B & G BOUWPARTNER: 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 & G BOUWPARTNER
Largest movements
- Cash -€4,235
down €4,235 (-4.2%), from €99,794 to €95,559
mainly Net result for the year (-€21,027) and Tax, wage and social debts (-€6,829)
- Receivables within one year -€3,019
down €3,019 (-3.6%), from €82,977 to €79,958
of which Trade receivables: -€2,721
- Deferred charges and accrued income -€1,916
no longer reported in 2025 (was €1,916)
- Profit (loss) carried forward -€21,027
down €21,027 (-46.2%), from €45,521 to €24,494
- Accrued charges and deferred income +€13,113
up €13,113 (+3,385%), from €387 to €13,500
- Other debts +€7,987
up €7,987 (+37.9%), from €21,057 to €29,043
- Tax, wage and social debts -€6,829
down €6,829 (-32.2%), from €21,209 to €14,380
of which Taxes: -€6,829
- Trade debts -€3,091
down €3,091 (-11.4%), from €27,188 to €24,097
- Gross operating margin -€77,512
down €77,512, from €61,380 to -€16,132
- Taxes -€15,725
no longer reported in 2025 (was €15,725)
- Other operating charges +€1,827
up €1,827 (+105%), from €1,743 to €3,571
- Depreciation -€990
down €990 (-59.4%), from €1,668 to €678
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 | €186,508 | €176,660 | -€9,848 | -5.3% |
| Fixed assets | 21/28 | €1,821 | €1,143 | -€678 | -37.2% |
| Tangible fixed assets | 22/27 | €1,821 | €1,143 | -€678 | -37.2% |
| Plant, machinery and equipment | 23 | €995 | €744 | -€251 | -25.2% |
| Furniture and vehicles | 24 | €826 | €399 | -€427 | -51.7% |
| Current assets | 29/58 | €184,687 | €175,517 | -€9,170 | -5.0% |
| Amounts receivable within one year | 40/41 | €82,977 | €79,958 | -€3,019 | -3.6% |
| Trade receivables | 40 | €40,820 | €38,098 | -€2,721 | -6.7% |
| Other amounts receivable | 41 | €42,157 | €41,860 | -€298 | -0.7% |
| Cash at bank and in hand | 54/58 | €99,794 | €95,559 | -€4,235 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,916 | - | -€1,916 | |
| Total equity and liabilities | 10/49 | €186,508 | €176,660 | -€9,848 | -5.3% |
| Equity | 10/15 | €116,666 | €95,639 | -€21,027 | -18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,945 | €64,945 | = | 0.0% |
| Distributable reserves | 133 | €64,945 | €64,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,521 | €24,494 | -€21,027 | -46.2% |
| Amounts payable | 17/49 | €69,842 | €81,021 | +€11,179 | +16.0% |
| Amounts payable within one year | 42/48 | €69,454 | €67,521 | -€1,934 | -2.8% |
| Trade debts | 44 | €27,188 | €24,097 | -€3,091 | -11.4% |
| Suppliers | 440/4 | €27,188 | €24,097 | -€3,091 | -11.4% |
| Taxes, remuneration and social security | 45 | €21,209 | €14,380 | -€6,829 | -32.2% |
| Taxes | 450/3 | €15,725 | €8,896 | -€6,829 | -43.4% |
| Remuneration and social security | 454/9 | €5,484 | €5,484 | = | 0.0% |
| Other amounts payable | 47/48 | €21,057 | €29,043 | +€7,987 | +37.9% |
| Accrued charges and deferred income | 492/3 | €387 | €13,500 | +€13,113 | +3,385% |
| Non-recurring operating income | 76A | - | €16,085 | +€16,085 | |
| Remuneration, social security and pensions | 62 | €1,019 | €439 | -€580 | -56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €678 | -€990 | -59.4% |
| Other operating charges | 640/8 | €1,743 | €3,571 | +€1,827 | +105% |
| Gross operating margin | 9900 | €61,380 | -€16,132 | -€77,512 | |
| Operating profit (loss) | 9901 | €56,950 | -€20,820 | -€77,770 | |
| Financial income | 75/76B | €1 | €9 | +€8 | +903% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +903% |
| Financial charges | 65/66B | €169 | €216 | +€47 | +27.9% |
| Recurring financial charges | 65 | €169 | €216 | +€47 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €56,782 | -€21,027 | -€77,809 | |
| Income taxes | 67/77 | €15,725 | - | -€15,725 | |
| Profit (loss) for the period | 9904 | €41,057 | -€21,027 | -€62,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,057 | -€21,027 | -€62,084 |
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 29 October 2026 via checked.be.