BOUWBEMIDDELING: 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.
BOUWBEMIDDELING
Largest movements
- Receivables within one year +€79,319
up €79,319 (+39.5%), from €200,780 to €280,099
of which Other amounts receivable: +€78,873
- Reserves +€75,500
up €75,500 (+30.6%), from €246,511 to €322,011
- Tax, wage and social debts +€9,657
up €9,657 (+20.7%), from €46,566 to €56,222
- Debts after one year -€6,447
down €6,447 (-12.9%), from €49,867 to €43,420
- Gross operating margin +€35,526
up €35,526 (+42.4%), from €83,721 to €119,248
- Taxes +€14,312
up €14,312 (+84.5%), from €16,942 to €31,254
- Depreciation -€2,659
down €2,659 (-40.1%), from €6,635 to €3,976
- Other operating charges -€1,413
down €1,413 (-27.8%), from €5,078 to €3,665
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 | €326,390 | €405,641 | +€79,251 | +24.3% |
| Fixed assets | 21/28 | €105,499 | €101,522 | -€3,976 | -3.8% |
| Tangible fixed assets | 22/27 | €104,749 | €100,772 | -€3,976 | -3.8% |
| Land and buildings | 22 | €86,722 | €86,722 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,164 | €6,717 | -€448 | -6.2% |
| Furniture and vehicles | 24 | €10,862 | €7,333 | -€3,529 | -32.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €220,891 | €304,119 | +€83,228 | +37.7% |
| Amounts receivable within one year | 40/41 | €200,780 | €280,099 | +€79,319 | +39.5% |
| Trade receivables | 40 | €15,987 | €16,434 | +€447 | +2.8% |
| Other amounts receivable | 41 | €184,792 | €263,665 | +€78,873 | +42.7% |
| Cash at bank and in hand | 54/58 | €16,340 | €18,403 | +€2,063 | +12.6% |
| Deferred charges and accrued income | 490/1 | €3,771 | €5,617 | +€1,846 | +48.9% |
| Total equity and liabilities | 10/49 | €326,390 | €405,641 | +€79,251 | +24.3% |
| Equity | 10/15 | €221,497 | €297,107 | +€75,610 | +34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €246,511 | €322,011 | +€75,500 | +30.6% |
| Distributable reserves | 133 | €246,511 | €322,011 | +€75,500 | +30.6% |
| Profit (loss) carried forward | 14 | -€31,214 | -€31,104 | +€110 | +0.4% |
| Amounts payable | 17/49 | €104,892 | €108,534 | +€3,642 | +3.5% |
| Amounts payable after more than one year | 17 | €49,867 | €43,420 | -€6,447 | -12.9% |
| Financial debts | 170/4 | €49,867 | €43,420 | -€6,447 | -12.9% |
| Amounts payable within one year | 42/48 | €55,025 | €65,114 | +€10,088 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €6,245 | €6,447 | +€202 | +3.2% |
| Trade debts | 44 | €2,215 | €2,444 | +€230 | +10.4% |
| Suppliers | 440/4 | €2,215 | €2,444 | +€230 | +10.4% |
| Taxes, remuneration and social security | 45 | €46,566 | €56,222 | +€9,657 | +20.7% |
| Taxes | 450/3 | €46,566 | €56,222 | +€9,657 | +20.7% |
| Non-recurring operating income | 76A | - | €9,282 | +€9,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,635 | €3,976 | -€2,659 | -40.1% |
| Other operating charges | 640/8 | €5,078 | €3,665 | -€1,413 | -27.8% |
| Gross operating margin | 9900 | €83,721 | €119,248 | +€35,526 | +42.4% |
| Operating profit (loss) | 9901 | €72,008 | €111,606 | +€39,598 | +55.0% |
| Financial income | 75/76B | €1 | €6 | +€5 | +874% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +874% |
| Financial charges | 65/66B | €4,195 | €4,748 | +€554 | +13.2% |
| Recurring financial charges | 65 | €4,195 | €4,748 | +€554 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €67,814 | €106,864 | +€39,050 | +57.6% |
| Income taxes | 67/77 | €16,942 | €31,254 | +€14,312 | +84.5% |
| Profit (loss) for the period | 9904 | €50,872 | €75,610 | +€24,737 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,872 | €75,610 | +€24,737 | +48.6% |
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 21 October 2026 via checked.be.