Bouw-Elektro: 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.
Bouw-Elektro
Largest movements
- Stocks and contracts -€12,429
down €12,429 (-10.5%), from €118,552 to €106,123
- Tangible fixed assets -€3,038
down €3,038 (-2.7%), from €114,174 to €111,136
of which Land and buildings: -€8,697
- Other debts -€7,926
down €7,926 (-7.1%), from €112,190 to €104,264
- Profit (loss) carried forward +€7,465
up €7,465 (+11.2%), from €66,864 to €74,328
- Debts after one year -€7,036
down €7,036 (-18.9%), from €37,255 to €30,219
- Tax, wage and social debts -€3,385
down €3,385 (-65.0%), from €5,211 to €1,826
- Gross operating margin +€22,300
up €22,300 (+141%), from €15,803 to €38,103
- Depreciation +€3,719
up €3,719 (+16.3%), from €22,790 to €26,509
- Other operating charges -€612
down €612 (-17.9%), from €3,423 to €2,811
- Financial income +€460
up €460 (+87.6%), from €525 to €984
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 | €254,226 | €243,756 | -€10,470 | -4.1% |
| Fixed assets | 21/28 | €114,174 | €111,136 | -€3,038 | -2.7% |
| Tangible fixed assets | 22/27 | €114,174 | €111,136 | -€3,038 | -2.7% |
| Land and buildings | 22 | €69,560 | €60,863 | -€8,697 | -12.5% |
| Plant, machinery and equipment | 23 | €1,816 | €970 | -€846 | -46.6% |
| Furniture and vehicles | 24 | €42,798 | €49,303 | +€6,505 | +15.2% |
| Current assets | 29/58 | €140,052 | €132,620 | -€7,433 | -5.3% |
| Stocks and contracts in progress | 3 | €118,552 | €106,123 | -€12,429 | -10.5% |
| Stocks | 30/36 | €118,552 | €106,123 | -€12,429 | -10.5% |
| Amounts receivable within one year | 40/41 | €4,743 | €5,286 | +€543 | +11.5% |
| Trade receivables | 40 | €226 | €2,505 | +€2,279 | +1,009% |
| Other amounts receivable | 41 | €4,517 | €2,781 | -€1,736 | -38.4% |
| Cash at bank and in hand | 54/58 | €15,619 | €17,997 | +€2,378 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,138 | €3,213 | +€2,075 | +182% |
| Total equity and liabilities | 10/49 | €254,226 | €243,756 | -€10,470 | -4.1% |
| Equity | 10/15 | €88,864 | €96,328 | +€7,465 | +8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,864 | €74,328 | +€7,465 | +11.2% |
| Amounts payable | 17/49 | €165,362 | €147,427 | -€17,935 | -10.8% |
| Amounts payable after more than one year | 17 | €37,255 | €30,219 | -€7,036 | -18.9% |
| Financial debts | 170/4 | €37,255 | €30,219 | -€7,036 | -18.9% |
| Amounts payable within one year | 42/48 | €128,063 | €116,696 | -€11,367 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €6,899 | €7,036 | +€138 | +2.0% |
| Trade debts | 44 | €2,976 | €3,570 | +€594 | +19.9% |
| Suppliers | 440/4 | €2,976 | €3,570 | +€594 | +19.9% |
| Advances received on contracts in progress | 46 | €787 | €0 | -€787 | -100% |
| Taxes, remuneration and social security | 45 | €5,211 | €1,826 | -€3,385 | -65.0% |
| Taxes | 450/3 | €5,211 | €1,826 | -€3,385 | -65.0% |
| Other amounts payable | 47/48 | €112,190 | €104,264 | -€7,926 | -7.1% |
| Accrued charges and deferred income | 492/3 | €44 | €512 | +€468 | +1,057% |
| Non-recurring operating income | 76A | - | €20,111 | +€20,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,790 | €26,509 | +€3,719 | +16.3% |
| Other operating charges | 640/8 | €3,423 | €2,811 | -€612 | -17.9% |
| Gross operating margin | 9900 | €15,803 | €38,103 | +€22,300 | +141% |
| Operating profit (loss) | 9901 | -€10,411 | €8,782 | +€19,192 | |
| Financial income | 75/76B | €525 | €984 | +€460 | +87.6% |
| Recurring financial income | 75 | €525 | €984 | +€460 | +87.6% |
| Financial charges | 65/66B | €1,682 | €1,565 | -€117 | -7.0% |
| Recurring financial charges | 65 | €1,682 | €1,565 | -€117 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,568 | €8,201 | +€19,769 | |
| Income taxes | 67/77 | €483 | €736 | +€253 | +52.5% |
| Profit (loss) for the period | 9904 | -€12,051 | €7,465 | +€19,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,051 | €7,465 | +€19,516 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.