TIBERIUS 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.
TIBERIUS CONSTRUCT
Largest movements
- Cash -€642
down €642 (-11.7%), from €5,483 to €4,841
mainly Net result for the year (-€1,474)
- Profit (loss) carried forward -€1,474
down €1,474 (-0.7%), from -€196,567 to -€198,041
- Trade debts +€657
new in 2023: €657
- Other debts +€175
up €175 (+2.8%), from €6,300 to €6,475
- Gross operating margin -€445
new in 2023: -€445
- Purchases and services +€445
new in 2023: €445
- Other operating charges +€407
new in 2023: €407
- Financial charges -€18
down €18 (-8.4%), from €215 to €197
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 | €5,483 | €4,841 | -€642 | -11.7% |
| Current assets | 29/58 | €5,483 | €4,841 | -€642 | -11.7% |
| Cash at bank and in hand | 54/58 | €5,483 | €4,841 | -€642 | -11.7% |
| Total equity and liabilities | 10/49 | €5,483 | €4,841 | -€642 | -11.7% |
| Equity | 10/15 | -€146,567 | -€148,041 | -€1,474 | -1.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,567 | -€198,041 | -€1,474 | -0.7% |
| Amounts payable | 17/49 | €152,050 | €152,882 | +€832 | +0.5% |
| Amounts payable after more than one year | 17 | €135,000 | €135,000 | = | 0.0% |
| Other amounts payable | 178/9 | €135,000 | €135,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,050 | €17,882 | +€832 | +4.9% |
| Trade debts | 44 | - | €657 | +€657 | |
| Suppliers | 440/4 | - | €657 | +€657 | |
| Advances received on contracts in progress | 46 | €10,450 | €10,450 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €300 | €300 | = | 0.0% |
| Taxes | 450/3 | €300 | €300 | = | 0.0% |
| Other amounts payable | 47/48 | €6,300 | €6,475 | +€175 | +2.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €445 | +€445 | |
| Other operating charges | 640/8 | - | €407 | +€407 | |
| Non-recurring operating charges | 66A | €3,600 | €425 | -€3,175 | -88.2% |
| Gross operating margin | 9900 | - | -€445 | -€445 | |
| Operating profit (loss) | 9901 | -€3,600 | -€1,277 | +€2,323 | +64.5% |
| Financial charges | 65/66B | €215 | €197 | -€18 | -8.4% |
| Recurring financial charges | 65 | €215 | €197 | -€18 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,815 | -€1,474 | +€2,341 | +61.4% |
| Profit (loss) for the period | 9904 | -€3,815 | -€1,474 | +€2,341 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,815 | -€1,474 | +€2,341 | +61.4% |
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 8 October 2026 via checked.be.