BOUWBEGELEIDING: 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.
BOUWBEGELEIDING
Largest movements
- Cash -€27,246
down €27,246 (-28.6%), from €95,428 to €68,182
mainly Contributions, distributions and other (-€31,744) and Receivables within one year (-€4,312)
- Receivables within one year +€4,312
up €4,312 (+622%), from €693 to €5,005
of which Trade receivables: +€4,258
- Reserves -€21,596
down €21,596 (-25.0%), from €86,439 to €64,843
of which Distributable reserves: -€21,596
- Debts after one year -€1,486
down €1,486 (-78.7%), from €1,887 to €401
- Gross operating margin -€1,459
down €1,459 (-8.7%), from €16,817 to €15,358
- Financial income +€454
up €454 (+114%), from €398 to €852
- Taxes -€210
down €210 (-3.9%), from €5,423 to €5,213
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 | €97,638 | €74,971 | -€22,668 | -23.2% |
| Current assets | 29/58 | €97,638 | €74,971 | -€22,668 | -23.2% |
| Amounts receivable within one year | 40/41 | €693 | €5,005 | +€4,312 | +622% |
| Trade receivables | 40 | €693 | €4,951 | +€4,258 | +614% |
| Other amounts receivable | 41 | - | €54 | +€54 | |
| Cash at bank and in hand | 54/58 | €95,428 | €68,182 | -€27,246 | -28.6% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,784 | +€267 | +17.6% |
| Total equity and liabilities | 10/49 | €97,638 | €74,971 | -€22,668 | -23.2% |
| Equity | 10/15 | €92,639 | €71,043 | -€21,596 | -23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,439 | €64,843 | -€21,596 | -25.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €86,439 | €64,843 | -€21,596 | -25.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,999 | €3,927 | -€1,072 | -21.4% |
| Amounts payable after more than one year | 17 | €1,887 | €401 | -€1,486 | -78.7% |
| Other amounts payable | 178/9 | €1,887 | €401 | -€1,486 | -78.7% |
| Amounts payable within one year | 42/48 | €3,112 | €3,526 | +€414 | +13.3% |
| Trade debts | 44 | €632 | €1,509 | +€876 | +139% |
| Suppliers | 440/4 | €632 | €1,509 | +€876 | +139% |
| Taxes, remuneration and social security | 45 | €2,479 | €2,017 | -€462 | -18.6% |
| Taxes | 450/3 | €2,479 | €2,017 | -€462 | -18.6% |
| Other operating charges | 640/8 | €705 | €777 | +€72 | +10.2% |
| Gross operating margin | 9900 | €16,817 | €15,358 | -€1,459 | -8.7% |
| Operating profit (loss) | 9901 | €16,112 | €14,581 | -€1,531 | -9.5% |
| Financial income | 75/76B | €398 | €852 | +€454 | +114% |
| Recurring financial income | 75 | €398 | €852 | +€454 | +114% |
| Financial charges | 65/66B | €88 | €72 | -€16 | -18.2% |
| Recurring financial charges | 65 | €88 | €72 | -€16 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €16,422 | €15,361 | -€1,060 | -6.5% |
| Income taxes | 67/77 | €5,423 | €5,213 | -€210 | -3.9% |
| Profit (loss) for the period | 9904 | €10,998 | €10,148 | -€851 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,998 | €10,148 | -€851 | -7.7% |
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.