Bouw & Management Beine: 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 & Management Beine
Largest movements
- Cash -€30,620
down €30,620 (-33.6%), from €91,239 to €60,619
mainly Receivables within one year (-€20,227) and Tax, wage and social debts (-€10,996)
- Receivables within one year +€20,227
up €20,227 (+88.8%), from €22,769 to €42,996
of which Trade receivables: +€20,757
- Tangible fixed assets -€9,166
down €9,166 (-36.5%), from €25,091 to €15,924
of which Furniture and vehicles: -€8,542
- Intangible fixed assets +€1,671
up €1,671 (+674%), from €248 to €1,919
- Tax, wage and social debts -€10,996
no longer reported in 2025 (was €10,996)
of which Taxes: -€7,082
- Profit (loss) carried forward -€3,968
down €3,968 (-11.0%), from -€36,004 to -€39,972
- Current portion of long-term debt -€2,889
no longer reported in 2025 (was €2,889)
- Gross operating margin +€21,819
up €21,819, from -€10,317 to €11,502
- Depreciation -€10,865
down €10,865 (-48.7%), from €22,289 to €11,424
- Financial charges +€602
up €602 (+24.1%), from €2,495 to €3,097
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 | €152,967 | €135,018 | -€17,949 | -11.7% |
| Fixed assets | 21/28 | €25,743 | €18,248 | -€7,495 | -29.1% |
| Intangible fixed assets | 21 | €248 | €1,919 | +€1,671 | +674% |
| Tangible fixed assets | 22/27 | €25,091 | €15,924 | -€9,166 | -36.5% |
| Land and buildings | 22 | €8,460 | €7,760 | -€700 | -8.3% |
| Plant, machinery and equipment | 23 | €3,454 | €3,529 | +€76 | +2.2% |
| Furniture and vehicles | 24 | €13,177 | €4,635 | -€8,542 | -64.8% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €127,223 | €116,770 | -€10,453 | -8.2% |
| Stocks and contracts in progress | 3 | €8,175 | €8,175 | = | 0.0% |
| Stocks | 30/36 | €8,175 | €8,175 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,769 | €42,996 | +€20,227 | +88.8% |
| Trade receivables | 40 | €20,463 | €41,220 | +€20,757 | +101% |
| Other amounts receivable | 41 | €2,306 | €1,776 | -€531 | -23.0% |
| Cash at bank and in hand | 54/58 | €91,239 | €60,619 | -€30,620 | -33.6% |
| Deferred charges and accrued income | 490/1 | €5,041 | €4,980 | -€60 | -1.2% |
| Total equity and liabilities | 10/49 | €152,967 | €135,018 | -€17,949 | -11.7% |
| Equity | 10/15 | €131,117 | €127,149 | -€3,968 | -3.0% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €154,718 | €154,718 | = | 0.0% |
| Distributable reserves | 133 | €154,718 | €154,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,004 | -€39,972 | -€3,968 | -11.0% |
| Amounts payable | 17/49 | €21,850 | €7,869 | -€13,981 | -64.0% |
| Amounts payable within one year | 42/48 | €21,850 | €7,869 | -€13,981 | -64.0% |
| Current portion of amounts payable after more than one year | 42 | €2,889 | - | -€2,889 | |
| Trade debts | 44 | €2,553 | €2,414 | -€139 | -5.4% |
| Suppliers | 440/4 | €2,553 | €2,414 | -€139 | -5.4% |
| Taxes, remuneration and social security | 45 | €10,996 | - | -€10,996 | |
| Taxes | 450/3 | €7,082 | - | -€7,082 | |
| Remuneration and social security | 454/9 | €3,914 | - | -€3,914 | |
| Other amounts payable | 47/48 | €5,412 | €5,455 | +€44 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,289 | €11,424 | -€10,865 | -48.7% |
| Other operating charges | 640/8 | €1,360 | €1,340 | -€20 | -1.5% |
| Gross operating margin | 9900 | -€10,317 | €11,502 | +€21,819 | |
| Operating profit (loss) | 9901 | -€33,966 | -€1,261 | +€32,705 | +96.3% |
| Financial income | 75/76B | €575 | €477 | -€98 | -17.0% |
| Recurring financial income | 75 | €575 | €477 | -€98 | -17.0% |
| Financial charges | 65/66B | €2,495 | €3,097 | +€602 | +24.1% |
| Recurring financial charges | 65 | €2,495 | €3,097 | +€602 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€35,886 | -€3,882 | +€32,005 | +89.2% |
| Income taxes | 67/77 | €118 | €87 | -€31 | -26.4% |
| Profit (loss) for the period | 9904 | -€36,004 | -€3,968 | +€32,036 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,004 | -€3,968 | +€32,036 | +89.0% |
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.