BOUW-MEE: 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-MEE
Largest movements
- Receivables within one year +€176,176
up €176,176 (+134%), from €131,067 to €307,243
of which Trade receivables: +€169,140
- Tangible fixed assets +€8,322
up €8,322 (+59.7%), from €13,947 to €22,270
of which Furniture and vehicles: +€8,545
- Deferred charges and accrued income +€4,751
new in 2023: €4,751
- Trade debts +€107,540
up €107,540 (+112%), from €95,818 to €203,358
- Advances received +€27,775
up €27,775 (+10,326%), from €269 to €28,044
- Profit (loss) carried forward +€25,539
up €25,539 (+101%), from €25,241 to €50,780
- Tax, wage and social debts +€16,345
up €16,345 (+77.6%), from €21,052 to €37,397
of which Taxes: +€14,126
- Other debts +€12,000
new in 2023: €12,000
- Gross operating margin +€40,677
up €40,677 (+54.6%), from €74,459 to €115,136
- Staff costs +€28,463
up €28,463 (+73.7%), from €38,641 to €67,104
- Financial charges +€1,536
up €1,536 (+622%), from €247 to €1,783
- Financial income +€1,484
up €1,484 (+71.2%), from €2,083 to €3,566
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,380 | €334,578 | +€189,199 | +130% |
| Fixed assets | 21/28 | €14,283 | €22,270 | +€7,987 | +55.9% |
| Intangible fixed assets | 21 | €336 | - | -€336 | |
| Tangible fixed assets | 22/27 | €13,947 | €22,270 | +€8,322 | +59.7% |
| Plant, machinery and equipment | 23 | €630 | €407 | -€223 | -35.4% |
| Furniture and vehicles | 24 | €13,318 | €21,863 | +€8,545 | +64.2% |
| Current assets | 29/58 | €131,097 | €312,309 | +€181,212 | +138% |
| Amounts receivable within one year | 40/41 | €131,067 | €307,243 | +€176,176 | +134% |
| Trade receivables | 40 | €61,533 | €230,673 | +€169,140 | +275% |
| Other amounts receivable | 41 | €69,534 | €76,570 | +€7,036 | +10.1% |
| Cash at bank and in hand | 54/58 | €30 | €315 | +€286 | +966% |
| Deferred charges and accrued income | 490/1 | - | €4,751 | +€4,751 | |
| Total equity and liabilities | 10/49 | €145,380 | €334,578 | +€189,199 | +130% |
| Equity | 10/15 | €28,241 | €53,780 | +€25,539 | +90.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,241 | €50,780 | +€25,539 | +101% |
| Amounts payable | 17/49 | €117,139 | €280,798 | +€163,660 | +140% |
| Amounts payable within one year | 42/48 | €117,139 | €280,798 | +€163,660 | +140% |
| Trade debts | 44 | €95,818 | €203,358 | +€107,540 | +112% |
| Suppliers | 440/4 | €95,818 | €203,358 | +€107,540 | +112% |
| Advances received on contracts in progress | 46 | €269 | €28,044 | +€27,775 | +10,326% |
| Taxes, remuneration and social security | 45 | €21,052 | €37,397 | +€16,345 | +77.6% |
| Taxes | 450/3 | €14,767 | €28,893 | +€14,126 | +95.7% |
| Remuneration and social security | 454/9 | €6,285 | €8,504 | +€2,219 | +35.3% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €38,641 | €67,104 | +€28,463 | +73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,928 | €2,694 | -€234 | -8.0% |
| Other operating charges | 640/8 | €2,017 | €1,452 | -€565 | -28.0% |
| Gross operating margin | 9900 | €74,459 | €115,136 | +€40,677 | +54.6% |
| Operating profit (loss) | 9901 | €30,873 | €43,886 | +€13,013 | +42.1% |
| Financial income | 75/76B | €2,083 | €3,566 | +€1,484 | +71.2% |
| Recurring financial income | 75 | €2,083 | €3,566 | +€1,484 | +71.2% |
| Financial charges | 65/66B | €247 | €1,783 | +€1,536 | +622% |
| Recurring financial charges | 65 | €247 | €1,783 | +€1,536 | +622% |
| Profit (loss) for the period before taxes | 9903 | €32,709 | €45,669 | +€12,960 | +39.6% |
| Income taxes | 67/77 | €7,468 | €8,130 | +€662 | +8.9% |
| Profit (loss) for the period | 9904 | €25,241 | €37,539 | +€12,298 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,241 | €37,539 | +€12,298 | +48.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.