BOUW-TECH: 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-TECH
Largest movements
- Stocks and contracts +€33,211
up €33,211 (+91.2%), from €36,402 to €69,613
of which Contracts in progress: +€33,211
- Receivables within one year -€16,214
down €16,214 (-29.6%), from €54,791 to €38,577
of which Trade receivables: -€35,295
- Profit (loss) carried forward +€72,404
up €72,404 (+94.2%), from -€76,861 to -€4,456
- Trade debts -€28,987
down €28,987 (-32.3%), from €89,870 to €60,883
- Provisions -€25,000
no longer reported in 2023 (was €25,000)
- Advances received -€19,965
no longer reported in 2023 (was €19,965)
- Short-term financial debts +€11,210
up €11,210 (+77.9%), from €14,383 to €25,593
- Gross operating margin +€116,697
up €116,697, from -€66,395 to €50,302
- Provisions -€25,000
new in 2023: -€25,000
- Staff costs -€5,343
down €5,343 (-90.4%), from €5,911 to €568
- Financial charges -€2,666
down €2,666 (-49.1%), from €5,432 to €2,766
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,140 | €108,509 | +€16,369 | +17.8% |
| Fixed assets | 21/28 | €319 | €319 | = | 0.0% |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €91,820 | €108,190 | +€16,369 | +17.8% |
| Stocks and contracts in progress | 3 | €36,402 | €69,613 | +€33,211 | +91.2% |
| Stocks | 30/36 | €356 | €356 | = | 0.0% |
| Contracts in progress | 37 | €36,046 | €69,257 | +€33,211 | +92.1% |
| Amounts receivable within one year | 40/41 | €54,791 | €38,577 | -€16,214 | -29.6% |
| Trade receivables | 40 | €50,990 | €15,695 | -€35,295 | -69.2% |
| Other amounts receivable | 41 | €3,801 | €22,881 | +€19,081 | +502% |
| Deferred charges and accrued income | 490/1 | €627 | - | -€627 | |
| Total equity and liabilities | 10/49 | €92,140 | €108,509 | +€16,369 | +17.8% |
| Equity | 10/15 | -€69,061 | €3,344 | +€72,404 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,600 | €1,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,600 | €1,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,861 | -€4,456 | +€72,404 | +94.2% |
| Provisions and deferred taxes | 16 | €25,000 | - | -€25,000 | |
| Provisions for liabilities and charges | 160/5 | €25,000 | - | -€25,000 | |
| Environmental obligations | 163 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €136,201 | €105,165 | -€31,035 | -22.8% |
| Amounts payable within one year | 42/48 | €136,201 | €105,165 | -€31,035 | -22.8% |
| Financial debts | 43 | €14,383 | €25,593 | +€11,210 | +77.9% |
| Credit institutions | 430/8 | €14,383 | €25,593 | +€11,210 | +77.9% |
| Trade debts | 44 | €89,870 | €60,883 | -€28,987 | -32.3% |
| Suppliers | 440/4 | €89,870 | €60,883 | -€28,987 | -32.3% |
| Advances received on contracts in progress | 46 | €19,965 | - | -€19,965 | |
| Other amounts payable | 47/48 | €11,983 | €18,690 | +€6,707 | +56.0% |
| Remuneration, social security and pensions | 62 | €5,911 | €568 | -€5,343 | -90.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€25,000 | -€25,000 | |
| Other operating charges | 640/8 | €618 | €21 | -€597 | -96.7% |
| Gross operating margin | 9900 | -€66,395 | €50,302 | +€116,697 | |
| Operating profit (loss) | 9901 | -€72,924 | €74,713 | +€147,637 | |
| Financial income | 75/76B | - | €457 | +€457 | |
| Recurring financial income | 75 | - | €457 | +€457 | |
| Financial charges | 65/66B | €5,432 | €2,766 | -€2,666 | -49.1% |
| Recurring financial charges | 65 | €5,432 | €2,766 | -€2,666 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€78,356 | €72,404 | +€150,760 | |
| Profit (loss) for the period | 9904 | -€78,356 | €72,404 | +€150,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,356 | €72,404 | +€150,760 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.