A&E 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.
A&E Bouw
Largest movements
- Receivables within one year +€17,484
up €17,484 (+12.2%), from €143,360 to €160,844
of which Other amounts receivable: +€33,424
- Cash -€3,182
down €3,182 (-75.8%), from €4,198 to €1,016
mainly Tax, wage and social debts (-€25,944) and Receivables within one year (-€17,484)
- Tangible fixed assets -€2,520
down €2,520 (-22.9%), from €11,026 to €8,506
of which Furniture and vehicles: -€3,178
- Reserves +€133,248
up €133,248 (+36757.1%), from €363 to €133,611
of which Distributable reserves: +€133,248
- Profit (loss) carried forward -€94,219
down €94,219 (-100.0%), from €94,219 to €0
- Tax, wage and social debts -€25,944
down €25,944 (-56.8%), from €45,697 to €19,754
- Trade debts -€7,304
down €7,304 (-59.9%), from €12,202 to €4,898
- Short-term financial debts +€6,000
new in 2025: €6,000
- Other operating charges -€60,651
down €60,651 (-97.8%), from €62,025 to €1,374
- Write-downs +€54,177
up €54,177, from -€54,177 to €0
- Gross operating margin +€45,647
up €45,647 (+279.0%), from €16,363 to €62,010
- Taxes +€20,686
up €20,686 (+786.1%), from €2,631 to €23,317
- Financial charges -€14,904
down €14,904 (-87.6%), from €17,014 to €2,109
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.
Cash bridge derived
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 | €158,681 | €170,463 | +€11,782 | +7.4% |
| Fixed assets | 21/28 | €11,123 | €8,603 | -€2,520 | -22.7% |
| Tangible fixed assets | 22/27 | €11,026 | €8,506 | -€2,520 | -22.9% |
| Plant, machinery and equipment | 23 | - | €658 | +€658 | |
| Furniture and vehicles | 24 | €11,026 | €7,849 | -€3,178 | -28.8% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €147,557 | €161,859 | +€14,302 | +9.7% |
| Amounts receivable within one year | 40/41 | €143,360 | €160,844 | +€17,484 | +12.2% |
| Trade receivables | 40 | €25,196 | €9,257 | -€15,939 | -63.3% |
| Other amounts receivable | 41 | €118,163 | €151,587 | +€33,424 | +28.3% |
| Cash at bank and in hand | 54/58 | €4,198 | €1,016 | -€3,182 | -75.8% |
| Total equity and liabilities | 10/49 | €158,681 | €170,463 | +€11,782 | +7.4% |
| Equity | 10/15 | €100,781 | €139,811 | +€39,029 | +38.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €363 | €133,611 | +€133,248 | +36757.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €363 | €133,611 | +€133,248 | +36757.1% |
| Profit (loss) carried forward | 14 | €94,219 | €0 | -€94,219 | -100.0% |
| Amounts payable | 17/49 | €57,900 | €30,652 | -€27,247 | -47.1% |
| Amounts payable within one year | 42/48 | €57,900 | €30,652 | -€27,247 | -47.1% |
| Financial debts | 43 | - | €6,000 | +€6,000 | |
| Other loans | 439 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €12,202 | €4,898 | -€7,304 | -59.9% |
| Suppliers | 440/4 | €12,202 | €4,898 | -€7,304 | -59.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €45,697 | €19,754 | -€25,944 | -56.8% |
| Taxes | 450/3 | €45,697 | €19,754 | -€25,944 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,177 | €3,506 | +€329 | +10.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€54,177 | €0 | +€54,177 | |
| Other operating charges | 640/8 | €62,025 | €1,374 | -€60,651 | -97.8% |
| Non-recurring operating charges | 66A | €1,707 | €0 | -€1,707 | -100.0% |
| Gross operating margin | 9900 | €16,363 | €62,010 | +€45,647 | +279.0% |
| Operating profit (loss) | 9901 | €3,630 | €57,130 | +€53,500 | +1473.8% |
| Financial income | 75/76B | €7,440 | €7,326 | -€114 | -1.5% |
| Recurring financial income | 75 | €7,440 | €7,326 | -€114 | -1.5% |
| Financial charges | 65/66B | €17,014 | €2,109 | -€14,904 | -87.6% |
| Recurring financial charges | 65 | €17,014 | €2,109 | -€14,904 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,943 | €62,346 | +€68,290 | |
| Income taxes | 67/77 | €2,631 | €23,317 | +€20,686 | +786.1% |
| Profit (loss) for the period | 9904 | -€8,575 | €39,029 | +€47,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,575 | €39,029 | +€47,604 |
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 11 October 2026 via checked.be.