B & C 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.
B & C Bouw
Largest movements
- Receivables within one year -€69,103
down €69,103 (-19.3%), from €357,146 to €288,043
of which Trade receivables: -€64,744
- Stocks and contracts +€62,941
up €62,941, from €0 to €62,941
of which Contracts in progress: +€56,725
- Tangible fixed assets -€17,198
down €17,198 (-10.9%), from €157,779 to €140,580
of which Land and buildings: -€13,500
- Cash -€15,140
down €15,140 (-98.4%), from €15,386 to €246
mainly Trade debts (-€70,115) and Stocks and contracts (-€62,941)
- Trade debts -€70,115
down €70,115 (-53.4%), from €131,358 to €61,243
- Current portion of long-term debt +€46,914
up €46,914 (+318%), from €14,737 to €61,652
- Debts after one year -€11,538
down €11,538 (-9.3%), from €123,897 to €112,359
- Accrued charges and deferred income -€10,968
down €10,968 (-100%), from €10,968 to €0
- Reserves +€6,646
up €6,646 (+3.8%), from €172,936 to €179,583
- Gross operating margin -€120,881
down €120,881 (-54.3%), from €222,514 to €101,634
- Taxes -€36,340
down €36,340 (-90.6%), from €40,108 to €3,768
- Write-downs -€5,880
down €5,880 (-100%), from €5,880 to €0
- Staff costs -€4,925
down €4,925 (-7.4%), from €66,183 to €61,258
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 | €530,691 | €491,810 | -€38,881 | -7.3% |
| Fixed assets | 21/28 | €157,779 | €140,580 | -€17,198 | -10.9% |
| Tangible fixed assets | 22/27 | €157,779 | €140,580 | -€17,198 | -10.9% |
| Land and buildings | 22 | €146,379 | €132,879 | -€13,500 | -9.2% |
| Furniture and vehicles | 24 | €11,399 | €7,701 | -€3,698 | -32.4% |
| Current assets | 29/58 | €372,912 | €351,230 | -€21,683 | -5.8% |
| Stocks and contracts in progress | 3 | €0 | €62,941 | +€62,941 | |
| Stocks | 30/36 | €0 | €6,215 | +€6,215 | |
| Contracts in progress | 37 | - | €56,725 | +€56,725 | |
| Amounts receivable within one year | 40/41 | €357,146 | €288,043 | -€69,103 | -19.3% |
| Trade receivables | 40 | €350,581 | €285,837 | -€64,744 | -18.5% |
| Other amounts receivable | 41 | €6,565 | €2,206 | -€4,359 | -66.4% |
| Cash at bank and in hand | 54/58 | €15,386 | €246 | -€15,140 | -98.4% |
| Deferred charges and accrued income | 490/1 | €381 | €0 | -€381 | -100% |
| Total equity and liabilities | 10/49 | €530,691 | €491,810 | -€38,881 | -7.3% |
| Equity | 10/15 | €192,936 | €199,583 | +€6,646 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €172,936 | €179,583 | +€6,646 | +3.8% |
| Distributable reserves | 133 | €172,936 | €179,583 | +€6,646 | +3.8% |
| Amounts payable | 17/49 | €337,755 | €292,228 | -€45,527 | -13.5% |
| Amounts payable after more than one year | 17 | €123,897 | €112,359 | -€11,538 | -9.3% |
| Financial debts | 170/4 | €123,897 | €112,359 | -€11,538 | -9.3% |
| Amounts payable within one year | 42/48 | €202,889 | €179,868 | -€23,021 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €14,737 | €61,652 | +€46,914 | +318% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €131,358 | €61,243 | -€70,115 | -53.4% |
| Suppliers | 440/4 | €131,358 | €61,243 | -€70,115 | -53.4% |
| Taxes, remuneration and social security | 45 | €27,951 | €24,522 | -€3,429 | -12.3% |
| Taxes | 450/3 | €18,256 | €6,103 | -€12,153 | -66.6% |
| Remuneration and social security | 454/9 | €9,695 | €18,419 | +€8,724 | +90.0% |
| Other amounts payable | 47/48 | €28,843 | €32,451 | +€3,609 | +12.5% |
| Accrued charges and deferred income | 492/3 | €10,968 | €0 | -€10,968 | -100% |
| Non-recurring operating income | 76A | €4,083 | €0 | -€4,083 | -100% |
| Remuneration, social security and pensions | 62 | €66,183 | €61,258 | -€4,925 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,080 | €19,614 | +€534 | +2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,880 | €0 | -€5,880 | -100% |
| Other operating charges | 640/8 | €2,148 | €1,558 | -€590 | -27.5% |
| Gross operating margin | 9900 | €222,514 | €101,634 | -€120,881 | -54.3% |
| Operating profit (loss) | 9901 | €129,223 | €19,204 | -€110,020 | -85.1% |
| Financial income | 75/76B | €484 | €43 | -€441 | -91.2% |
| Recurring financial income | 75 | €484 | €43 | -€441 | -91.2% |
| Financial charges | 65/66B | €10,421 | €8,833 | -€1,588 | -15.2% |
| Recurring financial charges | 65 | €10,421 | €8,833 | -€1,588 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €119,286 | €10,414 | -€108,872 | -91.3% |
| Income taxes | 67/77 | €40,108 | €3,768 | -€36,340 | -90.6% |
| Profit (loss) for the period | 9904 | €79,179 | €6,646 | -€72,533 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €79,179 | €6,646 | -€72,533 | -91.6% |
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 23 October 2026 via checked.be.