BOUW SYSTEMS: 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 SYSTEMS
Largest movements
- Cash -€80,145
down €80,145 (-99.0%), from €80,979 to €835
mainly Net result for the year (-€77,081) and Receivables within one year (-€59,268)
- Receivables within one year +€59,268
up €59,268 (+358.2%), from €16,546 to €75,814
of which Trade receivables: +€59,218
- Tangible fixed assets +€9,595
up €9,595 (+25.1%), from €38,267 to €47,862
- Profit (loss) carried forward -€77,081
down €77,081, from €8,262 to -€68,819
- Trade debts +€72,414
up €72,414 (+204.9%), from €35,334 to €107,748
- Tax, wage and social debts -€6,576
down €6,576 (-47.7%), from €13,775 to €7,199
- Other debts -€6,230
down €6,230 (-61.4%), from €10,142 to €3,913
- Debts after one year +€3,450
up €3,450 (+11.8%), from €29,351 to €32,801
- Gross operating margin -€83,568
down €83,568, from €16,175 to -€67,393
- Turnover -€57,557
down €57,557 (-6.5%), from €890,596 to €833,039
- Purchases and services +€26,011
up €26,011 (+3.0%), from €874,421 to €900,432
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.
Cash bridge derived
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 | €136,194 | €124,968 | -€11,225 | -8.2% |
| Fixed assets | 21/28 | €38,267 | €47,862 | +€9,595 | +25.1% |
| Tangible fixed assets | 22/27 | €38,267 | €47,862 | +€9,595 | +25.1% |
| Furniture and vehicles | 24 | €38,267 | €47,862 | +€9,595 | +25.1% |
| Current assets | 29/58 | €97,926 | €77,106 | -€20,820 | -21.3% |
| Amounts receivable within one year | 40/41 | €16,546 | €75,814 | +€59,268 | +358.2% |
| Trade receivables | 40 | €16,536 | €75,754 | +€59,218 | +358.1% |
| Other amounts receivable | 41 | €10 | €60 | +€50 | +504.8% |
| Cash at bank and in hand | 54/58 | €80,979 | €835 | -€80,145 | -99.0% |
| Deferred charges and accrued income | 490/1 | €401 | €457 | +€56 | +14.1% |
| Total equity and liabilities | 10/49 | €136,194 | €124,968 | -€11,225 | -8.2% |
| Equity | 10/15 | €38,262 | -€38,819 | -€77,081 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,262 | -€68,819 | -€77,081 | |
| Amounts payable | 17/49 | €97,931 | €163,787 | +€65,856 | +67.2% |
| Amounts payable after more than one year | 17 | €29,351 | €32,801 | +€3,450 | +11.8% |
| Financial debts | 170/4 | €29,351 | €32,801 | +€3,450 | +11.8% |
| Amounts payable within one year | 42/48 | €68,504 | €130,986 | +€62,481 | +91.2% |
| Current portion of amounts payable after more than one year | 42 | €9,253 | €12,126 | +€2,874 | +31.1% |
| Trade debts | 44 | €35,334 | €107,748 | +€72,414 | +204.9% |
| Suppliers | 440/4 | €35,334 | €107,748 | +€72,414 | +204.9% |
| Taxes, remuneration and social security | 45 | €13,775 | €7,199 | -€6,576 | -47.7% |
| Taxes | 450/3 | €13,775 | €7,199 | -€6,576 | -47.7% |
| Other amounts payable | 47/48 | €10,142 | €3,913 | -€6,230 | -61.4% |
| Accrued charges and deferred income | 492/3 | €75 | - | -€75 | |
| Turnover | 70 | €890,596 | €833,039 | -€57,557 | -6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €874,421 | €900,432 | +€26,011 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,781 | €10,450 | +€7,669 | +275.7% |
| Other operating charges | 640/8 | €279 | €280 | +€1 | +0.5% |
| Non-recurring operating charges | 66A | - | €2,306 | +€2,306 | |
| Gross operating margin | 9900 | €16,175 | -€67,393 | -€83,568 | |
| Operating profit (loss) | 9901 | €13,114 | -€80,430 | -€93,544 | |
| Financial income | 75/76B | €4 | €4,175 | +€4,171 | +116188.6% |
| Recurring financial income | 75 | €4 | €4,175 | +€4,171 | +116188.6% |
| Financial charges | 65/66B | €1,310 | €826 | -€484 | -37.0% |
| Recurring financial charges | 65 | €1,310 | €826 | -€484 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €11,808 | -€77,081 | -€88,889 | |
| Income taxes | 67/77 | €3,545 | - | -€3,545 | |
| Profit (loss) for the period | 9904 | €8,262 | -€77,081 | -€85,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,262 | -€77,081 | -€85,343 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.