BOUW IMPERIUM: 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 IMPERIUM
Largest movements
- Cash -€15,057
down €15,057 (-94.7%), from €15,898 to €841
mainly Trade debts (-€11,988) and Receivables within one year (-€7,469)
- Receivables within one year +€7,469
up €7,469 (+23.4%), from €31,862 to €39,331
of which Other amounts receivable: +€5,342
- Tangible fixed assets -€2,964
down €2,964 (-17.9%), from €16,546 to €13,582
of which Furniture and vehicles: -€4,042
- Profit (loss) carried forward +€14,336
up €14,336 (+41.3%), from €34,717 to €49,053
- Trade debts -€11,988
down €11,988 (-100%), from €11,988 to €0
- Tax, wage and social debts -€6,828
down €6,828 (-65.6%), from €10,412 to €3,584
- Other debts -€6,074
down €6,074 (-98.1%), from €6,190 to €116
- Gross operating margin -€24,652
down €24,652 (-52.1%), from €47,320 to €22,668
- Taxes -€4,840
down €4,840 (-55.8%), from €8,679 to €3,839
- Staff costs +€1,388
new in 2025: €1,388
- Other operating charges -€1,005
down €1,005 (-81.2%), from €1,238 to €233
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 | €64,306 | €53,753 | -€10,553 | -16.4% |
| Fixed assets | 21/28 | €16,546 | €13,582 | -€2,964 | -17.9% |
| Tangible fixed assets | 22/27 | €16,546 | €13,582 | -€2,964 | -17.9% |
| Plant, machinery and equipment | 23 | €728 | €1,806 | +€1,078 | +148% |
| Furniture and vehicles | 24 | €15,818 | €11,776 | -€4,042 | -25.6% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €47,760 | €40,172 | -€7,588 | -15.9% |
| Amounts receivable within one year | 40/41 | €31,862 | €39,331 | +€7,469 | +23.4% |
| Trade receivables | 40 | €17,730 | €19,857 | +€2,127 | +12.0% |
| Other amounts receivable | 41 | €14,132 | €19,474 | +€5,342 | +37.8% |
| Cash at bank and in hand | 54/58 | €15,898 | €841 | -€15,057 | -94.7% |
| Total equity and liabilities | 10/49 | €64,306 | €53,753 | -€10,553 | -16.4% |
| Equity | 10/15 | €35,717 | €50,053 | +€14,336 | +40.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,717 | €49,053 | +€14,336 | +41.3% |
| Amounts payable | 17/49 | €28,589 | €3,700 | -€24,889 | -87.1% |
| Amounts payable within one year | 42/48 | €28,589 | €3,700 | -€24,889 | -87.1% |
| Trade debts | 44 | €11,988 | €0 | -€11,988 | -100% |
| Suppliers | 440/4 | €11,988 | €0 | -€11,988 | -100% |
| Taxes, remuneration and social security | 45 | €10,412 | €3,584 | -€6,828 | -65.6% |
| Taxes | 450/3 | €10,412 | €3,584 | -€6,828 | -65.6% |
| Other amounts payable | 47/48 | €6,190 | €116 | -€6,074 | -98.1% |
| Non-recurring operating income | 76A | - | €4,711 | +€4,711 | |
| Remuneration, social security and pensions | 62 | - | €1,388 | +€1,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,595 | €2,317 | -€278 | -10.7% |
| Other operating charges | 640/8 | €1,238 | €233 | -€1,005 | -81.2% |
| Gross operating margin | 9900 | €47,320 | €22,668 | -€24,652 | -52.1% |
| Operating profit (loss) | 9901 | €43,487 | €18,730 | -€24,757 | -56.9% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €91 | €555 | +€464 | +509% |
| Recurring financial charges | 65 | €91 | €555 | +€464 | +510% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €43,396 | €18,175 | -€25,221 | -58.1% |
| Income taxes | 67/77 | €8,679 | €3,839 | -€4,840 | -55.8% |
| Profit (loss) for the period | 9904 | €34,717 | €14,336 | -€20,381 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,717 | €14,336 | -€20,381 | -58.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.