BOUWBEDRIJF MOORS: 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 MOORS
Largest movements
- Receivables within one year -€49,717
down €49,717 (-68.8%), from €72,251 to €22,534
of which Trade receivables: -€40,170
- Tangible fixed assets -€3,857
down €3,857 (-9.0%), from €42,709 to €38,852
of which Plant, machinery and equipment: -€3,026
- Short-term financial debts -€22,915
no longer reported in 2025 (was €22,915)
- Trade debts -€10,448
down €10,448 (-56.8%), from €18,403 to €7,954
- Current portion of long-term debt -€8,153
no longer reported in 2025 (was €8,153)
- Other debts -€4,909
no longer reported in 2025 (was €4,909)
- Debts after one year -€4,718
down €4,718 (-8.6%), from €54,718 to €50,000
- Gross operating margin +€15,597
up €15,597 (+182%), from €8,586 to €24,183
- Write-downs +€14,704
new in 2025: €14,704
- Staff costs -€3,158
no longer reported in 2025 (was €3,158)
- Depreciation -€2,636
down €2,636 (-40.6%), from €6,493 to €3,857
- Financial charges +€830
up €830 (+17.9%), from €4,627 to €5,456
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 | €131,082 | €78,172 | -€52,910 | -40.4% |
| Fixed assets | 21/28 | €43,759 | €39,902 | -€3,857 | -8.8% |
| Tangible fixed assets | 22/27 | €42,709 | €38,852 | -€3,857 | -9.0% |
| Land and buildings | 22 | €25,052 | €24,221 | -€831 | -3.3% |
| Plant, machinery and equipment | 23 | €17,657 | €14,631 | -€3,026 | -17.1% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €87,323 | €38,270 | -€49,053 | -56.2% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,251 | €22,534 | -€49,717 | -68.8% |
| Trade receivables | 40 | €47,170 | €7,000 | -€40,170 | -85.2% |
| Other amounts receivable | 41 | €25,080 | €15,534 | -€9,546 | -38.1% |
| Cash at bank and in hand | 54/58 | €72 | €736 | +€663 | +919% |
| Total equity and liabilities | 10/49 | €131,082 | €78,172 | -€52,910 | -40.4% |
| Equity | 10/15 | €19,730 | €18,625 | -€1,105 | -5.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,020 | -€10,125 | -€1,105 | -12.3% |
| Amounts payable | 17/49 | €111,351 | €59,546 | -€51,805 | -46.5% |
| Amounts payable after more than one year | 17 | €54,718 | €50,000 | -€4,718 | -8.6% |
| Financial debts | 170/4 | €54,718 | €50,000 | -€4,718 | -8.6% |
| Amounts payable within one year | 42/48 | €56,633 | €9,546 | -€47,087 | -83.1% |
| Current portion of amounts payable after more than one year | 42 | €8,153 | - | -€8,153 | |
| Financial debts | 43 | €22,915 | - | -€22,915 | |
| Credit institutions | 430/8 | €22,915 | - | -€22,915 | |
| Trade debts | 44 | €18,403 | €7,954 | -€10,448 | -56.8% |
| Suppliers | 440/4 | €18,403 | €7,954 | -€10,448 | -56.8% |
| Taxes, remuneration and social security | 45 | €2,253 | €1,592 | -€662 | -29.4% |
| Taxes | 450/3 | €2,253 | €1,592 | -€662 | -29.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,909 | - | -€4,909 | |
| Non-recurring operating income | 76A | €1,818 | - | -€1,818 | |
| Remuneration, social security and pensions | 62 | €3,158 | - | -€3,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,493 | €3,857 | -€2,636 | -40.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,704 | +€14,704 | |
| Other operating charges | 640/8 | €0 | €520 | +€520 | |
| Gross operating margin | 9900 | €8,586 | €24,183 | +€15,597 | +182% |
| Operating profit (loss) | 9901 | -€1,066 | €5,102 | +€6,168 | |
| Financial income | 75/76B | - | €468 | +€468 | |
| Recurring financial income | 75 | - | €468 | +€468 | |
| Financial charges | 65/66B | €4,627 | €5,456 | +€830 | +17.9% |
| Recurring financial charges | 65 | €4,627 | €5,456 | +€830 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,693 | €113 | +€5,806 | |
| Profit (loss) for the period | 9904 | -€5,693 | €113 | +€5,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,693 | €113 | +€5,806 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.