BOUW & TECHNIEKEN: 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 & TECHNIEKEN
Largest movements
- Deferred charges and accrued income +€19,313
up €19,313 (+174%), from €11,121 to €30,434
- Receivables within one year +€17,516
up €17,516 (+37.9%), from €46,184 to €63,700
of which Trade receivables: +€18,205
- Stocks and contracts +€5,700
up €5,700 (+36.4%), from €15,653 to €21,353
of which Contracts in progress: +€5,700
- Trade debts +€36,876
up €36,876 (+199%), from €18,498 to €55,374
- Other debts +€4,638
up €4,638 (+33.0%), from €14,074 to €18,712
- Staff costs -€4,163
down €4,163 (-6.9%), from €60,448 to €56,285
- Gross operating margin -€3,234
down €3,234 (-4.5%), from €72,179 to €68,945
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,893 | €151,346 | +€42,454 | +39.0% |
| Fixed assets | 21/28 | €32,165 | €31,088 | -€1,077 | -3.3% |
| Tangible fixed assets | 22/27 | €32,165 | €31,088 | -€1,077 | -3.3% |
| Land and buildings | 22 | €27,884 | €23,880 | -€4,004 | -14.4% |
| Plant, machinery and equipment | 23 | €1,042 | €4,999 | +€3,956 | +380% |
| Furniture and vehicles | 24 | €3,239 | €2,210 | -€1,030 | -31.8% |
| Current assets | 29/58 | €76,728 | €120,258 | +€43,531 | +56.7% |
| Stocks and contracts in progress | 3 | €15,653 | €21,353 | +€5,700 | +36.4% |
| Stocks | 30/36 | €7,953 | €7,953 | = | 0.0% |
| Contracts in progress | 37 | €7,700 | €13,400 | +€5,700 | +74.0% |
| Amounts receivable within one year | 40/41 | €46,184 | €63,700 | +€17,516 | +37.9% |
| Trade receivables | 40 | €45,481 | €63,686 | +€18,205 | +40.0% |
| Other amounts receivable | 41 | €703 | €14 | -€689 | -98.0% |
| Cash at bank and in hand | 54/58 | €3,770 | €4,771 | +€1,001 | +26.6% |
| Deferred charges and accrued income | 490/1 | €11,121 | €30,434 | +€19,313 | +174% |
| Total equity and liabilities | 10/49 | €108,893 | €151,346 | +€42,454 | +39.0% |
| Equity | 10/15 | €52,627 | €52,856 | +€229 | +0.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,873 | -€18,644 | +€229 | +1.2% |
| Amounts payable | 17/49 | €56,266 | €98,490 | +€42,224 | +75.0% |
| Amounts payable after more than one year | 17 | €21,500 | €21,500 | = | 0.0% |
| Financial debts | 170/4 | €21,500 | €21,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,766 | €76,990 | +€42,224 | +121% |
| Trade debts | 44 | €18,498 | €55,374 | +€36,876 | +199% |
| Suppliers | 440/4 | €18,498 | €55,374 | +€36,876 | +199% |
| Taxes, remuneration and social security | 45 | €2,194 | €2,904 | +€710 | +32.4% |
| Taxes | 450/3 | €432 | €650 | +€218 | +50.6% |
| Remuneration and social security | 454/9 | €1,762 | €2,254 | +€492 | +27.9% |
| Other amounts payable | 47/48 | €14,074 | €18,712 | +€4,638 | +33.0% |
| Remuneration, social security and pensions | 62 | €60,448 | €56,285 | -€4,163 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | €7,458 | +€439 | +6.3% |
| Other operating charges | 640/8 | €4,391 | €4,647 | +€257 | +5.8% |
| Non-recurring operating charges | 66A | €102 | - | -€102 | |
| Gross operating margin | 9900 | €72,179 | €68,945 | -€3,234 | -4.5% |
| Operating profit (loss) | 9901 | €219 | €555 | +€336 | +153% |
| Financial charges | 65/66B | €105 | €50 | -€55 | -52.6% |
| Recurring financial charges | 65 | €105 | €50 | -€55 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €114 | €505 | +€391 | +342% |
| Income taxes | 67/77 | €58 | €276 | +€218 | +378% |
| Profit (loss) for the period | 9904 | €57 | €229 | +€173 | +306% |
| Profit (loss) for the period to be appropriated | 9905 | €57 | €229 | +€173 | +306% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.