B&A CONSTRUCT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
B&A CONSTRUCT
Largest movements
- Receivables within one year +€15,030
up €15,030 (+50.8%), from €29,567 to €44,597
of which Trade receivables: +€29,233
- Cash +€5,746
new in 2024: €5,746
mainly Tax, wage and social debts (+€11,721) and Trade debts (+€7,900)
- Tax, wage and social debts +€11,721
up €11,721 (+59.5%), from €19,697 to €31,418
of which Remuneration and social security: +€9,623
- Trade debts +€7,900
up €7,900 (+545%), from €1,450 to €9,350
- Profit (loss) carried forward +€1,097
up €1,097 (+26.6%), from €4,119 to €5,216
- Purchases and services +€47,810
up €47,810 (+189%), from €25,352 to €73,162
- Gross operating margin -€13,049
down €13,049 (-49.3%), from €26,481 to €13,431
- Staff costs -€5,791
down €5,791 (-32.9%), from €17,615 to €11,824
- Depreciation -€1,350
no longer reported in 2024 (was €1,350)
- Taxes -€1,327
down €1,327 (-77.5%), from €1,712 to €385
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,567 | €50,344 | +€20,777 | +70.3% |
| Current assets | 29/58 | €29,567 | €50,344 | +€20,777 | +70.3% |
| Amounts receivable within one year | 40/41 | €29,567 | €44,597 | +€15,030 | +50.8% |
| Trade receivables | 40 | €4,700 | €33,933 | +€29,233 | +622% |
| Other amounts receivable | 41 | €24,867 | €10,664 | -€14,203 | -57.1% |
| Cash at bank and in hand | 54/58 | - | €5,746 | +€5,746 | |
| Total equity and liabilities | 10/49 | €29,567 | €50,344 | +€20,777 | +70.3% |
| Equity | 10/15 | €8,420 | €9,575 | +€1,155 | +13.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,301 | €1,359 | +€58 | +4.4% |
| Non-distributable reserves | 130/1 | €1,301 | €1,359 | +€58 | +4.4% |
| Legal reserve | 130 | €1,301 | €1,359 | +€58 | +4.4% |
| Profit (loss) carried forward | 14 | €4,119 | €5,216 | +€1,097 | +26.6% |
| Amounts payable | 17/49 | €21,147 | €40,769 | +€19,621 | +92.8% |
| Amounts payable within one year | 42/48 | €21,147 | €40,769 | +€19,621 | +92.8% |
| Trade debts | 44 | €1,450 | €9,350 | +€7,900 | +545% |
| Suppliers | 440/4 | €1,450 | €9,350 | +€7,900 | +545% |
| Taxes, remuneration and social security | 45 | €19,697 | €31,418 | +€11,721 | +59.5% |
| Taxes | 450/3 | €3,777 | €5,875 | +€2,098 | +55.6% |
| Remuneration and social security | 454/9 | €15,921 | €25,544 | +€9,623 | +60.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,352 | €73,162 | +€47,810 | +189% |
| Remuneration, social security and pensions | 62 | €17,615 | €11,824 | -€5,791 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | - | -€1,350 | |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €26,481 | €13,431 | -€13,049 | -49.3% |
| Operating profit (loss) | 9901 | €7,132 | €1,607 | -€5,524 | -77.5% |
| Financial charges | 65/66B | - | €67 | +€67 | |
| Recurring financial charges | 65 | - | €67 | +€67 | |
| Profit (loss) for the period before taxes | 9903 | €7,132 | €1,540 | -€5,591 | -78.4% |
| Income taxes | 67/77 | €1,712 | €385 | -€1,327 | -77.5% |
| Profit (loss) for the period | 9904 | €5,420 | €1,155 | -€4,265 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,420 | €1,155 | -€4,265 | -78.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.