BOUW - MIX: 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 - MIX
Largest movements
- Receivables within one year -€26,140
down €26,140 (-9.1%), from €288,252 to €262,112
of which Trade receivables: -€31,302
- Cash -€8,285
down €8,285 (-50.7%), from €16,348 to €8,063
mainly Net result for the year (-€97,960) and Current portion of long-term debt (-€48,560)
- Tangible fixed assets -€7,759
down €7,759 (-44.5%), from €17,454 to €9,694
of which Plant, machinery and equipment: -€5,760
- Other debts +€206,839
up €206,839 (+1,344%), from €15,388 to €222,227
- Profit (loss) carried forward -€97,960
down €97,960 (-179%), from -€54,584 to -€152,544
- Current portion of long-term debt -€48,560
down €48,560 (-57.8%), from €83,953 to €35,393
- Tax, wage and social debts -€38,141
down €38,141 (-89.7%), from €42,532 to €4,391
of which Taxes: -€32,700
- Debts after one year -€35,393
down €35,393 (-41.5%), from €85,210 to €49,818
- Gross operating margin -€225,758
down €225,758, from €215,812 to -€9,946
- Staff costs -€62,787
down €62,787 (-49.3%), from €127,456 to €64,669
- Financial charges -€5,055
down €5,055 (-28.9%), from €17,500 to €12,445
- Depreciation -€4,568
down €4,568 (-37.1%), from €12,328 to €7,759
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 | €359,064 | €315,048 | -€44,015 | -12.3% |
| Fixed assets | 21/28 | €22,504 | €14,744 | -€7,759 | -34.5% |
| Tangible fixed assets | 22/27 | €17,454 | €9,694 | -€7,759 | -44.5% |
| Plant, machinery and equipment | 23 | €10,126 | €4,366 | -€5,760 | -56.9% |
| Furniture and vehicles | 24 | €6,953 | €5,193 | -€1,760 | -25.3% |
| Other tangible fixed assets | 26 | €375 | €135 | -€239 | -63.9% |
| Financial fixed assets | 28 | €5,050 | €5,050 | = | 0.0% |
| Current assets | 29/58 | €336,560 | €300,304 | -€36,256 | -10.8% |
| Stocks and contracts in progress | 3 | €28,000 | €28,000 | = | 0.0% |
| Stocks | 30/36 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €288,252 | €262,112 | -€26,140 | -9.1% |
| Trade receivables | 40 | €188,846 | €157,544 | -€31,302 | -16.6% |
| Other amounts receivable | 41 | €99,406 | €104,568 | +€5,162 | +5.2% |
| Cash at bank and in hand | 54/58 | €16,348 | €8,063 | -€8,285 | -50.7% |
| Deferred charges and accrued income | 490/1 | €3,960 | €2,129 | -€1,830 | -46.2% |
| Total equity and liabilities | 10/49 | €359,064 | €315,048 | -€44,015 | -12.3% |
| Equity | 10/15 | €33,623 | -€64,336 | -€97,960 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,607 | €69,607 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €69,607 | €69,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,584 | -€152,544 | -€97,960 | -179% |
| Amounts payable | 17/49 | €325,440 | €379,385 | +€53,944 | +16.6% |
| Amounts payable after more than one year | 17 | €85,210 | €49,818 | -€35,393 | -41.5% |
| Financial debts | 170/4 | €85,210 | €49,818 | -€35,393 | -41.5% |
| Amounts payable within one year | 42/48 | €235,087 | €324,424 | +€89,337 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €83,953 | €35,393 | -€48,560 | -57.8% |
| Financial debts | 43 | €25,000 | €29,050 | +€4,050 | +16.2% |
| Credit institutions | 430/8 | €25,000 | €29,050 | +€4,050 | +16.2% |
| Trade debts | 44 | €68,213 | €33,362 | -€34,851 | -51.1% |
| Suppliers | 440/4 | €68,213 | €33,362 | -€34,851 | -51.1% |
| Taxes, remuneration and social security | 45 | €42,532 | €4,391 | -€38,141 | -89.7% |
| Taxes | 450/3 | €33,319 | €619 | -€32,700 | -98.1% |
| Remuneration and social security | 454/9 | €9,213 | €3,772 | -€5,441 | -59.1% |
| Other amounts payable | 47/48 | €15,388 | €222,227 | +€206,839 | +1,344% |
| Accrued charges and deferred income | 492/3 | €5,143 | €5,143 | = | 0.0% |
| Non-recurring operating income | 76A | €24,630 | €11,340 | -€13,290 | -54.0% |
| Remuneration, social security and pensions | 62 | €127,456 | €64,669 | -€62,787 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,328 | €7,759 | -€4,568 | -37.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,250 | €0 | +€1,250 | |
| Other operating charges | 640/8 | €4,588 | €2,673 | -€1,915 | -41.7% |
| Non-recurring operating charges | 66A | €47,000 | €0 | -€47,000 | -100% |
| Gross operating margin | 9900 | €215,812 | -€9,946 | -€225,758 | |
| Operating profit (loss) | 9901 | €25,690 | -€85,047 | -€110,738 | |
| Financial income | 75/76B | €144 | €9 | -€135 | -93.5% |
| Recurring financial income | 75 | €144 | €9 | -€135 | -93.5% |
| Financial charges | 65/66B | €17,500 | €12,445 | -€5,055 | -28.9% |
| Recurring financial charges | 65 | €17,500 | €12,445 | -€5,055 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €8,334 | -€97,483 | -€105,817 | |
| Income taxes | 67/77 | €523 | €477 | -€46 | -8.8% |
| Profit (loss) for the period | 9904 | €7,812 | -€97,960 | -€105,771 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,812 | -€97,960 | -€105,771 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.