BI 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.
BI BOUW
Largest movements
- Stocks and contracts +€35,578
up €35,578 (+21.6%), from €164,955 to €200,533
- Receivables within one year -€19,624
down €19,624 (-77.8%), from €25,215 to €5,591
of which Trade receivables: -€17,250
- Cash -€3,969
down €3,969 (-77.9%), from €5,098 to €1,129
mainly Stocks and contracts (-€35,578) and Debts after one year (-€15,000)
- Other debts +€22,972
up €22,972 (+11.4%), from €202,201 to €225,174
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Trade debts +€7,408
new in 2025: €7,408
- Profit (loss) carried forward -€3,395
down €3,395 (-12.3%), from -€27,659 to -€31,054
- Gross operating margin +€755
up €755 (+22.5%), from -€3,353 to -€2,598
- Other operating charges +€726
new in 2025: €726
- Financial charges +€70
new in 2025: €70
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 | €196,542 | €208,528 | +€11,986 | +6.1% |
| Fixed assets | 21/28 | €1,275 | €1,275 | = | 0.0% |
| Financial fixed assets | 28 | €1,275 | €1,275 | = | 0.0% |
| Current assets | 29/58 | €195,267 | €207,253 | +€11,986 | +6.1% |
| Stocks and contracts in progress | 3 | €164,955 | €200,533 | +€35,578 | +21.6% |
| Stocks | 30/36 | €164,955 | €200,533 | +€35,578 | +21.6% |
| Amounts receivable within one year | 40/41 | €25,215 | €5,591 | -€19,624 | -77.8% |
| Trade receivables | 40 | €22,550 | €5,300 | -€17,250 | -76.5% |
| Other amounts receivable | 41 | €2,664 | €291 | -€2,374 | -89.1% |
| Cash at bank and in hand | 54/58 | €5,098 | €1,129 | -€3,969 | -77.9% |
| Total equity and liabilities | 10/49 | €196,542 | €208,528 | +€11,986 | +6.1% |
| Equity | 10/15 | -€20,659 | -€24,054 | -€3,395 | -16.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,659 | -€31,054 | -€3,395 | -12.3% |
| Amounts payable | 17/49 | €217,201 | €232,581 | +€15,380 | +7.1% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €202,201 | €232,581 | +€30,380 | +15.0% |
| Trade debts | 44 | - | €7,408 | +€7,408 | |
| Suppliers | 440/4 | - | €7,408 | +€7,408 | |
| Other amounts payable | 47/48 | €202,201 | €225,174 | +€22,972 | +11.4% |
| Other operating charges | 640/8 | - | €726 | +€726 | |
| Gross operating margin | 9900 | -€3,353 | -€2,598 | +€755 | +22.5% |
| Operating profit (loss) | 9901 | -€3,353 | -€3,324 | +€29 | +0.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €70 | +€70 | |
| Recurring financial charges | 65 | - | €70 | +€70 | |
| Profit (loss) for the period before taxes | 9903 | -€3,353 | -€3,395 | -€42 | -1.2% |
| Profit (loss) for the period | 9904 | -€3,353 | -€3,395 | -€42 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,353 | -€3,395 | -€42 | -1.2% |
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 25 October 2026 via checked.be.