BOUWCENTRUM LEUS: 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.
BOUWCENTRUM LEUS
Largest movements
- Cash +€222,000
up €222,000 (+58.1%), from €381,939 to €603,939
mainly Net result for the year (+€391,420) and Other debts (+€349,920)
- Stocks and contracts +€209,230
up €209,230 (+35.1%), from €595,795 to €805,025
- Receivables within one year -€102,526
down €102,526 (-23.1%), from €443,596 to €341,070
of which Trade receivables: -€134,468
- Tangible fixed assets +€26,389
up €26,389 (+20.9%), from €126,172 to €152,562
of which Furniture and vehicles: +€43,746
- Other debts +€349,920
up €349,920 (+1,244%), from €28,122 to €378,042
- Trade debts -€41,495
down €41,495 (-17.2%), from €241,285 to €199,790
- Profit (loss) carried forward +€41,420
up €41,420 (+1,224%), from €3,384 to €44,804
- Gross operating margin -€127,552
down €127,552 (-14.0%), from €908,448 to €780,896
- Write-downs +€103,304
no longer reported in 2025 (was -€103,304)
- Other operating charges -€83,724
down €83,724 (-79.1%), from €105,865 to €22,141
- Staff costs +€43,693
up €43,693 (+12.4%), from €352,445 to €396,138
- Taxes -€30,159
down €30,159 (-68.3%), from €44,175 to €14,016
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 | €1,740,364 | €2,080,528 | +€340,164 | +19.5% |
| Fixed assets | 21/28 | €127,068 | €153,458 | +€26,389 | +20.8% |
| Tangible fixed assets | 22/27 | €126,172 | €152,562 | +€26,389 | +20.9% |
| Plant, machinery and equipment | 23 | €3,125 | €1,867 | -€1,258 | -40.3% |
| Furniture and vehicles | 24 | €95,447 | €139,193 | +€43,746 | +45.8% |
| Other tangible fixed assets | 26 | €27,600 | €11,502 | -€16,099 | -58.3% |
| Financial fixed assets | 28 | €896 | €896 | = | 0.0% |
| Current assets | 29/58 | €1,613,296 | €1,927,071 | +€313,775 | +19.4% |
| Stocks and contracts in progress | 3 | €595,795 | €805,025 | +€209,230 | +35.1% |
| Stocks | 30/36 | €595,795 | €805,025 | +€209,230 | +35.1% |
| Amounts receivable within one year | 40/41 | €443,596 | €341,070 | -€102,526 | -23.1% |
| Trade receivables | 40 | €436,778 | €302,309 | -€134,468 | -30.8% |
| Other amounts receivable | 41 | €6,819 | €38,760 | +€31,942 | +468% |
| Current investments | 50/53 | €181,637 | €171,196 | -€10,441 | -5.7% |
| Cash at bank and in hand | 54/58 | €381,939 | €603,939 | +€222,000 | +58.1% |
| Deferred charges and accrued income | 490/1 | €10,329 | €5,841 | -€4,488 | -43.4% |
| Total equity and liabilities | 10/49 | €1,740,364 | €2,080,528 | +€340,164 | +19.5% |
| Equity | 10/15 | €1,374,777 | €1,416,197 | +€41,420 | +3.0% |
| Contributions | 10/11 | €383,093 | €383,093 | = | 0.0% |
| Capital | 10 | €383,000 | €383,000 | = | 0.0% |
| Issued capital | 100 | €383,000 | €383,000 | = | 0.0% |
| Contributions outside capital | 11 | €93 | €93 | = | 0.0% |
| Share premium | 1100/10 | €93 | €93 | = | 0.0% |
| Reserves | 13 | €988,300 | €988,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,300 | €38,300 | = | 0.0% |
| Legal reserve | 130 | €38,300 | €38,300 | = | 0.0% |
| Distributable reserves | 133 | €950,000 | €950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,384 | €44,804 | +€41,420 | +1,224% |
| Amounts payable | 17/49 | €365,587 | €664,331 | +€298,744 | +81.7% |
| Amounts payable within one year | 42/48 | €358,483 | €653,248 | +€294,765 | +82.2% |
| Trade debts | 44 | €241,285 | €199,790 | -€41,495 | -17.2% |
| Suppliers | 440/4 | €241,285 | €199,790 | -€41,495 | -17.2% |
| Taxes, remuneration and social security | 45 | €89,075 | €75,416 | -€13,659 | -15.3% |
| Taxes | 450/3 | €68,902 | €52,743 | -€16,159 | -23.5% |
| Remuneration and social security | 454/9 | €20,174 | €22,674 | +€2,500 | +12.4% |
| Other amounts payable | 47/48 | €28,122 | €378,042 | +€349,920 | +1,244% |
| Accrued charges and deferred income | 492/3 | €7,104 | €11,083 | +€3,979 | +56.0% |
| Remuneration, social security and pensions | 62 | €352,445 | €396,138 | +€43,693 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,936 | €52,953 | +€24,017 | +83.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€103,304 | - | +€103,304 | |
| Other operating charges | 640/8 | €105,865 | €22,141 | -€83,724 | -79.1% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €908,448 | €780,896 | -€127,552 | -14.0% |
| Operating profit (loss) | 9901 | €524,256 | €309,665 | -€214,591 | -40.9% |
| Financial income | 75/76B | €89,218 | €96,989 | +€7,771 | +8.7% |
| Recurring financial income | 75 | €89,218 | €96,989 | +€7,771 | +8.7% |
| Financial charges | 65/66B | €1,362 | €1,219 | -€143 | -10.5% |
| Recurring financial charges | 65 | €1,362 | €1,219 | -€143 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €612,112 | €405,436 | -€206,676 | -33.8% |
| Income taxes | 67/77 | €44,175 | €14,016 | -€30,159 | -68.3% |
| Profit (loss) for the period | 9904 | €567,937 | €391,420 | -€176,517 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €567,937 | €391,420 | -€176,517 | -31.1% |
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 31 October 2026 via checked.be.