Bouwconsulent: 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.
Bouwconsulent
Largest movements
- Tangible fixed assets -€9,555
down €9,555 (-4.0%), from €238,903 to €229,348
of which Land and buildings: -€8,087
- Cash +€3,492
up €3,492 (+36.9%), from €9,470 to €12,961
mainly Depreciation (+€9,555) and Other debts (+€2,268)
- Tax, wage and social debts -€9,157
down €9,157 (-99.6%), from €9,191 to €34
of which Taxes: -€9,157
- Gross operating margin -€2,871
down €2,871 (-20.2%), from €14,183 to €11,312
- Staff costs -€861
down €861 (-100.0%), from €861 to €0
- Other operating charges -€209
down €209 (-6.6%), from €3,175 to €2,966
- Depreciation -€164
down €164 (-1.7%), from €9,719 to €9,555
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 | €250,478 | €243,226 | -€7,252 | -2.9% |
| Fixed assets | 21/28 | €238,903 | €229,348 | -€9,555 | -4.0% |
| Tangible fixed assets | 22/27 | €238,903 | €229,348 | -€9,555 | -4.0% |
| Land and buildings | 22 | €236,330 | €228,243 | -€8,087 | -3.4% |
| Plant, machinery and equipment | 23 | €1,558 | €788 | -€770 | -49.4% |
| Furniture and vehicles | 24 | €1,015 | €317 | -€698 | -68.7% |
| Current assets | 29/58 | €11,574 | €13,878 | +€2,304 | +19.9% |
| Amounts receivable within one year | 40/41 | €1,424 | €110 | -€1,314 | -92.3% |
| Trade receivables | 40 | €60 | €60 | = | 0.0% |
| Other amounts receivable | 41 | €1,364 | €50 | -€1,314 | -96.3% |
| Cash at bank and in hand | 54/58 | €9,470 | €12,961 | +€3,492 | +36.9% |
| Deferred charges and accrued income | 490/1 | €680 | €806 | +€126 | +18.6% |
| Total equity and liabilities | 10/49 | €250,478 | €243,226 | -€7,252 | -2.9% |
| Equity | 10/15 | €148,427 | €147,029 | -€1,398 | -0.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €103,427 | €102,029 | -€1,398 | -1.4% |
| Tax-exempt reserves | 132 | €9,510 | €9,510 | = | 0.0% |
| Distributable reserves | 133 | €93,917 | €92,519 | -€1,398 | -1.5% |
| Amounts payable | 17/49 | €102,051 | €96,197 | -€5,854 | -5.7% |
| Amounts payable after more than one year | 17 | €1,920 | €2,010 | +€90 | +4.7% |
| Other amounts payable | 178/9 | €1,920 | €2,010 | +€90 | +4.7% |
| Amounts payable within one year | 42/48 | €100,131 | €94,187 | -€5,944 | -5.9% |
| Trade debts | 44 | €489 | €1,435 | +€945 | +193.2% |
| Suppliers | 440/4 | €489 | €1,435 | +€945 | +193.2% |
| Taxes, remuneration and social security | 45 | €9,191 | €34 | -€9,157 | -99.6% |
| Taxes | 450/3 | €9,191 | €34 | -€9,157 | -99.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €90,451 | €92,718 | +€2,268 | +2.5% |
| Remuneration, social security and pensions | 62 | €861 | €0 | -€861 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,719 | €9,555 | -€164 | -1.7% |
| Other operating charges | 640/8 | €3,175 | €2,966 | -€209 | -6.6% |
| Gross operating margin | 9900 | €14,183 | €11,312 | -€2,871 | -20.2% |
| Operating profit (loss) | 9901 | €429 | -€1,209 | -€1,638 | |
| Financial income | 75/76B | €0 | €23 | +€23 | +9072.0% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +9072.0% |
| Financial charges | 65/66B | €144 | €212 | +€68 | +47.3% |
| Recurring financial charges | 65 | €144 | €212 | +€68 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €286 | -€1,398 | -€1,684 | |
| Profit (loss) for the period | 9904 | €286 | -€1,398 | -€1,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €286 | -€1,398 | -€1,684 |
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 9 October 2026 via checked.be.