TINA 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.
TINA CONSTRUCT
Largest movements
- Receivables within one year +€9,645
up €9,645 (+26.6%), from €36,255 to €45,900
of which Other amounts receivable: +€10,950
- Cash +€2,727
up €2,727 (+29.7%), from €9,169 to €11,896
mainly Accrued charges and deferred income (+€6,854) and Tax, wage and social debts (+€5,582)
- Accrued charges and deferred income +€6,854
new in 2023: €6,854
- Other debts -€5,589
down €5,589 (-38.5%), from €14,500 to €8,911
- Tax, wage and social debts +€5,582
up €5,582 (+30.0%), from €18,616 to €24,198
- Profit (loss) carried forward +€3,546
up €3,546 (+28.8%), from €12,308 to €15,854
- Trade debts +€1,978
new in 2023: €1,978
- Staff costs +€40,338
new in 2023: €40,338
- Gross operating margin +€11,175
up €11,175 (+19.2%), from €58,094 to €69,269
- Financial charges -€9,956
down €9,956 (-33.4%), from €29,827 to €19,871
of which Non-recurring financial charges: -€9,854
- Taxes -€8,151
down €8,151 (-61.5%), from €13,245 to €5,094
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 | €45,424 | €57,796 | +€12,372 | +27.2% |
| Current assets | 29/58 | €45,424 | €57,796 | +€12,372 | +27.2% |
| Amounts receivable within one year | 40/41 | €36,255 | €45,900 | +€9,645 | +26.6% |
| Trade receivables | 40 | €20,998 | €19,694 | -€1,305 | -6.2% |
| Other amounts receivable | 41 | €15,256 | €26,206 | +€10,950 | +71.8% |
| Cash at bank and in hand | 54/58 | €9,169 | €11,896 | +€2,727 | +29.7% |
| Total equity and liabilities | 10/49 | €45,424 | €57,796 | +€12,372 | +27.2% |
| Equity | 10/15 | €12,308 | €15,854 | +€3,546 | +28.8% |
| Profit (loss) carried forward | 14 | €12,308 | €15,854 | +€3,546 | +28.8% |
| Amounts payable | 17/49 | €33,116 | €41,942 | +€8,826 | +26.7% |
| Amounts payable within one year | 42/48 | €33,116 | €35,088 | +€1,972 | +6.0% |
| Trade debts | 44 | - | €1,978 | +€1,978 | |
| Suppliers | 440/4 | - | €1,978 | +€1,978 | |
| Taxes, remuneration and social security | 45 | €18,616 | €24,198 | +€5,582 | +30.0% |
| Taxes | 450/3 | €18,616 | €24,198 | +€5,582 | +30.0% |
| Other amounts payable | 47/48 | €14,500 | €8,911 | -€5,589 | -38.5% |
| Accrued charges and deferred income | 492/3 | - | €6,854 | +€6,854 | |
| Remuneration, social security and pensions | 62 | - | €40,338 | +€40,338 | |
| Other operating charges | 640/8 | - | €421 | +€421 | |
| Gross operating margin | 9900 | €58,094 | €69,269 | +€11,175 | +19.2% |
| Operating profit (loss) | 9901 | €58,094 | €28,511 | -€29,584 | -50.9% |
| Financial charges | 65/66B | €29,827 | €19,871 | -€9,956 | -33.4% |
| Recurring financial charges | 65 | €5,116 | €5,014 | -€102 | -2.0% |
| Non-recurring financial charges | 66B | €24,711 | €14,856 | -€9,854 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €28,268 | €8,640 | -€19,628 | -69.4% |
| Income taxes | 67/77 | €13,245 | €5,094 | -€8,151 | -61.5% |
| Profit (loss) for the period | 9904 | €15,023 | €3,546 | -€11,477 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,023 | €3,546 | -€11,477 | -76.4% |
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 9 October 2026 via checked.be.