THE BEST CONSTRUCTION: 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.
THE BEST CONSTRUCTION
Largest movements
- Receivables within one year +€38,688
up €38,688 (+43.2%), from €89,519 to €128,207
of which Trade receivables: +€87,085
- Tangible fixed assets -€5,511
no longer reported in 2024 (was €5,511)
- Cash -€5,348
no longer reported in 2024 (was €5,348)
mainly Receivables within one year (-€38,688) and Trade debts (-€15,359)
- Profit (loss) carried forward +€30,419
up €30,419 (+91.4%), from €33,279 to €63,697
- Trade debts -€15,359
down €15,359 (-32.8%), from €46,811 to €31,452
- Tax, wage and social debts +€12,748
up €12,748 (+150%), from €8,518 to €21,266
of which Taxes: +€10,140
- Gross operating margin +€32,644
up €32,644 (+223%), from €14,664 to €47,308
- Taxes +€8,375
up €8,375 (+474%), from €1,765 to €10,140
- Other operating charges +€892
up €892 (+498%), from €179 to €1,071
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 | €100,378 | €128,207 | +€27,829 | +27.7% |
| Fixed assets | 21/28 | €5,511 | - | -€5,511 | |
| Tangible fixed assets | 22/27 | €5,511 | - | -€5,511 | |
| Furniture and vehicles | 24 | €5,511 | - | -€5,511 | |
| Current assets | 29/58 | €94,867 | €128,207 | +€33,340 | +35.1% |
| Amounts receivable within one year | 40/41 | €89,519 | €128,207 | +€38,688 | +43.2% |
| Trade receivables | 40 | €26,155 | €113,240 | +€87,085 | +333% |
| Other amounts receivable | 41 | €63,365 | €14,968 | -€48,397 | -76.4% |
| Cash at bank and in hand | 54/58 | €5,348 | - | -€5,348 | |
| Total equity and liabilities | 10/49 | €100,378 | €128,207 | +€27,829 | +27.7% |
| Equity | 10/15 | €34,279 | €64,697 | +€30,419 | +88.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Share premium | 1100/10 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | €33,279 | €63,697 | +€30,419 | +91.4% |
| Amounts payable | 17/49 | €66,099 | €63,510 | -€2,589 | -3.9% |
| Amounts payable after more than one year | 17 | €930 | €930 | = | 0.0% |
| Financial debts | 170/4 | €930 | €930 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,169 | €62,580 | -€2,589 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €9,840 | €9,840 | = | 0.0% |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Trade debts | 44 | €46,811 | €31,452 | -€15,359 | -32.8% |
| Bills of exchange payable | 441 | €46,811 | €31,452 | -€15,359 | -32.8% |
| Taxes, remuneration and social security | 45 | €8,518 | €21,266 | +€12,748 | +150% |
| Taxes | 450/3 | €8,518 | €18,658 | +€10,140 | +119% |
| Remuneration and social security | 454/9 | - | €2,608 | +€2,608 | |
| Remuneration, social security and pensions | 62 | €83 | - | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,509 | €5,511 | +€2 | 0.0% |
| Other operating charges | 640/8 | €179 | €1,071 | +€892 | +498% |
| Gross operating margin | 9900 | €14,664 | €47,308 | +€32,644 | +223% |
| Operating profit (loss) | 9901 | €8,893 | €40,726 | +€31,834 | +358% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €107 | €180 | +€73 | +68.5% |
| Recurring financial charges | 65 | €107 | €180 | +€73 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €8,786 | €40,558 | +€31,772 | +362% |
| Income taxes | 67/77 | €1,765 | €10,140 | +€8,375 | +474% |
| Profit (loss) for the period | 9904 | €7,021 | €30,419 | +€23,397 | +333% |
| Profit (loss) for the period to be appropriated | 9905 | €7,021 | €30,419 | +€23,397 | +333% |
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 26 October 2026 via checked.be.