A.L.D. BOUW: what changed
A.L.D. BOUW
Largest movements
- Receivables within one year +€105,998
up €105,998 (+51.5%), from €205,867 to €311,865
of which Other amounts receivable: +€95,197
- Receivables after one year -€70,000
down €70,000 (-36.8%), from €190,000 to €120,000
- Reserves +€47,084
up €47,084 (+16.8%), from €280,922 to €328,006
of which Distributable reserves: +€47,084
- Trade debts -€29,016
down €29,016 (-91.6%), from €31,664 to €2,648
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Debts after one year -€7,617
down €7,617 (-11.0%), from €69,536 to €61,919
- Short-term financial debts +€5,830
up €5,830 (+170%), from €3,438 to €9,268
- Depreciation +€4,052
up €4,052 (+196%), from €2,065 to €6,117
- Gross operating margin +€4,036
up €4,036 (+6.8%), from €59,040 to €63,076
- Financial charges +€2,818
up €2,818 (+41.0%), from €6,866 to €9,683
- Financial income +€2,108
up €2,108 (+14.4%), from €14,617 to €16,725
- Taxes +€1,892
up €1,892 (+14.6%), from €13,003 to €14,895
Change in the result, 2024 to 2025
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,482 | €458,482 | +€34,000 | +8.0% |
| Fixed assets | 21/28 | €25,765 | €21,346 | -€4,418 | -17.1% |
| Tangible fixed assets | 22/27 | €25,765 | €21,346 | -€4,418 | -17.1% |
| Land and buildings | 22 | €978 | €734 | -€245 | -25.0% |
| Plant, machinery and equipment | 23 | €343 | €1,476 | +€1,133 | +331% |
| Furniture and vehicles | 24 | €24,444 | €19,137 | -€5,307 | -21.7% |
| Current assets | 29/58 | €398,717 | €437,135 | +€38,418 | +9.6% |
| Amounts receivable after more than one year | 29 | €190,000 | €120,000 | -€70,000 | -36.8% |
| Other amounts receivable | 291 | €190,000 | €120,000 | -€70,000 | -36.8% |
| Stocks and contracts in progress | 3 | €2,851 | €5,270 | +€2,420 | +84.9% |
| Stocks | 30/36 | €2,851 | €5,270 | +€2,420 | +84.9% |
| Amounts receivable within one year | 40/41 | €205,867 | €311,865 | +€105,998 | +51.5% |
| Trade receivables | 40 | €422 | €11,223 | +€10,801 | +2,562% |
| Other amounts receivable | 41 | €205,445 | €300,642 | +€95,197 | +46.3% |
| Total equity and liabilities | 10/49 | €424,482 | €458,482 | +€34,000 | +8.0% |
| Equity | 10/15 | €287,122 | €346,606 | +€59,484 | +20.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €280,922 | €328,006 | +€47,084 | +16.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €279,062 | €326,146 | +€47,084 | +16.9% |
| Amounts payable | 17/49 | €137,360 | €111,876 | -€25,484 | -18.6% |
| Amounts payable after more than one year | 17 | €69,536 | €61,919 | -€7,617 | -11.0% |
| Financial debts | 170/4 | €69,536 | €61,919 | -€7,617 | -11.0% |
| Amounts payable within one year | 42/48 | €67,824 | €49,957 | -€17,867 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €7,015 | €7,617 | +€602 | +8.6% |
| Financial debts | 43 | €3,438 | €9,268 | +€5,830 | +170% |
| Credit institutions | 430/8 | €3,438 | €9,268 | +€5,830 | +170% |
| Trade debts | 44 | €31,664 | €2,648 | -€29,016 | -91.6% |
| Suppliers | 440/4 | €31,664 | €2,648 | -€29,016 | -91.6% |
| Taxes, remuneration and social security | 45 | €25,707 | €30,423 | +€4,716 | +18.3% |
| Taxes | 450/3 | €25,707 | €30,423 | +€4,716 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,065 | €6,117 | +€4,052 | +196% |
| Other operating charges | 640/8 | €2,457 | €2,022 | -€435 | -17.7% |
| Non-recurring operating charges | 66A | €12,343 | - | -€12,343 | |
| Gross operating margin | 9900 | €59,040 | €63,076 | +€4,036 | +6.8% |
| Operating profit (loss) | 9901 | €42,175 | €54,937 | +€12,762 | +30.3% |
| Financial income | 75/76B | €14,617 | €16,725 | +€2,108 | +14.4% |
| Recurring financial income | 75 | €14,617 | €16,725 | +€2,108 | +14.4% |
| Financial charges | 65/66B | €6,866 | €9,683 | +€2,818 | +41.0% |
| Recurring financial charges | 65 | €6,866 | €9,683 | +€2,818 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €49,927 | €61,979 | +€12,052 | +24.1% |
| Income taxes | 67/77 | €13,003 | €14,895 | +€1,892 | +14.6% |
| Profit (loss) for the period | 9904 | €36,924 | €47,084 | +€10,160 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,924 | €47,084 | +€10,160 | +27.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.