BOHEZ CONSTRUCT: 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.
BOHEZ CONSTRUCT
Largest movements
- Receivables within one year +€89,729
up €89,729 (+94.8%), from €94,634 to €184,363
of which Trade receivables: +€61,913
- Deferred charges and accrued income +€48,049
new in 2025: €48,049
- Cash -€22,017
down €22,017 (-59.6%), from €36,933 to €14,916
mainly Receivables within one year (-€89,729) and Deferred charges and accrued income (-€48,049)
- Current investments +€19,000
new in 2025: €19,000
- Financial fixed assets +€10,000
up €10,000 (+202.0%), from €4,950 to €14,950
- Trade debts +€145,092
up €145,092 (+1681.4%), from €8,629 to €153,721
- Other debts -€32,000
no longer reported in 2025 (was €32,000)
- Tax, wage and social debts +€18,499
up €18,499 (+64.2%), from €28,795 to €47,294
of which Taxes: +€15,924
- Reserves +€13,851
up €13,851 (+20.8%), from €66,595 to €80,445
- Gross operating margin -€102,595
down €102,595 (-79.1%), from €129,772 to €27,176
- Taxes -€18,432
down €18,432 (-64.0%), from €28,795 to €10,363
- Other operating charges +€2,421
up €2,421 (+2051.9%), from €118 to €2,539
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 | €137,790 | €282,111 | +€144,321 | +104.7% |
| Fixed assets | 21/28 | €6,223 | €15,783 | +€9,560 | +153.6% |
| Tangible fixed assets | 22/27 | €1,273 | €833 | -€441 | -34.6% |
| Furniture and vehicles | 24 | €1,273 | €833 | -€441 | -34.6% |
| Financial fixed assets | 28 | €4,950 | €14,950 | +€10,000 | +202.0% |
| Current assets | 29/58 | €131,567 | €266,328 | +€134,761 | +102.4% |
| Amounts receivable within one year | 40/41 | €94,634 | €184,363 | +€89,729 | +94.8% |
| Trade receivables | 40 | €72,547 | €134,461 | +€61,913 | +85.3% |
| Other amounts receivable | 41 | €22,086 | €49,902 | +€27,816 | +125.9% |
| Current investments | 50/53 | - | €19,000 | +€19,000 | |
| Cash at bank and in hand | 54/58 | €36,933 | €14,916 | -€22,017 | -59.6% |
| Deferred charges and accrued income | 490/1 | - | €48,049 | +€48,049 | |
| Total equity and liabilities | 10/49 | €137,790 | €282,111 | +€144,321 | +104.7% |
| Equity | 10/15 | €67,095 | €80,945 | +€13,851 | +20.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €66,595 | €80,445 | +€13,851 | +20.8% |
| Distributable reserves | 133 | €66,595 | €80,445 | +€13,851 | +20.8% |
| Amounts payable | 17/49 | €70,696 | €201,166 | +€130,470 | +184.6% |
| Amounts payable within one year | 42/48 | €70,696 | €201,166 | +€130,470 | +184.6% |
| Financial debts | 43 | €1,272 | €151 | -€1,121 | -88.1% |
| Credit institutions | 430/8 | €1,272 | €151 | -€1,121 | -88.1% |
| Trade debts | 44 | €8,629 | €153,721 | +€145,092 | +1681.4% |
| Suppliers | 440/4 | €8,629 | €153,721 | +€145,092 | +1681.4% |
| Taxes, remuneration and social security | 45 | €28,795 | €47,294 | +€18,499 | +64.2% |
| Taxes | 450/3 | €28,795 | €44,718 | +€15,924 | +55.3% |
| Remuneration and social security | 454/9 | - | €2,576 | +€2,576 | |
| Other amounts payable | 47/48 | €32,000 | - | -€32,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €441 | +€392 | +812.6% |
| Other operating charges | 640/8 | €118 | €2,539 | +€2,421 | +2051.9% |
| Gross operating margin | 9900 | €129,772 | €27,176 | -€102,595 | -79.1% |
| Operating profit (loss) | 9901 | €129,606 | €24,197 | -€105,409 | -81.3% |
| Financial income | 75/76B | €557 | €1,401 | +€844 | +151.5% |
| Recurring financial income | 75 | €557 | €1,401 | +€844 | +151.5% |
| Financial charges | 65/66B | €214 | €1,384 | +€1,170 | +547.2% |
| Recurring financial charges | 65 | €214 | €1,384 | +€1,170 | +547.2% |
| Profit (loss) for the period before taxes | 9903 | €129,949 | €24,213 | -€105,735 | -81.4% |
| Income taxes | 67/77 | €28,795 | €10,363 | -€18,432 | -64.0% |
| Profit (loss) for the period | 9904 | €101,154 | €13,851 | -€87,304 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,154 | €13,851 | -€87,304 | -86.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.