BM BOUWCONSTRUCTIE: 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 BOUWCONSTRUCTIE
Largest movements
- Tangible fixed assets -€35,715
down €35,715 (-37.2%), from €96,044 to €60,329
of which Furniture and vehicles: -€32,119
- Receivables within one year +€20,209
up €20,209 (+2.4%), from €846,688 to €866,897
of which Other amounts receivable: +€20,413
- Intangible fixed assets -€11,200
down €11,200 (-36.2%), from €30,961 to €19,761
- Reserves -€42,157
down €42,157 (-18.1%), from €232,787 to €190,629
- Other debts +€20,927
up €20,927 (+5.1%), from €413,735 to €434,662
- Gross operating margin -€33,080
down €33,080 (-76.7%), from €43,109 to €10,029
- Financial income -€8,134
down €8,134 (-19.3%), from €42,196 to €34,063
- Financial charges +€7,708
up €7,708 (+29.6%), from €26,079 to €33,787
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 | €1,011,546 | €986,004 | -€25,542 | -2.5% |
| Fixed assets | 21/28 | €127,005 | €80,091 | -€46,915 | -36.9% |
| Intangible fixed assets | 21 | €30,961 | €19,761 | -€11,200 | -36.2% |
| Tangible fixed assets | 22/27 | €96,044 | €60,329 | -€35,715 | -37.2% |
| Plant, machinery and equipment | 23 | €14,978 | €11,382 | -€3,596 | -24.0% |
| Furniture and vehicles | 24 | €81,067 | €48,948 | -€32,119 | -39.6% |
| Current assets | 29/58 | €884,541 | €905,914 | +€21,373 | +2.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €846,688 | €866,897 | +€20,209 | +2.4% |
| Trade receivables | 40 | €6,123 | €5,919 | -€204 | -3.3% |
| Other amounts receivable | 41 | €840,565 | €860,978 | +€20,413 | +2.4% |
| Cash at bank and in hand | 54/58 | €21,269 | €24,169 | +€2,901 | +13.6% |
| Deferred charges and accrued income | 490/1 | €16,584 | €14,848 | -€1,736 | -10.5% |
| Total equity and liabilities | 10/49 | €1,011,546 | €986,004 | -€25,542 | -2.5% |
| Equity | 10/15 | €551,379 | €509,221 | -€42,157 | -7.6% |
| Contributions | 10/11 | €318,592 | €318,592 | = | 0.0% |
| Reserves | 13 | €232,787 | €190,629 | -€42,157 | -18.1% |
| Distributable reserves | 133 | €232,787 | €190,629 | -€42,157 | -18.1% |
| Amounts payable | 17/49 | €460,167 | €476,783 | +€16,616 | +3.6% |
| Amounts payable within one year | 42/48 | €434,343 | €443,277 | +€8,935 | +2.1% |
| Trade debts | 44 | €11,122 | €5,475 | -€5,647 | -50.8% |
| Suppliers | 440/4 | €11,122 | €5,475 | -€5,647 | -50.8% |
| Advances received on contracts in progress | 46 | €7,912 | €0 | -€7,912 | -100% |
| Taxes, remuneration and social security | 45 | €1,575 | €3,141 | +€1,566 | +99.4% |
| Taxes | 450/3 | €1,575 | €3,141 | +€1,566 | +99.4% |
| Other amounts payable | 47/48 | €413,735 | €434,662 | +€20,927 | +5.1% |
| Accrued charges and deferred income | 492/3 | €25,825 | €33,505 | +€7,681 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,090 | €50,952 | -€138 | -0.3% |
| Other operating charges | 640/8 | €1,337 | €1,509 | +€172 | +12.9% |
| Non-recurring operating charges | 66A | €29,936 | - | -€29,936 | |
| Gross operating margin | 9900 | €43,109 | €10,029 | -€33,080 | -76.7% |
| Operating profit (loss) | 9901 | -€39,254 | -€42,433 | -€3,178 | -8.1% |
| Financial income | 75/76B | €42,196 | €34,063 | -€8,134 | -19.3% |
| Recurring financial income | 75 | €42,196 | €34,063 | -€8,134 | -19.3% |
| Financial charges | 65/66B | €26,079 | €33,787 | +€7,708 | +29.6% |
| Recurring financial charges | 65 | €26,079 | €33,787 | +€7,708 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,137 | -€42,157 | -€19,020 | -82.2% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€23,137 | -€42,157 | -€19,020 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,137 | -€42,157 | -€19,020 | -82.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.