BOUWBEDRIJF STRUCTUUR: 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 STRUCTUUR
Largest movements
- Receivables within one year -€84,186
down €84,186 (-19.9%), from €423,988 to €339,802
of which Trade receivables: -€85,837
- Cash -€77,943
down €77,943 (-72.6%), from €107,349 to €29,406
mainly Trade debts (-€104,321) and Debts after one year (-€31,808)
- Tangible fixed assets -€32,892
down €32,892 (-15.2%), from €216,629 to €183,737
of which Leasing and similar rights: -€19,447
- Deferred charges and accrued income -€13,639
down €13,639 (-64.9%), from €21,001 to €7,362
- Trade debts -€104,321
down €104,321 (-38.3%), from €272,658 to €168,337
- Debts after one year -€31,808
down €31,808 (-19.5%), from €163,137 to €131,329
- Tax, wage and social debts -€30,583
down €30,583 (-36.1%), from €84,704 to €54,121
of which Taxes: -€27,709
- Short-term financial debts -€29,951
down €29,951 (-96.1%), from €31,157 to €1,206
- Reserves -€10,545
down €10,545 (-5.9%), from €178,785 to €168,240
of which Distributable reserves: -€10,545
- Gross operating margin -€100,764
down €100,764 (-14.4%), from €701,763 to €601,000
- Staff costs -€91,239
down €91,239 (-14.1%), from €645,085 to €553,846
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 | €769,257 | €562,584 | -€206,673 | -26.9% |
| Fixed assets | 21/28 | €216,919 | €184,027 | -€32,892 | -15.2% |
| Tangible fixed assets | 22/27 | €216,629 | €183,737 | -€32,892 | -15.2% |
| Land and buildings | 22 | €147,953 | €136,512 | -€11,441 | -7.7% |
| Plant, machinery and equipment | 23 | €1,301 | €366 | -€935 | -71.9% |
| Furniture and vehicles | 24 | €1,927 | €857 | -€1,069 | -55.5% |
| Leasing and similar rights | 25 | €65,448 | €46,001 | -€19,447 | -29.7% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €552,338 | €378,557 | -€173,781 | -31.5% |
| Amounts receivable within one year | 40/41 | €423,988 | €339,802 | -€84,186 | -19.9% |
| Trade receivables | 40 | €417,128 | €331,290 | -€85,837 | -20.6% |
| Other amounts receivable | 41 | €6,860 | €8,512 | +€1,652 | +24.1% |
| Current investments | 50/53 | - | €1,986 | +€1,986 | |
| Cash at bank and in hand | 54/58 | €107,349 | €29,406 | -€77,943 | -72.6% |
| Deferred charges and accrued income | 490/1 | €21,001 | €7,362 | -€13,639 | -64.9% |
| Total equity and liabilities | 10/49 | €769,257 | €562,584 | -€206,673 | -26.9% |
| Equity | 10/15 | €185,050 | €174,104 | -€10,946 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €178,785 | €168,240 | -€10,545 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €170,925 | €160,380 | -€10,545 | -6.2% |
| Profit (loss) carried forward | 14 | €65 | -€336 | -€401 | |
| Amounts payable | 17/49 | €584,207 | €388,481 | -€195,727 | -33.5% |
| Amounts payable after more than one year | 17 | €163,137 | €131,329 | -€31,808 | -19.5% |
| Financial debts | 170/4 | €163,137 | €131,329 | -€31,808 | -19.5% |
| Amounts payable within one year | 42/48 | €421,070 | €257,151 | -€163,919 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €29,971 | €32,507 | +€2,536 | +8.5% |
| Financial debts | 43 | €31,157 | €1,206 | -€29,951 | -96.1% |
| Credit institutions | 430/8 | €31,157 | €1,206 | -€29,951 | -96.1% |
| Trade debts | 44 | €272,658 | €168,337 | -€104,321 | -38.3% |
| Suppliers | 440/4 | €272,658 | €168,337 | -€104,321 | -38.3% |
| Taxes, remuneration and social security | 45 | €84,704 | €54,121 | -€30,583 | -36.1% |
| Taxes | 450/3 | €34,010 | €6,301 | -€27,709 | -81.5% |
| Remuneration and social security | 454/9 | €50,694 | €47,821 | -€2,874 | -5.7% |
| Other amounts payable | 47/48 | €2,580 | €980 | -€1,600 | -62.0% |
| Remuneration, social security and pensions | 62 | €645,085 | €553,846 | -€91,239 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,566 | €32,892 | -€1,675 | -4.8% |
| Other operating charges | 640/8 | €4,211 | €7,581 | +€3,370 | +80.0% |
| Gross operating margin | 9900 | €701,763 | €601,000 | -€100,764 | -14.4% |
| Operating profit (loss) | 9901 | €17,901 | €6,680 | -€11,220 | -62.7% |
| Financial income | 75/76B | €342 | €406 | +€64 | +18.9% |
| Recurring financial income | 75 | €342 | €406 | +€64 | +18.9% |
| Financial charges | 65/66B | €5,947 | €5,752 | -€195 | -3.3% |
| Recurring financial charges | 65 | €5,947 | €5,752 | -€195 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €12,295 | €1,335 | -€10,960 | -89.1% |
| Income taxes | 67/77 | €4,233 | €1,736 | -€2,497 | -59.0% |
| Profit (loss) for the period | 9904 | €8,062 | -€401 | -€8,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,062 | -€401 | -€8,463 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.