BHS Bouw: what changed
Two fiscal 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.
BHS Bouw
Largest movements
- Cash -€42,320
down €42,320 (-63.5%), from €66,675 to €24,355
mainly Tax, wage and social debts (-€19,837) and Net result for the year (-€9,543)
- Stocks and contracts +€7,500
new in 2025: €7,500
of which Contracts in progress: +€5,000
- Receivables within one year -€6,159
down €6,159 (-40.5%), from €15,224 to €9,065
of which Trade receivables: -€6,823
- Tangible fixed assets -€2,331
down €2,331 (-21.3%), from €10,967 to €8,636
of which Furniture and vehicles: -€2,015
- Tax, wage and social debts -€19,837
down €19,837 (-98.3%), from €20,176 to €340
- Profit (loss) carried forward -€9,543
new in 2025: -€9,543
- Trade debts -€7,606
down €7,606 (-67.2%), from €11,314 to €3,708
- Debts after one year -€3,324
no longer reported in 2025 (was €3,324)
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin -€86,844
down €86,844 (-96.8%), from €89,730 to €2,887
- Taxes -€20,176
no longer reported in 2025 (was €20,176)
- Depreciation -€2,806
down €2,806 (-42.6%), from €6,584 to €3,778
- Staff costs -€2,511
down €2,511 (-25.0%), from €10,054 to €7,542
- Other operating charges -€938
down €938 (-46.6%), from €2,012 to €1,073
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.
Cash bridge derived
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 | €93,450 | €50,140 | -€43,310 | -46.3% |
| Fixed assets | 21/28 | €11,551 | €9,220 | -€2,331 | -20.2% |
| Tangible fixed assets | 22/27 | €10,967 | €8,636 | -€2,331 | -21.3% |
| Plant, machinery and equipment | 23 | €486 | €170 | -€316 | -65.0% |
| Furniture and vehicles | 24 | €10,480 | €8,466 | -€2,015 | -19.2% |
| Financial fixed assets | 28 | €584 | €584 | = | 0.0% |
| Current assets | 29/58 | €81,899 | €40,920 | -€40,979 | -50.0% |
| Stocks and contracts in progress | 3 | - | €7,500 | +€7,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €15,224 | €9,065 | -€6,159 | -40.5% |
| Trade receivables | 40 | €14,512 | €7,689 | -€6,823 | -47.0% |
| Other amounts receivable | 41 | €712 | €1,376 | +€664 | +93.3% |
| Cash at bank and in hand | 54/58 | €66,675 | €24,355 | -€42,320 | -63.5% |
| Total equity and liabilities | 10/49 | €93,450 | €50,140 | -€43,310 | -46.3% |
| Equity | 10/15 | €55,636 | €46,093 | -€9,543 | -17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,636 | €50,636 | = | 0.0% |
| Distributable reserves | 133 | €50,636 | €50,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,543 | -€9,543 | |
| Amounts payable | 17/49 | €37,814 | €4,047 | -€33,767 | -89.3% |
| Amounts payable after more than one year | 17 | €3,324 | - | -€3,324 | |
| Other amounts payable | 178/9 | €3,324 | - | -€3,324 | |
| Amounts payable within one year | 42/48 | €31,490 | €4,047 | -€27,443 | -87.1% |
| Trade debts | 44 | €11,314 | €3,708 | -€7,606 | -67.2% |
| Suppliers | 440/4 | €11,314 | €3,708 | -€7,606 | -67.2% |
| Taxes, remuneration and social security | 45 | €20,176 | €340 | -€19,837 | -98.3% |
| Taxes | 450/3 | €20,176 | €340 | -€19,837 | -98.3% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €10,054 | €7,542 | -€2,511 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,584 | €3,778 | -€2,806 | -42.6% |
| Other operating charges | 640/8 | €2,012 | €1,073 | -€938 | -46.6% |
| Gross operating margin | 9900 | €89,730 | €2,887 | -€86,844 | -96.8% |
| Operating profit (loss) | 9901 | €71,081 | -€9,507 | -€80,589 | |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €269 | €83 | -€187 | -69.3% |
| Recurring financial charges | 65 | €269 | €83 | -€187 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €70,812 | -€9,543 | -€80,355 | |
| Income taxes | 67/77 | €20,176 | - | -€20,176 | |
| Profit (loss) for the period | 9904 | €50,636 | -€9,543 | -€60,179 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,636 | -€9,543 | -€60,179 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.