BNC 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.
BNC BOUW
Largest movements
- Receivables within one year +€110,829
up €110,829 (+97.8%), from €113,312 to €224,141
of which Trade receivables: +€112,605
- Tangible fixed assets +€5,818
up €5,818 (+44.0%), from €13,229 to €19,047
of which Furniture and vehicles: +€3,797
- Cash -€2,846
down €2,846 (-48.2%), from €5,904 to €3,058
mainly Receivables within one year (-€110,829) and Other debts (-€41,906)
- Accrued charges and deferred income +€103,880
up €103,880 (+496%), from €20,961 to €124,841
- Other debts -€41,906
no longer reported in 2024 (was €41,906)
- Trade debts +€24,540
up €24,540 (+106%), from €23,127 to €47,667
- Profit (loss) carried forward +€18,581
new in 2024: €18,581
- Tax, wage and social debts +€8,495
up €8,495 (+108%), from €7,873 to €16,367
- Gross operating margin -€4,548
down €4,548 (-10.4%), from €43,760 to €39,213
- Depreciation +€3,704
up €3,704 (+183%), from €2,028 to €5,732
- Other operating charges +€2,562
up €2,562 (+108%), from €2,362 to €4,924
- Financial charges +€774
up €774 (+109%), from €708 to €1,481
- Taxes +€622
up €622 (+7.9%), from €7,873 to €8,495
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 | €134,657 | €248,247 | +€113,590 | +84.4% |
| Fixed assets | 21/28 | €15,229 | €21,047 | +€5,818 | +38.2% |
| Tangible fixed assets | 22/27 | €13,229 | €19,047 | +€5,818 | +44.0% |
| Plant, machinery and equipment | 23 | - | €2,021 | +€2,021 | |
| Furniture and vehicles | 24 | €13,229 | €17,027 | +€3,797 | +28.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €119,428 | €227,199 | +€107,772 | +90.2% |
| Amounts receivable within one year | 40/41 | €113,312 | €224,141 | +€110,829 | +97.8% |
| Trade receivables | 40 | €39,921 | €152,526 | +€112,605 | +282% |
| Other amounts receivable | 41 | €73,391 | €71,615 | -€1,776 | -2.4% |
| Cash at bank and in hand | 54/58 | €5,904 | €3,058 | -€2,846 | -48.2% |
| Deferred charges and accrued income | 490/1 | €211 | - | -€211 | |
| Total equity and liabilities | 10/49 | €134,657 | €248,247 | +€113,590 | +84.4% |
| Equity | 10/15 | €40,790 | €59,371 | +€18,581 | +45.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,790 | €30,790 | = | 0.0% |
| Distributable reserves | 133 | €30,790 | €30,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €18,581 | +€18,581 | |
| Amounts payable | 17/49 | €93,867 | €188,876 | +€95,009 | +101% |
| Amounts payable within one year | 42/48 | €72,906 | €64,035 | -€8,871 | -12.2% |
| Trade debts | 44 | €23,127 | €47,667 | +€24,540 | +106% |
| Suppliers | 440/4 | €23,127 | €47,667 | +€24,540 | +106% |
| Taxes, remuneration and social security | 45 | €7,873 | €16,367 | +€8,495 | +108% |
| Taxes | 450/3 | €7,873 | €16,367 | +€8,495 | +108% |
| Other amounts payable | 47/48 | €41,906 | - | -€41,906 | |
| Accrued charges and deferred income | 492/3 | €20,961 | €124,841 | +€103,880 | +496% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,028 | €5,732 | +€3,704 | +183% |
| Other operating charges | 640/8 | €2,362 | €4,924 | +€2,562 | +108% |
| Gross operating margin | 9900 | €43,760 | €39,213 | -€4,548 | -10.4% |
| Operating profit (loss) | 9901 | €39,370 | €28,557 | -€10,814 | -27.5% |
| Financial charges | 65/66B | €708 | €1,481 | +€774 | +109% |
| Recurring financial charges | 65 | €708 | €1,481 | +€774 | +109% |
| Profit (loss) for the period before taxes | 9903 | €38,663 | €27,075 | -€11,587 | -30.0% |
| Income taxes | 67/77 | €7,873 | €8,495 | +€622 | +7.9% |
| Profit (loss) for the period | 9904 | €30,790 | €18,581 | -€12,209 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,790 | €18,581 | -€12,209 | -39.7% |
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 20 October 2026 via checked.be.