Top Constructie MO: 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.
Top Constructie MO
Largest movements
- Receivables within one year +€365,320
new in 2024: €365,320
of which Trade receivables: +€313,147
- Tangible fixed assets +€11,405
up €11,405 (+129.5%), from €8,805 to €20,209
of which Plant, machinery and equipment: +€13,535
- Trade debts +€260,954
up €260,954 (+11807852.5%), from €2 to €260,956
- Tax, wage and social debts +€57,903
up €57,903 (+256.1%), from €22,606 to €80,509
of which Taxes: +€32,594
- Profit (loss) carried forward +€57,773
up €57,773 (+1391.9%), from €4,151 to €61,923
- Gross operating margin +€54,283
up €54,283 (+625.6%), from €8,676 to €62,960
- Financial charges +€1,989
up €1,989 (+1890.0%), from €105 to €2,094
- Taxes -€1,200
no longer reported in 2024 (was €1,200)
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.
Cash bridge derived
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 | €56,062 | €432,691 | +€376,630 | +671.8% |
| Fixed assets | 21/28 | €8,805 | €22,109 | +€13,305 | +151.1% |
| Tangible fixed assets | 22/27 | €8,805 | €20,209 | +€11,405 | +129.5% |
| Plant, machinery and equipment | 23 | €1,421 | €14,956 | +€13,535 | +952.8% |
| Furniture and vehicles | 24 | €7,384 | €5,253 | -€2,131 | -28.9% |
| Financial fixed assets | 28 | - | €1,900 | +€1,900 | |
| Current assets | 29/58 | €47,257 | €410,582 | +€363,325 | +768.8% |
| Amounts receivable within one year | 40/41 | - | €365,320 | +€365,320 | |
| Trade receivables | 40 | - | €313,147 | +€313,147 | |
| Other amounts receivable | 41 | - | €52,173 | +€52,173 | |
| Cash at bank and in hand | 54/58 | €47,257 | €45,262 | -€1,995 | -4.2% |
| Total equity and liabilities | 10/49 | €56,062 | €432,691 | +€376,630 | +671.8% |
| Equity | 10/15 | €10,151 | €67,923 | +€57,773 | +569.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €4,151 | €61,923 | +€57,773 | +1391.9% |
| Amounts payable | 17/49 | €45,911 | €364,768 | +€318,857 | +694.5% |
| Amounts payable within one year | 42/48 | €45,911 | €364,768 | +€318,857 | +694.5% |
| Trade debts | 44 | €2 | €260,956 | +€260,954 | +11807852.5% |
| Suppliers | 440/4 | €2 | €260,956 | +€260,954 | +11807852.5% |
| Taxes, remuneration and social security | 45 | €22,606 | €80,509 | +€57,903 | +256.1% |
| Taxes | 450/3 | €1,511 | €34,105 | +€32,594 | +2156.4% |
| Remuneration and social security | 454/9 | €21,094 | €46,404 | +€25,310 | +120.0% |
| Other amounts payable | 47/48 | €23,303 | €23,303 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | €2,745 | +€206 | +8.1% |
| Other operating charges | 640/8 | €920 | €348 | -€572 | -62.2% |
| Gross operating margin | 9900 | €8,676 | €62,960 | +€54,283 | +625.6% |
| Operating profit (loss) | 9901 | €5,217 | €59,866 | +€54,649 | +1047.4% |
| Financial charges | 65/66B | €105 | €2,094 | +€1,989 | +1890.0% |
| Recurring financial charges | 65 | €105 | €2,094 | +€1,989 | +1890.0% |
| Profit (loss) for the period before taxes | 9903 | €5,112 | €57,773 | +€52,660 | +1030.1% |
| Income taxes | 67/77 | €1,200 | - | -€1,200 | |
| Profit (loss) for the period | 9904 | €3,912 | €57,773 | +€53,860 | +1376.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,912 | €57,773 | +€53,860 | +1376.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.