BOUWBEHEER: what changed
Two fiscal 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.
BOUWBEHEER
Largest movements
- Cash -€29,959
down €29,959 (-25.1%), from €119,393 to €89,434
mainly Net result for the year (-€34,852) and Other debts (-€8,586)
- Tangible fixed assets -€14,030
down €14,030 (-15.4%), from €91,192 to €77,162
of which Plant, machinery and equipment: -€13,251
- Profit (loss) carried forward -€34,852
down €34,852 (-43.3%), from -€80,547 to -€115,399
- Other debts -€8,586
down €8,586 (-25.0%), from €34,300 to €25,714
- Gross operating margin +€6,328
up €6,328 (+35.8%), from -€17,688 to -€11,359
- Depreciation -€5,766
down €5,766 (-25.2%), from €22,911 to €17,145
- Other operating charges -€2,188
down €2,188 (-34.9%), from €6,277 to €4,089
- Financial charges -€890
down €890 (-32.7%), from €2,718 to €1,828
- Financial income -€398
down €398 (-44.9%), from €886 to €489
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.
Cash bridge derived
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 | €213,836 | €167,939 | -€45,897 | -21.5% |
| Fixed assets | 21/28 | €91,192 | €77,162 | -€14,030 | -15.4% |
| Tangible fixed assets | 22/27 | €91,192 | €77,162 | -€14,030 | -15.4% |
| Land and buildings | 22 | €70,041 | €66,943 | -€3,098 | -4.4% |
| Plant, machinery and equipment | 23 | €20,438 | €7,187 | -€13,251 | -64.8% |
| Furniture and vehicles | 24 | €714 | €3,032 | +€2,318 | +324.8% |
| Current assets | 29/58 | €122,644 | €90,777 | -€31,867 | -26.0% |
| Amounts receivable within one year | 40/41 | €2,995 | €1,192 | -€1,803 | -60.2% |
| Trade receivables | 40 | €2,995 | €700 | -€2,295 | -76.6% |
| Other amounts receivable | 41 | - | €492 | +€492 | |
| Cash at bank and in hand | 54/58 | €119,393 | €89,434 | -€29,959 | -25.1% |
| Deferred charges and accrued income | 490/1 | €256 | €151 | -€105 | -41.1% |
| Total equity and liabilities | 10/49 | €213,836 | €167,939 | -€45,897 | -21.5% |
| Equity | 10/15 | €171,803 | €136,951 | -€34,852 | -20.3% |
| Contributions | 10/11 | €228,500 | €228,500 | = | 0.0% |
| Reserves | 13 | €23,850 | €23,850 | = | 0.0% |
| Distributable reserves | 133 | €23,850 | €23,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,547 | -€115,399 | -€34,852 | -43.3% |
| Amounts payable | 17/49 | €42,033 | €30,988 | -€11,045 | -26.3% |
| Amounts payable within one year | 42/48 | €39,369 | €28,859 | -€10,510 | -26.7% |
| Trade debts | 44 | €2,403 | €1,810 | -€593 | -24.7% |
| Suppliers | 440/4 | €2,403 | €1,810 | -€593 | -24.7% |
| Taxes, remuneration and social security | 45 | €2,666 | €1,335 | -€1,331 | -49.9% |
| Taxes | 450/3 | €2,666 | €1,335 | -€1,331 | -49.9% |
| Other amounts payable | 47/48 | €34,300 | €25,714 | -€8,586 | -25.0% |
| Accrued charges and deferred income | 492/3 | €2,664 | €2,130 | -€535 | -20.1% |
| Non-recurring operating income | 76A | - | €10,500 | +€10,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,911 | €17,145 | -€5,766 | -25.2% |
| Other operating charges | 640/8 | €6,277 | €4,089 | -€2,188 | -34.9% |
| Gross operating margin | 9900 | -€17,688 | -€11,359 | +€6,328 | +35.8% |
| Operating profit (loss) | 9901 | -€46,876 | -€32,593 | +€14,283 | +30.5% |
| Financial income | 75/76B | €886 | €489 | -€398 | -44.9% |
| Recurring financial income | 75 | €886 | €489 | -€398 | -44.9% |
| Financial charges | 65/66B | €2,718 | €1,828 | -€890 | -32.7% |
| Recurring financial charges | 65 | €2,718 | €1,828 | -€890 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€48,708 | -€33,933 | +€14,775 | +30.3% |
| Income taxes | 67/77 | €828 | €919 | +€91 | +11.0% |
| Profit (loss) for the period | 9904 | -€49,536 | -€34,852 | +€14,683 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,536 | -€34,852 | +€14,683 | +29.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.