ALGEMENE BOUWTECHNIEKEN: 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.
ALGEMENE BOUWTECHNIEKEN
Largest movements
- Cash -€171,029
down €171,029 (-38.6%), from €443,025 to €271,996
mainly Net result for the year (-€103,011) and Tax, wage and social debts (-€62,697)
- Receivables within one year -€20,236
down €20,236 (-70.7%), from €28,612 to €8,377
of which Other amounts receivable: -€13,884
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€12,607
down €12,607 (-13.4%), from €93,786 to €81,179
of which Land and buildings: -€15,711
- Reserves -€95,263
down €95,263 (-25.4%), from €375,089 to €279,826
of which Distributable reserves: -€95,263
- Tax, wage and social debts -€62,697
no longer reported in 2025 (was €62,697)
- Other debts -€54,755
down €54,755 (-43.5%), from €125,909 to €71,154
- Profit (loss) carried forward -€7,748
new in 2025: -€7,748
- Write-downs +€12,000
no longer reported in 2025 (was -€12,000)
- Gross operating margin -€9,447
down €9,447 (-16.8%), from -€56,326 to -€65,773
- Financial income -€5,209
down €5,209 (-57.2%), from €9,100 to €3,891
- Taxes -€3,709
down €3,709 (-76.1%), from €4,876 to €1,166
- Other operating charges +€885
up €885 (+27.9%), from €3,178 to €4,064
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 | €583,787 | €363,590 | -€220,197 | -37.7% |
| Fixed assets | 21/28 | €93,786 | €81,179 | -€12,607 | -13.4% |
| Tangible fixed assets | 22/27 | €93,786 | €81,179 | -€12,607 | -13.4% |
| Land and buildings | 22 | €92,550 | €76,839 | -€15,711 | -17.0% |
| Plant, machinery and equipment | 23 | €1,236 | €235 | -€1,001 | -81.0% |
| Furniture and vehicles | 24 | - | €4,105 | +€4,105 | |
| Current assets | 29/58 | €490,001 | €282,411 | -€207,590 | -42.4% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €28,612 | €8,377 | -€20,236 | -70.7% |
| Trade receivables | 40 | €6,351 | - | -€6,351 | |
| Other amounts receivable | 41 | €22,261 | €8,377 | -€13,884 | -62.4% |
| Cash at bank and in hand | 54/58 | €443,025 | €271,996 | -€171,029 | -38.6% |
| Deferred charges and accrued income | 490/1 | €3,363 | €2,038 | -€1,325 | -39.4% |
| Total equity and liabilities | 10/49 | €583,787 | €363,590 | -€220,197 | -37.7% |
| Equity | 10/15 | €393,689 | €290,678 | -€103,011 | -26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €375,089 | €279,826 | -€95,263 | -25.4% |
| Tax-exempt reserves | 132 | €5,200 | €5,200 | = | 0.0% |
| Distributable reserves | 133 | €369,889 | €274,626 | -€95,263 | -25.8% |
| Profit (loss) carried forward | 14 | - | -€7,748 | -€7,748 | |
| Amounts payable | 17/49 | €190,098 | €72,911 | -€117,186 | -61.6% |
| Amounts payable within one year | 42/48 | €190,098 | €72,911 | -€117,186 | -61.6% |
| Trade debts | 44 | €1,492 | €1,758 | +€266 | +17.8% |
| Suppliers | 440/4 | €1,492 | €1,758 | +€266 | +17.8% |
| Taxes, remuneration and social security | 45 | €62,697 | - | -€62,697 | |
| Taxes | 450/3 | €62,697 | - | -€62,697 | |
| Other amounts payable | 47/48 | €125,909 | €71,154 | -€54,755 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,411 | €16,712 | -€699 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,000 | - | +€12,000 | |
| Other operating charges | 640/8 | €3,178 | €4,064 | +€885 | +27.9% |
| Non-recurring operating charges | 66A | €250 | €19,082 | +€18,832 | +7,533% |
| Gross operating margin | 9900 | -€56,326 | -€65,773 | -€9,447 | -16.8% |
| Operating profit (loss) | 9901 | -€65,164 | -€105,630 | -€40,466 | -62.1% |
| Financial income | 75/76B | €9,100 | €3,891 | -€5,209 | -57.2% |
| Recurring financial income | 75 | €9,100 | €3,891 | -€5,209 | -57.2% |
| Financial charges | 65/66B | €347 | €105 | -€241 | -69.6% |
| Recurring financial charges | 65 | €347 | €105 | -€241 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€56,411 | -€101,845 | -€45,434 | -80.5% |
| Income taxes | 67/77 | €4,876 | €1,166 | -€3,709 | -76.1% |
| Profit (loss) for the period | 9904 | -€61,287 | -€103,011 | -€41,724 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,287 | -€103,011 | -€41,724 | -68.1% |
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 25 October 2026 via checked.be.