5A BOUW: 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.
5A BOUW
Largest movements
- Tangible fixed assets -€21,072
down €21,072 (-33.2%), from €63,452 to €42,380
of which Plant, machinery and equipment: -€12,903
- Cash +€20,557
up €20,557 (+53.0%), from €38,787 to €59,344
mainly Net result for the year (+€51,998) and Depreciation (+€24,999)
- Receivables within one year -€15,036
down €15,036 (-49.0%), from €30,714 to €15,678
of which Other amounts receivable: -€24,849
- Current investments +€11,400
up €11,400 (+93.1%), from €12,250 to €23,650
- Debts after one year -€16,138
down €16,138 (-40.9%), from €39,413 to €23,276
- Tax, wage and social debts +€11,269
up €11,269 (+133%), from €8,453 to €19,722
- Profit (loss) carried forward +€4,939
up €4,939 (+6.4%), from €77,198 to €82,136
- Current portion of long-term debt -€4,096
down €4,096 (-20.2%), from €20,234 to €16,138
- Gross operating margin +€59,177
up €59,177 (+148%), from €40,076 to €99,253
- Taxes +€16,004
up €16,004 (+495%), from €3,233 to €19,237
- Depreciation +€1,248
up €1,248 (+5.3%), from €23,751 to €24,999
- Financial income -€1,197
down €1,197 (-97.3%), from €1,229 to €33
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,048 | €143,878 | -€4,169 | -2.8% |
| Fixed assets | 21/28 | €63,452 | €42,380 | -€21,072 | -33.2% |
| Tangible fixed assets | 22/27 | €63,452 | €42,380 | -€21,072 | -33.2% |
| Plant, machinery and equipment | 23 | €38,026 | €25,123 | -€12,903 | -33.9% |
| Leasing and similar rights | 25 | €25,427 | €17,257 | -€8,169 | -32.1% |
| Current assets | 29/58 | €84,595 | €101,498 | +€16,903 | +20.0% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,714 | €15,678 | -€15,036 | -49.0% |
| Trade receivables | 40 | - | €9,813 | +€9,813 | |
| Other amounts receivable | 41 | €30,714 | €5,865 | -€24,849 | -80.9% |
| Current investments | 50/53 | €12,250 | €23,650 | +€11,400 | +93.1% |
| Cash at bank and in hand | 54/58 | €38,787 | €59,344 | +€20,557 | +53.0% |
| Deferred charges and accrued income | 490/1 | €344 | €326 | -€18 | -5.2% |
| Total equity and liabilities | 10/49 | €148,048 | €143,878 | -€4,169 | -2.8% |
| Equity | 10/15 | €78,198 | €83,136 | +€4,939 | +6.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,198 | €82,136 | +€4,939 | +6.4% |
| Amounts payable | 17/49 | €69,850 | €60,742 | -€9,108 | -13.0% |
| Amounts payable after more than one year | 17 | €39,413 | €23,276 | -€16,138 | -40.9% |
| Financial debts | 170/4 | €39,413 | €23,276 | -€16,138 | -40.9% |
| Amounts payable within one year | 42/48 | €30,436 | €37,466 | +€7,030 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €20,234 | €16,138 | -€4,096 | -20.2% |
| Trade debts | 44 | €1,750 | €1,606 | -€143 | -8.2% |
| Suppliers | 440/4 | €1,750 | €1,606 | -€143 | -8.2% |
| Taxes, remuneration and social security | 45 | €8,453 | €19,722 | +€11,269 | +133% |
| Taxes | 450/3 | €8,453 | €19,722 | +€11,269 | +133% |
| Remuneration, social security and pensions | 62 | €534 | €547 | +€14 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,751 | €24,999 | +€1,248 | +5.3% |
| Other operating charges | 640/8 | €346 | €471 | +€124 | +35.9% |
| Gross operating margin | 9900 | €40,076 | €99,253 | +€59,177 | +148% |
| Operating profit (loss) | 9901 | €15,445 | €73,236 | +€57,791 | +374% |
| Financial income | 75/76B | €1,229 | €33 | -€1,197 | -97.3% |
| Recurring financial income | 75 | €1,229 | €33 | -€1,197 | -97.3% |
| Financial charges | 65/66B | €2,932 | €2,035 | -€897 | -30.6% |
| Recurring financial charges | 65 | €2,932 | €2,035 | -€897 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €13,742 | €71,234 | +€57,492 | +418% |
| Income taxes | 67/77 | €3,233 | €19,237 | +€16,004 | +495% |
| Profit (loss) for the period | 9904 | €10,509 | €51,998 | +€41,488 | +395% |
| Profit (loss) for the period to be appropriated | 9905 | €10,509 | €51,998 | +€41,488 | +395% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.