Bouwbijstand: what changed
Bouwbijstand
Largest movements
- Tangible fixed assets -€51,717
no longer reported in 2023 (was €51,717)
- Receivables within one year -€20,216
down €20,216 (-78.3%), from €25,803 to €5,587
of which Trade receivables: -€14,210
- Cash -€9,081
no longer reported in 2023 (was €9,081)
mainly Net result for the year (-€37,501) and Current portion of long-term debt (-€13,822)
- Profit (loss) carried forward -€37,501
down €37,501 (-130%), from -€28,886 to -€66,387
- Current portion of long-term debt -€13,822
no longer reported in 2023 (was €13,822)
- Trade debts -€12,233
down €12,233 (-72.0%), from €16,987 to €4,755
- Tax, wage and social debts -€7,943
down €7,943 (-89.0%), from €8,925 to €982
of which Taxes: -€7,943
- Debts after one year -€5,807
no longer reported in 2023 (was €5,807)
- Depreciation -€13,524
no longer reported in 2023 (was €13,524)
- Gross operating margin +€4,348
up €4,348 (+44.7%), from -€9,735 to -€5,388
- Other operating charges -€3,369
down €3,369 (-92.7%), from €3,634 to €265
- Taxes -€916
down €916 (-96.6%), from €949 to €33
- Financial charges -€779
down €779 (-74.7%), from €1,043 to €264
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,636 | €5,587 | -€81,049 | -93.6% |
| Fixed assets | 21/28 | €51,717 | - | -€51,717 | |
| Tangible fixed assets | 22/27 | €51,717 | - | -€51,717 | |
| Furniture and vehicles | 24 | €51,717 | - | -€51,717 | |
| Current assets | 29/58 | €34,919 | €5,587 | -€29,332 | -84.0% |
| Amounts receivable within one year | 40/41 | €25,803 | €5,587 | -€20,216 | -78.3% |
| Trade receivables | 40 | €18,703 | €4,494 | -€14,210 | -76.0% |
| Other amounts receivable | 41 | €7,100 | €1,094 | -€6,006 | -84.6% |
| Cash at bank and in hand | 54/58 | €9,081 | - | -€9,081 | |
| Deferred charges and accrued income | 490/1 | €35 | - | -€35 | |
| Total equity and liabilities | 10/49 | €86,636 | €5,587 | -€81,049 | -93.6% |
| Equity | 10/15 | -€10,729 | -€48,231 | -€37,501 | -350% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,156 | €8,156 | = | 0.0% |
| Distributable reserves | 133 | €8,156 | €8,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,886 | -€66,387 | -€37,501 | -130% |
| Amounts payable | 17/49 | €97,365 | €53,818 | -€43,547 | -44.7% |
| Amounts payable after more than one year | 17 | €5,807 | - | -€5,807 | |
| Financial debts | 170/4 | €5,807 | - | -€5,807 | |
| Amounts payable within one year | 42/48 | €91,558 | €53,818 | -€37,740 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €13,822 | - | -€13,822 | |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €16,987 | €4,755 | -€12,233 | -72.0% |
| Suppliers | 440/4 | €16,987 | €4,755 | -€12,233 | -72.0% |
| Taxes, remuneration and social security | 45 | €8,925 | €982 | -€7,943 | -89.0% |
| Taxes | 450/3 | €8,925 | €982 | -€7,943 | -89.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €51,824 | €48,082 | -€3,742 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,524 | - | -€13,524 | |
| Other operating charges | 640/8 | €3,634 | €265 | -€3,369 | -92.7% |
| Non-recurring operating charges | 66A | - | €31,717 | +€31,717 | |
| Gross operating margin | 9900 | -€9,735 | -€5,388 | +€4,348 | +44.7% |
| Operating profit (loss) | 9901 | -€26,894 | -€37,370 | -€10,476 | -39.0% |
| Financial income | 75/76B | €1 | €165 | +€164 | +25,681% |
| Recurring financial income | 75 | €1 | €165 | +€164 | +25,681% |
| Non-recurring financial income | 76B | - | €165 | +€165 | |
| Financial charges | 65/66B | €1,043 | €264 | -€779 | -74.7% |
| Recurring financial charges | 65 | €1,043 | €264 | -€779 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,937 | -€37,469 | -€9,532 | -34.1% |
| Income taxes | 67/77 | €949 | €33 | -€916 | -96.6% |
| Profit (loss) for the period | 9904 | -€28,886 | -€37,501 | -€8,616 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,886 | -€37,501 | -€8,616 | -29.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.