TOP CONSTRUCTION 07: 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.
TOP CONSTRUCTION 07
Largest movements
- Receivables within one year +€41,557
up €41,557 (+595%), from €6,985 to €48,543
of which Trade receivables: +€44,701
- Cash -€27,777
down €27,777 (-80.4%), from €34,562 to €6,785
mainly Receivables within one year (-€41,557) and Stocks and contracts (-€3,180)
- Tangible fixed assets -€11,554
down €11,554 (-39.1%), from €29,545 to €17,991
- Stocks and contracts +€3,180
new in 2023: €3,180
- Tax, wage and social debts +€2,674
up €2,674 (+19.1%), from €13,984 to €16,659
- Trade debts +€2,410
up €2,410 (+115%), from €2,093 to €4,503
- Gross operating margin -€52,513
down €52,513 (-71.4%), from €73,524 to €21,011
- Taxes -€12,296
down €12,296 (-87.9%), from €13,984 to €1,688
- Depreciation +€6,433
up €6,433 (+126%), from €5,121 to €11,554
- Other operating charges +€5,444
up €5,444 (+280%), from €1,947 to €7,391
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.
Derived cash bridge
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 | €71,092 | €76,498 | +€5,406 | +7.6% |
| Fixed assets | 21/28 | €29,545 | €17,991 | -€11,554 | -39.1% |
| Tangible fixed assets | 22/27 | €29,545 | €17,991 | -€11,554 | -39.1% |
| Furniture and vehicles | 24 | €29,545 | €17,991 | -€11,554 | -39.1% |
| Current assets | 29/58 | €41,547 | €58,508 | +€16,960 | +40.8% |
| Stocks and contracts in progress | 3 | - | €3,180 | +€3,180 | |
| Stocks | 30/36 | - | €3,180 | +€3,180 | |
| Amounts receivable within one year | 40/41 | €6,985 | €48,543 | +€41,557 | +595% |
| Trade receivables | 40 | €1,894 | €46,595 | +€44,701 | +2,360% |
| Other amounts receivable | 41 | €5,091 | €1,947 | -€3,144 | -61.8% |
| Cash at bank and in hand | 54/58 | €34,562 | €6,785 | -€27,777 | -80.4% |
| Total equity and liabilities | 10/49 | €71,092 | €76,498 | +€5,406 | +7.6% |
| Equity | 10/15 | €54,803 | €54,986 | +€184 | +0.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,303 | €52,486 | +€184 | +0.4% |
| Amounts payable | 17/49 | €16,290 | €21,512 | +€5,223 | +32.1% |
| Amounts payable within one year | 42/48 | €16,290 | €21,512 | +€5,223 | +32.1% |
| Trade debts | 44 | €2,093 | €4,503 | +€2,410 | +115% |
| Suppliers | 440/4 | €2,093 | €4,503 | +€2,410 | +115% |
| Taxes, remuneration and social security | 45 | €13,984 | €16,659 | +€2,674 | +19.1% |
| Taxes | 450/3 | €13,984 | €16,659 | +€2,674 | +19.1% |
| Other amounts payable | 47/48 | €213 | €350 | +€138 | +64.7% |
| Remuneration, social security and pensions | 62 | €78 | €75 | -€3 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,121 | €11,554 | +€6,433 | +126% |
| Other operating charges | 640/8 | €1,947 | €7,391 | +€5,444 | +280% |
| Gross operating margin | 9900 | €73,524 | €21,011 | -€52,513 | -71.4% |
| Operating profit (loss) | 9901 | €66,378 | €1,990 | -€64,388 | -97.0% |
| Financial charges | 65/66B | €91 | €118 | +€27 | +30.0% |
| Recurring financial charges | 65 | €91 | €118 | +€27 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €66,287 | €1,872 | -€64,415 | -97.2% |
| Income taxes | 67/77 | €13,984 | €1,688 | -€12,296 | -87.9% |
| Profit (loss) for the period | 9904 | €52,303 | €184 | -€52,119 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,303 | €184 | -€52,119 | -99.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.