4,014 | -€10,837 | -73.0% |
| Amounts payable | 17/49 | €89,966 | €75,568 | -€14,398 | -16.0% |
| Amounts payable after more than one year | 17 | €36,406 | €21,453 | -€14,953 | -41.1% |
| Financial debts | 170/4 | €36,406 | €21,453 | -€14,953 | -41.1% |
| Amounts payable within one year | 42/48 | €53,560 | €54,115 | +€555 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €19,426 | €14,976 | -€4,450 | -22.9% |
| Trade debts | 44 | €29,857 | €35,450 | +€5,593 | +18.7% |
| Suppliers | 440/4 | €29,857 | €35,450 | +€5,593 | +18.7% |
| Taxes, remuneration and social security | 45 | €4,277 | €3,689 | -€588 | -13.7% |
| Taxes | 450/3 | €872 | €723 | -€149 | -17.1% |
| Remuneration and social security | 454/9 | €3,405 | €2,966 | -€439 | -12.9% |
| Remuneration, social security and pensions | 62 | €7,342 | €1,510 | -€5,832 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,641 | €6,593 | -€1,048 | -13.7% |
| Other operating charges | 640/8 | €2,506 | €1,166 | -€1,340 | -53.5% |
| Gross operating margin | 9900 | -€39,468 | €2,840 | +€42,308 | |
| Operating profit (loss) | 9901 | -€56,957 | -€6,429 | +€50,528 | +88.7% |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €3,101 | €3,762 | +€661 | +21.3% |
| Recurring financial charges | 65 | €2,975 | €3,662 | +€687 | +23.1% |
| Non-recurring financial charges | 66B | €126 | €100 | -€26 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€59,975 | -€10,191 | +€49,784 | +83.0% |
| Income taxes | 67/77 | -€571 | €646 | +€1,217 | |
| Profit (loss) for the period | 9904 | -€59,404 | -€10,837 | +€48,567 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,404 | -€10,837 | +€48,567 | +81.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.