Boury Constructie: 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.
Boury Constructie
Largest movements
- Tangible fixed assets -€61,699
down €61,699 (-7.7%), from €805,349 to €743,650
of which Plant, machinery and equipment: -€72,763
- Cash -€43,834
down €43,834 (-34.0%), from €128,793 to €84,959
mainly Debts after one year (-€71,668) and Investment in fixed assets (net) (-€62,551)
- Receivables within one year +€43,123
up €43,123 (+32.9%), from €131,082 to €174,205
of which Trade receivables: +€54,167
- Reserves +€80,328
up €80,328 (+19.9%), from €403,438 to €483,766
- Debts after one year -€71,668
down €71,668 (-11.7%), from €614,089 to €542,420
- Other debts -€38,560
down €38,560 (-73.9%), from €52,170 to €13,610
- Short-term financial debts -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Gross operating margin +€30,272
up €30,272 (+13.6%), from €223,018 to €253,290
- Taxes +€6,780
up €6,780 (+48.6%), from €13,956 to €20,736
- Financial charges -€5,827
down €5,827 (-19.5%), from €29,819 to €23,992
- Depreciation +€5,131
up €5,131 (+4.3%), from €119,119 to €124,250
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 | €1,237,687 | €1,186,396 | -€51,291 | -4.1% |
| Fixed assets | 21/28 | €805,349 | €743,650 | -€61,699 | -7.7% |
| Tangible fixed assets | 22/27 | €805,349 | €743,650 | -€61,699 | -7.7% |
| Land and buildings | 22 | €550,063 | €521,263 | -€28,800 | -5.2% |
| Plant, machinery and equipment | 23 | €213,814 | €141,051 | -€72,763 | -34.0% |
| Furniture and vehicles | 24 | €41,471 | €81,336 | +€39,865 | +96.1% |
| Current assets | 29/58 | €432,339 | €442,746 | +€10,408 | +2.4% |
| Stocks and contracts in progress | 3 | €169,178 | €176,803 | +€7,625 | +4.5% |
| Stocks | 30/36 | €169,178 | €176,803 | +€7,625 | +4.5% |
| Amounts receivable within one year | 40/41 | €131,082 | €174,205 | +€43,123 | +32.9% |
| Trade receivables | 40 | €119,967 | €174,133 | +€54,167 | +45.2% |
| Other amounts receivable | 41 | €11,115 | €71 | -€11,044 | -99.4% |
| Cash at bank and in hand | 54/58 | €128,793 | €84,959 | -€43,834 | -34.0% |
| Deferred charges and accrued income | 490/1 | €3,286 | €6,779 | +€3,494 | +106.3% |
| Total equity and liabilities | 10/49 | €1,237,687 | €1,186,396 | -€51,291 | -4.1% |
| Equity | 10/15 | €422,438 | €502,766 | +€80,328 | +19.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €403,438 | €483,766 | +€80,328 | +19.9% |
| Distributable reserves | 133 | €403,438 | €483,766 | +€80,328 | +19.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €815,249 | €683,631 | -€131,618 | -16.1% |
| Amounts payable after more than one year | 17 | €614,089 | €542,420 | -€71,668 | -11.7% |
| Financial debts | 170/4 | €614,089 | €542,420 | -€71,668 | -11.7% |
| Amounts payable within one year | 42/48 | €198,778 | €140,463 | -€58,314 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €87,504 | €89,270 | +€1,767 | +2.0% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100.0% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100.0% |
| Trade debts | 44 | €23,486 | €20,377 | -€3,109 | -13.2% |
| Suppliers | 440/4 | €23,486 | €20,377 | -€3,109 | -13.2% |
| Taxes, remuneration and social security | 45 | €10,618 | €17,206 | +€6,588 | +62.0% |
| Taxes | 450/3 | €6,409 | €12,997 | +€6,588 | +102.8% |
| Remuneration and social security | 454/9 | €4,210 | €4,210 | = | 0.0% |
| Other amounts payable | 47/48 | €52,170 | €13,610 | -€38,560 | -73.9% |
| Accrued charges and deferred income | 492/3 | €2,383 | €747 | -€1,636 | -68.7% |
| Non-recurring operating income | 76A | €0 | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €355 | €71 | -€285 | -80.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,119 | €124,250 | +€5,131 | +4.3% |
| Other operating charges | 640/8 | €4,892 | €5,120 | +€228 | +4.7% |
| Non-recurring operating charges | 66A | - | €153 | +€153 | |
| Gross operating margin | 9900 | €223,018 | €253,290 | +€30,272 | +13.6% |
| Operating profit (loss) | 9901 | €98,651 | €123,696 | +€25,045 | +25.4% |
| Financial income | 75/76B | €2,002 | €1,859 | -€143 | -7.1% |
| Recurring financial income | 75 | €2,002 | €1,859 | -€143 | -7.1% |
| Financial charges | 65/66B | €29,819 | €23,992 | -€5,827 | -19.5% |
| Recurring financial charges | 65 | €29,819 | €23,992 | -€5,827 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €70,834 | €101,564 | +€30,730 | +43.4% |
| Income taxes | 67/77 | €13,956 | €20,736 | +€6,780 | +48.6% |
| Profit (loss) for the period | 9904 | €56,878 | €80,828 | +€23,950 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,878 | €80,828 | +€23,950 | +42.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.