BM 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.
BM BOUW
Largest movements
- Receivables within one year +€30,938
up €30,938 (+55.8%), from €55,427 to €86,365
of which Trade receivables: +€32,799
- Tangible fixed assets -€5,623
down €5,623 (-23.6%), from €23,780 to €18,156
of which Leasing and similar rights: -€13,583
- Cash +€2,083
up €2,083 (+16.4%), from €12,675 to €14,758
mainly Trade debts (+€20,884) and Net result for the year (+€19,450)
- Trade debts +€20,884
new in 2024: €20,884
- Profit (loss) carried forward +€19,450
up €19,450 (+35.3%), from €55,139 to €74,588
- Current portion of long-term debt -€4,935
down €4,935 (-56.8%), from €8,683 to €3,748
- Debts after one year -€3,748
no longer reported in 2024 (was €3,748)
- Advances received -€2,900
no longer reported in 2024 (was €2,900)
- Turnover +€244,268
new in 2024: €244,268
- Purchases and services +€228,431
new in 2024: €228,431
- Gross operating margin -€23,268
down €23,268 (-39.9%), from €58,367 to €35,100
- Staff costs -€6,856
no longer reported in 2024 (was €6,856)
- Other operating charges +€2,542
up €2,542 (+156%), from €1,631 to €4,173
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,881 | €119,280 | +€27,398 | +29.8% |
| Fixed assets | 21/28 | €23,780 | €18,156 | -€5,623 | -23.6% |
| Tangible fixed assets | 22/27 | €23,780 | €18,156 | -€5,623 | -23.6% |
| Plant, machinery and equipment | 23 | €10,197 | €18,156 | +€7,959 | +78.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €13,583 | - | -€13,583 | |
| Current assets | 29/58 | €68,102 | €101,123 | +€33,022 | +48.5% |
| Amounts receivable within one year | 40/41 | €55,427 | €86,365 | +€30,938 | +55.8% |
| Trade receivables | 40 | €12,984 | €45,782 | +€32,799 | +253% |
| Other amounts receivable | 41 | €42,444 | €40,583 | -€1,861 | -4.4% |
| Cash at bank and in hand | 54/58 | €12,675 | €14,758 | +€2,083 | +16.4% |
| Total equity and liabilities | 10/49 | €91,881 | €119,280 | +€27,398 | +29.8% |
| Equity | 10/15 | €56,139 | €75,588 | +€19,450 | +34.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,139 | €74,588 | +€19,450 | +35.3% |
| Amounts payable | 17/49 | €35,743 | €43,691 | +€7,949 | +22.2% |
| Amounts payable after more than one year | 17 | €3,748 | - | -€3,748 | |
| Financial debts | 170/4 | €3,748 | - | -€3,748 | |
| Amounts payable within one year | 42/48 | €31,995 | €43,691 | +€11,697 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €8,683 | €3,748 | -€4,935 | -56.8% |
| Trade debts | 44 | - | €20,884 | +€20,884 | |
| Suppliers | 440/4 | - | €20,884 | +€20,884 | |
| Advances received on contracts in progress | 46 | €2,900 | - | -€2,900 | |
| Taxes, remuneration and social security | 45 | €20,411 | €19,059 | -€1,352 | -6.6% |
| Taxes | 450/3 | €20,411 | €19,059 | -€1,352 | -6.6% |
| Turnover | 70 | - | €244,268 | +€244,268 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €228,431 | +€228,431 | |
| Remuneration, social security and pensions | 62 | €6,856 | - | -€6,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,435 | €3,341 | +€906 | +37.2% |
| Other operating charges | 640/8 | €1,631 | €4,173 | +€2,542 | +156% |
| Non-recurring operating charges | 66A | €4,780 | - | -€4,780 | |
| Gross operating margin | 9900 | €58,367 | €35,100 | -€23,268 | -39.9% |
| Operating profit (loss) | 9901 | €42,666 | €27,586 | -€15,080 | -35.3% |
| Financial income | 75/76B | €1,929 | €31 | -€1,897 | -98.4% |
| Recurring financial income | 75 | €1,929 | €31 | -€1,897 | -98.4% |
| Financial charges | 65/66B | €1,509 | €1,033 | -€477 | -31.6% |
| Recurring financial charges | 65 | €1,509 | €1,033 | -€477 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €43,085 | €26,585 | -€16,500 | -38.3% |
| Income taxes | 67/77 | €9,516 | €7,135 | -€2,381 | -25.0% |
| Profit (loss) for the period | 9904 | €33,569 | €19,450 | -€14,119 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,569 | €19,450 | -€14,119 | -42.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.