A.plus 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.plus BOUW
Largest movements
- Tangible fixed assets -€6,846
down €6,846 (-23.2%), from €29,561 to €22,715
of which Plant, machinery and equipment: -€5,304
- Receivables within one year -€4,099
down €4,099 (-87.3%), from €4,695 to €596
- Financial fixed assets -€3,000
no longer reported in 2025 (was €3,000)
- Stocks and contracts -€960
no longer reported in 2025 (was €960)
- Cash -€807
down €807 (-25.5%), from €3,160 to €2,352
mainly Net result for the year (-€22,014) and Tax, wage and social debts (-€6,398)
- Profit (loss) carried forward -€22,014
down €22,014 (-35.2%), from -€62,530 to -€84,544
- Other debts +€6,463
up €6,463 (+8.0%), from €80,629 to €87,092
- Tax, wage and social debts -€6,398
no longer reported in 2025 (was €6,398)
- Trade debts +€6,075
up €6,075 (+41.7%), from €14,553 to €20,627
- Staff costs -€25,213
down €25,213 (-89.9%), from €28,041 to €2,828
- Gross operating margin -€19,360
down €19,360, from €7,389 to -€11,971
- Other operating charges -€1,011
no longer reported in 2025 (was €1,011)
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 | €41,549 | €25,675 | -€15,874 | -38.2% |
| Fixed assets | 21/28 | €32,561 | €22,715 | -€9,846 | -30.2% |
| Tangible fixed assets | 22/27 | €29,561 | €22,715 | -€6,846 | -23.2% |
| Land and buildings | 22 | €2,123 | €1,603 | -€520 | -24.5% |
| Plant, machinery and equipment | 23 | €18,987 | €13,683 | -€5,304 | -27.9% |
| Furniture and vehicles | 24 | €1,726 | €1,536 | -€190 | -11.0% |
| Other tangible fixed assets | 26 | €6,726 | €5,894 | -€832 | -12.4% |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €8,988 | €2,960 | -€6,028 | -67.1% |
| Stocks and contracts in progress | 3 | €960 | - | -€960 | |
| Stocks | 30/36 | €960 | - | -€960 | |
| Amounts receivable within one year | 40/41 | €4,695 | €596 | -€4,099 | -87.3% |
| Other amounts receivable | 41 | €4,695 | €596 | -€4,099 | -87.3% |
| Cash at bank and in hand | 54/58 | €3,160 | €2,352 | -€807 | -25.5% |
| Deferred charges and accrued income | 490/1 | €174 | €12 | -€162 | -93.1% |
| Total equity and liabilities | 10/49 | €41,549 | €25,675 | -€15,874 | -38.2% |
| Equity | 10/15 | -€60,030 | -€82,044 | -€22,014 | -36.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,530 | -€84,544 | -€22,014 | -35.2% |
| Amounts payable | 17/49 | €101,579 | €107,720 | +€6,140 | +6.0% |
| Amounts payable within one year | 42/48 | €101,579 | €107,720 | +€6,140 | +6.0% |
| Trade debts | 44 | €14,553 | €20,627 | +€6,075 | +41.7% |
| Suppliers | 440/4 | €14,553 | €20,627 | +€6,075 | +41.7% |
| Taxes, remuneration and social security | 45 | €6,398 | - | -€6,398 | |
| Remuneration and social security | 454/9 | €6,398 | - | -€6,398 | |
| Other amounts payable | 47/48 | €80,629 | €87,092 | +€6,463 | +8.0% |
| Remuneration, social security and pensions | 62 | €28,041 | €2,828 | -€25,213 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,929 | €6,846 | -€83 | -1.2% |
| Other operating charges | 640/8 | €1,011 | - | -€1,011 | |
| Gross operating margin | 9900 | €7,389 | -€11,971 | -€19,360 | |
| Operating profit (loss) | 9901 | -€28,592 | -€21,646 | +€6,946 | +24.3% |
| Financial income | 75/76B | €112 | - | -€112 | |
| Recurring financial income | 75 | €112 | - | -€112 | |
| Financial charges | 65/66B | €416 | €369 | -€47 | -11.4% |
| Recurring financial charges | 65 | €416 | €369 | -€47 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,896 | -€22,014 | +€6,882 | +23.8% |
| Profit (loss) for the period | 9904 | -€28,896 | -€22,014 | +€6,882 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,896 | -€22,014 | +€6,882 | +23.8% |
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.