BOUWBEDRIJF DECLAVER: 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.
BOUWBEDRIJF DECLAVER
Largest movements
- Financial fixed assets +€9,773
up €9,773 (+4.5%), from €215,444 to €225,217
- Cash -€3,408
down €3,408 (-56.8%), from €6,000 to €2,592
mainly Investment in fixed assets (net) (-€9,773) and Trade debts (-€526)
- Profit (loss) carried forward +€6,891
up €6,891 (+2.2%), from -€318,106 to -€311,216
- Gross operating margin +€1,291
up €1,291 (+33.7%), from -€3,829 to -€2,538
- Financial income -€711
down €711 (-6.8%), from €10,484 to €9,773
- Other operating charges -€39
down €39 (-23.6%), from €165 to €126
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 | €315,982 | €322,347 | +€6,364 | +2.0% |
| Fixed assets | 21/28 | €215,444 | €225,217 | +€9,773 | +4.5% |
| Financial fixed assets | 28 | €215,444 | €225,217 | +€9,773 | +4.5% |
| Current assets | 29/58 | €100,538 | €97,130 | -€3,408 | -3.4% |
| Amounts receivable within one year | 40/41 | €94,538 | €94,538 | = | 0.0% |
| Other amounts receivable | 41 | €94,538 | €94,538 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,000 | €2,592 | -€3,408 | -56.8% |
| Total equity and liabilities | 10/49 | €315,982 | €322,347 | +€6,364 | +2.0% |
| Equity | 10/15 | €315,456 | €322,347 | +€6,891 | +2.2% |
| Contributions | 10/11 | €558,000 | €558,000 | = | 0.0% |
| Capital | 10 | €558,000 | €558,000 | = | 0.0% |
| Issued capital | 100 | €558,000 | €558,000 | = | 0.0% |
| Reserves | 13 | €75,562 | €75,562 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,264 | €42,264 | = | 0.0% |
| Legal reserve | 130 | €42,264 | €42,264 | = | 0.0% |
| Distributable reserves | 133 | €33,298 | €33,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,106 | -€311,216 | +€6,891 | +2.2% |
| Amounts payable | 17/49 | €526 | €0 | -€526 | -100% |
| Amounts payable within one year | 42/48 | €526 | €0 | -€526 | -100% |
| Trade debts | 44 | €526 | €0 | -€526 | -100% |
| Suppliers | 440/4 | €526 | €0 | -€526 | -100% |
| Other operating charges | 640/8 | €165 | €126 | -€39 | -23.6% |
| Gross operating margin | 9900 | -€3,829 | -€2,538 | +€1,291 | +33.7% |
| Operating profit (loss) | 9901 | -€3,994 | -€2,664 | +€1,330 | +33.3% |
| Financial income | 75/76B | €10,484 | €9,773 | -€711 | -6.8% |
| Recurring financial income | 75 | €10,484 | €9,773 | -€711 | -6.8% |
| Financial charges | 65/66B | €218 | €218 | = | 0.0% |
| Recurring financial charges | 65 | €218 | €218 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,272 | €6,891 | +€619 | +9.9% |
| Profit (loss) for the period | 9904 | €6,272 | €6,891 | +€619 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,272 | €6,891 | +€619 | +9.9% |
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 18 October 2026 via checked.be.