BASE 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.
BASE BOUW
Largest movements
- Receivables within one year +€42,039
up €42,039 (+1,736%), from €2,422 to €44,462
of which Trade receivables: +€44,462
- Stocks and contracts -€32,172
no longer reported in 2025 (was €32,172)
of which Contracts in progress: -€25,230
- Tangible fixed assets +€2,544
up €2,544 (+76.5%), from €3,326 to €5,870
of which Plant, machinery and equipment: +€3,544
- Cash -€545
down €545 (-99.7%), from €546 to €1
mainly Receivables within one year (-€42,039) and Other debts (-€13,497)
- Profit (loss) carried forward +€16,361
no longer reported in 2025 (was -€16,361)
- Other debts -€13,497
down €13,497 (-44.1%), from €30,621 to €17,123
- Tax, wage and social debts +€4,429
up €4,429 (+80.0%), from €5,535 to €9,964
of which Remuneration and social security: +€2,466
- Reserves +€2,336
up €2,336 (+34.8%), from €6,705 to €9,040
- Trade debts +€2,308
up €2,308 (+25.5%), from €9,037 to €11,344
- Gross operating margin +€60,761
up €60,761 (+588%), from €10,337 to €71,098
- Staff costs +€23,452
up €23,452 (+103%), from €22,861 to €46,313
- Taxes +€2,323
new in 2025: €2,323
- Depreciation +€1,490
up €1,490 (+142%), from €1,048 to €2,538
- Other operating charges -€718
down €718 (-41.4%), from €1,736 to €1,018
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 | €38,605 | €50,471 | +€11,866 | +30.7% |
| Fixed assets | 21/28 | €3,464 | €6,008 | +€2,544 | +73.4% |
| Tangible fixed assets | 22/27 | €3,326 | €5,870 | +€2,544 | +76.5% |
| Plant, machinery and equipment | 23 | €1,015 | €4,559 | +€3,544 | +349% |
| Furniture and vehicles | 24 | €2,311 | €1,311 | -€1,000 | -43.3% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €35,141 | €44,463 | +€9,322 | +26.5% |
| Stocks and contracts in progress | 3 | €32,172 | - | -€32,172 | |
| Stocks | 30/36 | €6,942 | - | -€6,942 | |
| Contracts in progress | 37 | €25,230 | - | -€25,230 | |
| Amounts receivable within one year | 40/41 | €2,422 | €44,462 | +€42,039 | +1,736% |
| Trade receivables | 40 | - | €44,462 | +€44,462 | |
| Other amounts receivable | 41 | €2,422 | - | -€2,422 | |
| Cash at bank and in hand | 54/58 | €546 | €1 | -€545 | -99.7% |
| Total equity and liabilities | 10/49 | €38,605 | €50,471 | +€11,866 | +30.7% |
| Equity | 10/15 | -€6,656 | €12,040 | +€18,696 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,705 | €9,040 | +€2,336 | +34.8% |
| Distributable reserves | 133 | €6,705 | €9,040 | +€2,336 | +34.8% |
| Profit (loss) carried forward | 14 | -€16,361 | - | +€16,361 | |
| Amounts payable | 17/49 | €45,261 | €38,431 | -€6,830 | -15.1% |
| Amounts payable within one year | 42/48 | €45,192 | €38,431 | -€6,761 | -15.0% |
| Trade debts | 44 | €9,037 | €11,344 | +€2,308 | +25.5% |
| Suppliers | 440/4 | €9,037 | €11,344 | +€2,308 | +25.5% |
| Taxes, remuneration and social security | 45 | €5,535 | €9,964 | +€4,429 | +80.0% |
| Taxes | 450/3 | €5,041 | €7,004 | +€1,963 | +38.9% |
| Remuneration and social security | 454/9 | €494 | €2,960 | +€2,466 | +499% |
| Other amounts payable | 47/48 | €30,621 | €17,123 | -€13,497 | -44.1% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Remuneration, social security and pensions | 62 | €22,861 | €46,313 | +€23,452 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,048 | €2,538 | +€1,490 | +142% |
| Other operating charges | 640/8 | €1,736 | €1,018 | -€718 | -41.4% |
| Gross operating margin | 9900 | €10,337 | €71,098 | +€60,761 | +588% |
| Operating profit (loss) | 9901 | -€15,308 | €21,229 | +€36,537 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €635 | €210 | -€424 | -66.9% |
| Recurring financial charges | 65 | €635 | €210 | -€424 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,942 | €21,019 | +€36,962 | |
| Income taxes | 67/77 | - | €2,323 | +€2,323 | |
| Profit (loss) for the period | 9904 | -€15,942 | €18,696 | +€34,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,942 | €18,696 | +€34,639 |
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 15 October 2026 via checked.be.