Bauwhaus: 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.
Bauwhaus
Largest movements
- Cash -€11,904
down €11,904 (-54.4%), from €21,897 to €9,993
mainly Contributions, distributions and other (-€90,000) and Investment in fixed assets (net) (-€27,640)
- Trade debts +€10,830
up €10,830 (+234%), from €4,621 to €15,451
- Current portion of long-term debt -€10,493
down €10,493 (-57.9%), from €18,136 to €7,644
- Debts after one year -€7,644
no longer reported in 2025 (was €7,644)
- Gross operating margin -€88,955
down €88,955 (-37.6%), from €236,586 to €147,631
- Taxes -€45,508
down €45,508 (-57.9%), from €78,564 to €33,056
- Financial income +€2,428
up €2,428 (+77.8%), from €3,122 to €5,550
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 | €370,755 | €362,355 | -€8,400 | -2.3% |
| Fixed assets | 21/28 | €165,713 | €164,806 | -€907 | -0.5% |
| Tangible fixed assets | 22/27 | €165,163 | €164,256 | -€907 | -0.5% |
| Land and buildings | 22 | €47,687 | €44,511 | -€3,176 | -6.7% |
| Plant, machinery and equipment | 23 | €39,233 | €54,278 | +€15,045 | +38.3% |
| Furniture and vehicles | 24 | €15,466 | €14,789 | -€677 | -4.4% |
| Other tangible fixed assets | 26 | €62,778 | €50,679 | -€12,099 | -19.3% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €205,042 | €197,549 | -€7,493 | -3.7% |
| Amounts receivable within one year | 40/41 | €182,486 | €185,576 | +€3,090 | +1.7% |
| Trade receivables | 40 | €87,302 | €60,500 | -€26,802 | -30.7% |
| Other amounts receivable | 41 | €95,184 | €125,076 | +€29,891 | +31.4% |
| Cash at bank and in hand | 54/58 | €21,897 | €9,993 | -€11,904 | -54.4% |
| Deferred charges and accrued income | 490/1 | €658 | €1,980 | +€1,321 | +201% |
| Total equity and liabilities | 10/49 | €370,755 | €362,355 | -€8,400 | -2.3% |
| Equity | 10/15 | €187,723 | €186,176 | -€1,547 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,860 | €161,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €160,000 | €160,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,263 | €5,716 | -€1,547 | -21.3% |
| Amounts payable | 17/49 | €183,032 | €176,179 | -€6,853 | -3.7% |
| Amounts payable after more than one year | 17 | €7,644 | - | -€7,644 | |
| Financial debts | 170/4 | €7,644 | - | -€7,644 | |
| Amounts payable within one year | 42/48 | €175,388 | €176,179 | +€790 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €18,136 | €7,644 | -€10,493 | -57.9% |
| Trade debts | 44 | €4,621 | €15,451 | +€10,830 | +234% |
| Suppliers | 440/4 | €4,621 | €15,451 | +€10,830 | +234% |
| Taxes, remuneration and social security | 45 | €62,631 | €63,084 | +€453 | +0.7% |
| Taxes | 450/3 | €60,131 | €63,084 | +€2,953 | +4.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €90,000 | €90,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,428 | €28,547 | +€2,118 | +8.0% |
| Other operating charges | 640/8 | €2,531 | €1,098 | -€1,433 | -56.6% |
| Gross operating margin | 9900 | €236,586 | €147,631 | -€88,955 | -37.6% |
| Operating profit (loss) | 9901 | €207,627 | €117,986 | -€89,640 | -43.2% |
| Financial income | 75/76B | €3,122 | €5,550 | +€2,428 | +77.8% |
| Recurring financial income | 75 | €3,122 | €5,550 | +€2,428 | +77.8% |
| Financial charges | 65/66B | €2,553 | €2,026 | -€527 | -20.6% |
| Recurring financial charges | 65 | €2,553 | €2,026 | -€527 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €208,195 | €121,510 | -€86,686 | -41.6% |
| Income taxes | 67/77 | €78,564 | €33,056 | -€45,508 | -57.9% |
| Profit (loss) for the period | 9904 | €129,631 | €88,453 | -€41,178 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €129,631 | €88,453 | -€41,178 | -31.8% |
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 16 October 2026 via checked.be.