BOUW & IMMO: 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 & IMMO
Largest movements
- Receivables within one year +€7,512
up €7,512 (+20.8%), from €36,071 to €43,583
of which Other amounts receivable: +€17,045
- Reserves +€11,964
up €11,964 (+195%), from €6,146 to €18,109
of which Distributable reserves: +€13,824
- Trade debts -€7,210
down €7,210 (-83.5%), from €8,633 to €1,424
- Gross operating margin +€19,487
up €19,487 (+325%), from €5,998 to €25,485
- Write-downs +€7,519
new in 2025: €7,519
- Taxes +€3,068
up €3,068 (+155%), from €1,975 to €5,043
- Financial income +€785
up €785 (+58.1%), from €1,351 to €2,136
- Financial charges +€728
up €728 (+990%), from €74 to €801
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 | €113,357 | €120,653 | +€7,295 | +6.4% |
| Current assets | 29/58 | €113,357 | €120,653 | +€7,295 | +6.4% |
| Amounts receivable after more than one year | 29 | €53,000 | €53,000 | = | 0.0% |
| Other amounts receivable | 291 | €53,000 | €53,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €24,000 | €24,000 | = | 0.0% |
| Contracts in progress | 37 | €24,000 | €24,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,071 | €43,583 | +€7,512 | +20.8% |
| Trade receivables | 40 | €10,669 | €1,136 | -€9,533 | -89.4% |
| Other amounts receivable | 41 | €25,402 | €42,448 | +€17,045 | +67.1% |
| Cash at bank and in hand | 54/58 | €286 | €69 | -€217 | -75.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €113,357 | €120,653 | +€7,295 | +6.4% |
| Equity | 10/15 | €95,139 | €107,103 | +€11,964 | +12.6% |
| Contributions | 10/11 | €13,020 | €13,020 | = | 0.0% |
| Reserves | 13 | €6,146 | €18,109 | +€11,964 | +195% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €4,286 | €18,109 | +€13,824 | +323% |
| Profit (loss) carried forward | 14 | €75,974 | €75,974 | = | 0.0% |
| Amounts payable | 17/49 | €18,218 | €13,550 | -€4,669 | -25.6% |
| Amounts payable within one year | 42/48 | €16,013 | €11,344 | -€4,669 | -29.2% |
| Trade debts | 44 | €8,633 | €1,424 | -€7,210 | -83.5% |
| Suppliers | 440/4 | €8,633 | €1,424 | -€7,210 | -83.5% |
| Advances received on contracts in progress | 46 | - | €1,063 | +€1,063 | |
| Taxes, remuneration and social security | 45 | €6,546 | €7,024 | +€478 | +7.3% |
| Taxes | 450/3 | €6,546 | €7,024 | +€478 | +7.3% |
| Other amounts payable | 47/48 | €833 | €1,833 | +€1,000 | +120% |
| Accrued charges and deferred income | 492/3 | €2,206 | €2,206 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,519 | +€7,519 | |
| Other operating charges | 640/8 | €182 | €461 | +€280 | +154% |
| Gross operating margin | 9900 | €5,998 | €25,485 | +€19,487 | +325% |
| Operating profit (loss) | 9901 | €5,816 | €17,505 | +€11,689 | +201% |
| Financial income | 75/76B | €1,351 | €2,136 | +€785 | +58.1% |
| Recurring financial income | 75 | €1,351 | €2,136 | +€785 | +58.1% |
| Financial charges | 65/66B | €74 | €801 | +€728 | +990% |
| Recurring financial charges | 65 | €74 | €801 | +€728 | +990% |
| Profit (loss) for the period before taxes | 9903 | €7,094 | €18,840 | +€11,746 | +166% |
| Income taxes | 67/77 | €1,975 | €5,043 | +€3,068 | +155% |
| Profit (loss) for the period | 9904 | €5,119 | €13,797 | +€8,678 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €5,119 | €13,797 | +€8,678 | +170% |
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 16 October 2026 via checked.be.