ALGEMENE BOUWONDERNEMING: what changed
ALGEMENE BOUWONDERNEMING
Largest movements
- Cash -€7,013
down €7,013 (-30.6%), from €22,907 to €15,894
mainly Debts after one year (-€4,085) and Investment in fixed assets (net) (-€4,017)
- Receivables within one year -€6,365
down €6,365 (-13.4%), from €47,556 to €41,191
of which Trade receivables: -€10,140
- Stocks and contracts +€3,676
up €3,676 (+2,101%), from €175 to €3,851
of which Contracts in progress: +€3,633
- Tangible fixed assets -€1,102
down €1,102 (-7.1%), from €15,534 to €14,432
of which Plant, machinery and equipment: -€4,500
- Debts after one year -€4,085
down €4,085 (-38.6%), from €10,579 to €6,494
- Reserves -€3,911
down €3,911 (-7.7%), from €50,882 to €46,970
of which Distributable reserves: -€3,911
- Trade debts -€2,098
down €2,098 (-49.3%), from €4,255 to €2,157
- Gross operating margin -€18,687
down €18,687 (-85.9%), from €21,753 to €3,067
- Taxes -€4,163
no longer reported in 2025 (was €4,163)
- Depreciation +€619
up €619 (+13.8%), from €4,500 to €5,119
- Financial charges -€310
down €310 (-23.6%), from €1,313 to €1,003
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,191 | €79,787 | -€11,403 | -12.5% |
| Fixed assets | 21/28 | €15,534 | €14,432 | -€1,102 | -7.1% |
| Tangible fixed assets | 22/27 | €15,534 | €14,432 | -€1,102 | -7.1% |
| Land and buildings | 22 | - | €1,550 | +€1,550 | |
| Plant, machinery and equipment | 23 | €15,534 | €11,034 | -€4,500 | -29.0% |
| Furniture and vehicles | 24 | - | €1,848 | +€1,848 | |
| Current assets | 29/58 | €75,656 | €65,355 | -€10,301 | -13.6% |
| Stocks and contracts in progress | 3 | €175 | €3,851 | +€3,676 | +2,101% |
| Stocks | 30/36 | €175 | €218 | +€43 | +24.6% |
| Contracts in progress | 37 | - | €3,633 | +€3,633 | |
| Amounts receivable within one year | 40/41 | €47,556 | €41,191 | -€6,365 | -13.4% |
| Trade receivables | 40 | €44,140 | €34,000 | -€10,140 | -23.0% |
| Other amounts receivable | 41 | €3,416 | €7,191 | +€3,775 | +110% |
| Current investments | 50/53 | €702 | €702 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,907 | €15,894 | -€7,013 | -30.6% |
| Deferred charges and accrued income | 490/1 | €4,316 | €3,718 | -€599 | -13.9% |
| Total equity and liabilities | 10/49 | €91,191 | €79,787 | -€11,403 | -12.5% |
| Equity | 10/15 | €70,713 | €66,802 | -€3,911 | -5.5% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Contributions outside capital | 11 | €19,831 | €19,831 | = | 0.0% |
| Other | 1109/19 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €50,882 | €46,970 | -€3,911 | -7.7% |
| Tax-exempt reserves | 132 | €2,850 | €2,850 | = | 0.0% |
| Distributable reserves | 133 | €48,032 | €44,120 | -€3,911 | -8.1% |
| Amounts payable | 17/49 | €20,477 | €12,986 | -€7,492 | -36.6% |
| Amounts payable after more than one year | 17 | €10,579 | €6,494 | -€4,085 | -38.6% |
| Financial debts | 170/4 | €10,579 | €6,494 | -€4,085 | -38.6% |
| Amounts payable within one year | 42/48 | €9,599 | €6,492 | -€3,107 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €3,900 | €4,085 | +€185 | +4.7% |
| Trade debts | 44 | €4,255 | €2,157 | -€2,098 | -49.3% |
| Suppliers | 440/4 | €4,255 | €2,157 | -€2,098 | -49.3% |
| Taxes, remuneration and social security | 45 | €1,000 | €250 | -€750 | -75.0% |
| Taxes | 450/3 | €1,000 | €250 | -€750 | -75.0% |
| Other amounts payable | 47/48 | €444 | - | -€444 | |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €5,119 | +€619 | +13.8% |
| Other operating charges | 640/8 | €1,150 | €1,258 | +€107 | +9.3% |
| Gross operating margin | 9900 | €21,753 | €3,067 | -€18,687 | -85.9% |
| Operating profit (loss) | 9901 | €16,103 | -€3,310 | -€19,413 | |
| Financial income | 75/76B | €545 | €402 | -€143 | -26.3% |
| Recurring financial income | 75 | €545 | €402 | -€143 | -26.3% |
| Financial charges | 65/66B | €1,313 | €1,003 | -€310 | -23.6% |
| Recurring financial charges | 65 | €1,313 | €1,003 | -€310 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €15,335 | -€3,911 | -€19,246 | |
| Income taxes | 67/77 | €4,163 | - | -€4,163 | |
| Profit (loss) for the period | 9904 | €11,172 | -€3,911 | -€15,083 | |
| Transfer from tax-exempt reserves | 789 | €6,000 | - | -€6,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,172 | -€3,911 | -€21,083 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.