BOUWBEDRIJF ERNENS: what changed
BOUWBEDRIJF ERNENS
Largest movements
- Stocks and contracts +€8,000
up €8,000 (+80.0%), from €10,000 to €18,000
- Receivables within one year -€5,963
down €5,963 (-5.6%), from €107,041 to €101,078
of which Trade receivables: -€12,533
- Deferred charges and accrued income -€4,348
down €4,348 (-31.1%), from €13,983 to €9,634
- Tangible fixed assets -€4,102
down €4,102 (-38.0%), from €10,788 to €6,686
- Financial fixed assets +€1,681
up €1,681 (+1,695%), from €99 to €1,780
- Trade debts +€16,343
up €16,343 (+14.4%), from €113,609 to €129,952
- Tax, wage and social debts -€15,743
down €15,743 (-30.3%), from €51,925 to €36,182
of which Taxes: -€21,149
- Short-term financial debts -€2,964
down €2,964 (-14.4%), from €20,513 to €17,549
- Current portion of long-term debt -€2,118
down €2,118 (-74.3%), from €2,851 to €733
- Gross operating margin -€19,341
down €19,341 (-19.8%), from €97,500 to €78,158
- Staff costs +€3,254
up €3,254 (+4.9%), from €65,806 to €69,060
- Other operating charges -€1,974
down €1,974 (-51.5%), from €3,832 to €1,858
- Financial charges -€1,729
down €1,729 (-30.9%), from €5,604 to €3,875
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,910 | €137,179 | -€4,732 | -3.3% |
| Fixed assets | 21/28 | €10,887 | €8,466 | -€2,421 | -22.2% |
| Tangible fixed assets | 22/27 | €10,788 | €6,686 | -€4,102 | -38.0% |
| Plant, machinery and equipment | 23 | €10,788 | €6,686 | -€4,102 | -38.0% |
| Financial fixed assets | 28 | €99 | €1,780 | +€1,681 | +1,695% |
| Current assets | 29/58 | €131,023 | €128,712 | -€2,311 | -1.8% |
| Stocks and contracts in progress | 3 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Contracts in progress | 37 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Amounts receivable within one year | 40/41 | €107,041 | €101,078 | -€5,963 | -5.6% |
| Trade receivables | 40 | €89,592 | €77,059 | -€12,533 | -14.0% |
| Other amounts receivable | 41 | €17,449 | €24,020 | +€6,570 | +37.7% |
| Deferred charges and accrued income | 490/1 | €13,983 | €9,634 | -€4,348 | -31.1% |
| Total equity and liabilities | 10/49 | €141,910 | €137,179 | -€4,732 | -3.3% |
| Equity | 10/15 | -€48,435 | -€47,808 | +€627 | +1.3% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €20,070 | €20,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,070 | €20,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,943 | -€75,316 | +€627 | +0.8% |
| Amounts payable | 17/49 | €190,346 | €184,987 | -€5,359 | -2.8% |
| Amounts payable after more than one year | 17 | €733 | €0 | -€733 | -100% |
| Financial debts | 170/4 | €733 | €0 | -€733 | -100% |
| Amounts payable within one year | 42/48 | €188,897 | €184,416 | -€4,482 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €2,851 | €733 | -€2,118 | -74.3% |
| Financial debts | 43 | €20,513 | €17,549 | -€2,964 | -14.4% |
| Credit institutions | 430/8 | €20,513 | €17,549 | -€2,964 | -14.4% |
| Trade debts | 44 | €113,609 | €129,952 | +€16,343 | +14.4% |
| Suppliers | 440/4 | €113,609 | €129,952 | +€16,343 | +14.4% |
| Taxes, remuneration and social security | 45 | €51,925 | €36,182 | -€15,743 | -30.3% |
| Taxes | 450/3 | €44,979 | €23,830 | -€21,149 | -47.0% |
| Remuneration and social security | 454/9 | €6,946 | €12,352 | +€5,406 | +77.8% |
| Accrued charges and deferred income | 492/3 | €716 | €571 | -€145 | -20.2% |
| Remuneration, social security and pensions | 62 | €65,806 | €69,060 | +€3,254 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,481 | €4,102 | -€379 | -8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,832 | €1,858 | -€1,974 | -51.5% |
| Gross operating margin | 9900 | €97,500 | €78,158 | -€19,341 | -19.8% |
| Operating profit (loss) | 9901 | €23,381 | €3,139 | -€20,242 | -86.6% |
| Financial income | 75/76B | €1,263 | €1,795 | +€532 | +42.1% |
| Recurring financial income | 75 | €1,263 | €1,795 | +€532 | +42.1% |
| Financial charges | 65/66B | €5,604 | €3,875 | -€1,729 | -30.9% |
| Recurring financial charges | 65 | €5,604 | €3,875 | -€1,729 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €19,040 | €1,059 | -€17,981 | -94.4% |
| Income taxes | 67/77 | €424 | €432 | +€8 | +1.9% |
| Profit (loss) for the period | 9904 | €18,616 | €627 | -€17,989 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,616 | €627 | -€17,989 | -96.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.