B.D.G 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.
B.D.G CONSTRUCT
Largest movements
- Receivables within one year +€4,776
up €4,776 (+230.7%), from €2,070 to €6,846
of which Trade receivables: +€4,495
- Tangible fixed assets -€4,200
down €4,200 (-80.8%), from €5,200 to €1,000
- Profit (loss) carried forward +€5,255
up €5,255 (+37.9%), from -€13,877 to -€8,623
- Debts after one year -€3,545
no longer reported in 2023 (was €3,545)
- Other debts +€3,403
up €3,403 (+17.4%), from €19,596 to €22,999
- Current portion of long-term debt -€2,724
down €2,724 (-66.3%), from €4,108 to €1,384
- Trade debts -€1,593
down €1,593 (-60.7%), from €2,624 to €1,031
- Gross operating margin +€11,578
up €11,578, from -€1,819 to €9,759
- Depreciation -€1,600
down €1,600 (-27.6%), from €5,800 to €4,200
- Financial income -€349
no longer reported in 2023 (was €349)
of which Non-recurring financial income: -€258
- Other operating charges -€149
no longer reported in 2023 (was €149)
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 | €22,899 | €23,696 | +€796 | +3.5% |
| Fixed assets | 21/28 | €5,200 | €1,000 | -€4,200 | -80.8% |
| Tangible fixed assets | 22/27 | €5,200 | €1,000 | -€4,200 | -80.8% |
| Furniture and vehicles | 24 | €5,200 | €1,000 | -€4,200 | -80.8% |
| Current assets | 29/58 | €17,700 | €22,696 | +€4,996 | +28.2% |
| Stocks and contracts in progress | 3 | €15,630 | €15,835 | +€205 | +1.3% |
| Stocks | 30/36 | €15,630 | €15,835 | +€205 | +1.3% |
| Amounts receivable within one year | 40/41 | €2,070 | €6,846 | +€4,776 | +230.7% |
| Trade receivables | 40 | €328 | €4,823 | +€4,495 | +1370.4% |
| Other amounts receivable | 41 | €1,742 | €2,023 | +€281 | +16.1% |
| Cash at bank and in hand | 54/58 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €22,899 | €23,696 | +€796 | +3.5% |
| Equity | 10/15 | -€6,973 | -€1,719 | +€5,255 | +75.4% |
| Contributions | 10/11 | €6,904 | €6,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,877 | -€8,623 | +€5,255 | +37.9% |
| Amounts payable | 17/49 | €29,873 | €25,414 | -€4,459 | -14.9% |
| Amounts payable after more than one year | 17 | €3,545 | - | -€3,545 | |
| Financial debts | 170/4 | €3,545 | - | -€3,545 | |
| Amounts payable within one year | 42/48 | €26,328 | €25,414 | -€914 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €4,108 | €1,384 | -€2,724 | -66.3% |
| Trade debts | 44 | €2,624 | €1,031 | -€1,593 | -60.7% |
| Suppliers | 440/4 | €2,624 | €1,031 | -€1,593 | -60.7% |
| Other amounts payable | 47/48 | €19,596 | €22,999 | +€3,403 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,800 | €4,200 | -€1,600 | -27.6% |
| Other operating charges | 640/8 | €149 | - | -€149 | |
| Non-recurring operating charges | 66A | €17 | - | -€17 | |
| Gross operating margin | 9900 | -€1,819 | €9,759 | +€11,578 | |
| Operating profit (loss) | 9901 | -€7,784 | €5,560 | +€13,344 | |
| Financial income | 75/76B | €349 | - | -€349 | |
| Recurring financial income | 75 | €91 | - | -€91 | |
| Non-recurring financial income | 76B | €258 | - | -€258 | |
| Financial charges | 65/66B | €383 | €305 | -€78 | -20.5% |
| Recurring financial charges | 65 | €383 | €305 | -€78 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,818 | €5,255 | +€13,073 | |
| Profit (loss) for the period | 9904 | -€7,818 | €5,255 | +€13,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,818 | €5,255 | +€13,073 |
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 5 October 2026 via checked.be.