VI CONSTRUCT: 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.
VI CONSTRUCT
Largest movements
- Cash +€5,637
up €5,637 (+63.4%), from €8,886 to €14,523
mainly Net result for the year (+€18,021) and Trade debts (+€9,996)
- Tangible fixed assets +€5,097
up €5,097 (+620%), from €822 to €5,919
of which Furniture and vehicles: +€5,062
- Tax, wage and social debts -€19,172
down €19,172 (-97.3%), from €19,700 to €528
- Profit (loss) carried forward +€18,021
up €18,021 (+20.6%), from €87,488 to €105,509
- Trade debts +€9,996
up €9,996 (+1,000%), from €1,000 to €10,996
- Other debts +€1,276
up €1,276 (+55.8%), from €2,286 to €3,562
- Gross operating margin -€67,624
down €67,624 (-76.0%), from €88,937 to €21,312
- Depreciation +€1,436
up €1,436 (+102%), from €1,404 to €2,839
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 | €110,474 | €120,595 | +€10,122 | +9.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €822 | €5,919 | +€5,097 | +620% |
| Tangible fixed assets | 22/27 | €822 | €5,919 | +€5,097 | +620% |
| Furniture and vehicles | 24 | €822 | €5,884 | +€5,062 | +615% |
| Other tangible fixed assets | 26 | - | €35 | +€35 | |
| Current assets | 29/58 | €109,651 | €114,676 | +€5,025 | +4.6% |
| Amounts receivable within one year | 40/41 | €100,765 | €100,153 | -€612 | -0.6% |
| Trade receivables | 40 | €84,409 | €99,212 | +€14,803 | +17.5% |
| Other amounts receivable | 41 | €16,356 | €941 | -€15,415 | -94.2% |
| Cash at bank and in hand | 54/58 | €8,886 | €14,523 | +€5,637 | +63.4% |
| Total equity and liabilities | 10/49 | €110,474 | €120,595 | +€10,122 | +9.2% |
| Equity | 10/15 | €87,488 | €105,509 | +€18,021 | +20.6% |
| Contributions | 10/11 | €0 | €0 | = | |
| Contributions outside capital | 11 | - | €0 | = | |
| Other | 1109/19 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €87,488 | €105,509 | +€18,021 | +20.6% |
| Amounts payable | 17/49 | €22,986 | €15,086 | -€7,900 | -34.4% |
| Amounts payable within one year | 42/48 | €22,986 | €15,086 | -€7,900 | -34.4% |
| Trade debts | 44 | €1,000 | €10,996 | +€9,996 | +1,000% |
| Suppliers | 440/4 | €1,000 | €10,996 | +€9,996 | +1,000% |
| Taxes, remuneration and social security | 45 | €19,700 | €528 | -€19,172 | -97.3% |
| Remuneration and social security | 454/9 | €19,700 | €528 | -€19,172 | -97.3% |
| Other amounts payable | 47/48 | €2,286 | €3,562 | +€1,276 | +55.8% |
| Remuneration, social security and pensions | 62 | - | €74 | +€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,404 | €2,839 | +€1,436 | +102% |
| Other operating charges | 640/8 | - | €295 | +€295 | |
| Gross operating margin | 9900 | €88,937 | €21,312 | -€67,624 | -76.0% |
| Operating profit (loss) | 9901 | €87,533 | €18,104 | -€69,429 | -79.3% |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Non-recurring financial income | 76B | - | €98 | +€98 | |
| Financial charges | 65/66B | €45 | €181 | +€136 | +299% |
| Recurring financial charges | 65 | €45 | €181 | +€136 | +299% |
| Profit (loss) for the period before taxes | 9903 | €87,488 | €18,021 | -€69,466 | -79.4% |
| Profit (loss) for the period | 9904 | €87,488 | €18,021 | -€69,466 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,488 | €18,021 | -€69,466 | -79.4% |
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 17 October 2026 via checked.be.