BOUWCONSULT BK: 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.
What changed
BOUWCONSULT BK
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,149
2024 · €37,794-€1,644
Equity
€794,039
2024 · €784,206+€9,834
Cash
€122,373
2024 · €111,858+€10,515
Balance sheet total
€1.1m
2024 · €1.1m-€7,644
Largest movements
Assets
- Tangible fixed assets -€14,705
down €14,705 (-2.7%), from €548,570 to €533,865
of which Land and buildings: -€12,859
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating charges +€3,207
up €3,207 (+90.3%), from €3,550 to €6,757
- Gross operating margin +€2,246
up €2,246 (+3.1%), from €71,298 to €73,544
- Financial income -€1,074
down €1,074 (-57.9%), from €1,856 to €782
- Taxes -€926
down €926 (-6.1%), from €15,202 to €14,276
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.
Result 2024
€37,794
Gross operating margin
+€2,246
Depreciation
-€301
Other operating charges
-€3,207
Financial income
-€1,074
Financial charges
-€234
Taxes
+€926
Result 2025
€36,149
raises the resultlowers the result
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.
From operations
+€52,267
Investment
€0
Financing
-€41,753
Cash 2024
€111,858
From operations (derived)
+€52,267
Net result for the year
+€36,149
Depreciation
+€15,180
Receivables within one year
+€1,423
Deferred charges and accrued income
+€1,556
Trade debts
-€499
Tax, wage and social debts
-€735
Other debts
-€809
Accrued charges and deferred income
+€2
Financing
-€41,753
Debts after one year
-€6,667
Current portion of long-term debt
-€8,751
Short-term financial debts
-€20
Contributions, distributions and other
-€26,316
Cash 2025
€122,373
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,076,315 | €1,068,671 | -€7,644 | -0.7% |
| Formation expenses | 20 | €1,863 | €1,388 | -€476 | -25.5% |
| Fixed assets | 21/28 | €854,920 | €840,215 | -€14,705 | -1.7% |
| Tangible fixed assets | 22/27 | €548,570 | €533,865 | -€14,705 | -2.7% |
| Land and buildings | 22 | €541,145 | €528,286 | -€12,859 | -2.4% |
| Plant, machinery and equipment | 23 | €3,563 | €2,407 | -€1,156 | -32.4% |
| Furniture and vehicles | 24 | €3,861 | €3,172 | -€689 | -17.8% |
| Financial fixed assets | 28 | €306,350 | €306,350 | = | 0.0% |
| Current assets | 29/58 | €219,532 | €227,068 | +€7,536 | +3.4% |
| Amounts receivable within one year | 40/41 | €2,833 | €1,410 | -€1,423 | -50.2% |
| Trade receivables | 40 | €2,833 | €1,410 | -€1,423 | -50.2% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,858 | €122,373 | +€10,515 | +9.4% |
| Deferred charges and accrued income | 490/1 | €4,841 | €3,285 | -€1,556 | -32.1% |
| Total equity and liabilities | 10/49 | €1,076,315 | €1,068,671 | -€7,644 | -0.7% |
| Equity | 10/15 | €784,206 | €794,039 | +€9,834 | +1.3% |
| Contributions | 10/11 | €177,200 | €177,200 | = | 0.0% |
| Reserves | 13 | €607,006 | €616,839 | +€9,834 | +1.6% |
| Non-distributable reserves | 130/1 | €18,900 | €18,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,900 | €18,900 | = | 0.0% |
| Distributable reserves | 133 | €588,106 | €597,939 | +€9,834 | +1.7% |
| Amounts payable | 17/49 | €292,110 | €274,632 | -€17,478 | -6.0% |
| Amounts payable after more than one year | 17 | €22,222 | €15,555 | -€6,667 | -30.0% |
| Financial debts | 170/4 | €22,222 | €15,555 | -€6,667 | -30.0% |
| Amounts payable within one year | 42/48 | €268,905 | €258,092 | -€10,813 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €18,324 | €9,574 | -€8,751 | -47.8% |
| Financial debts | 43 | €20 | - | -€20 | |
| Credit institutions | 430/8 | €20 | - | -€20 | |
| Trade debts | 44 | €4,593 | €4,093 | -€499 | -10.9% |
| Suppliers | 440/4 | €4,593 | €4,093 | -€499 | -10.9% |
| Taxes, remuneration and social security | 45 | €13,077 | €12,342 | -€735 | -5.6% |
| Taxes | 450/3 | €13,077 | €12,342 | -€735 | -5.6% |
| Other amounts payable | 47/48 | €232,892 | €232,083 | -€809 | -0.3% |
| Accrued charges and deferred income | 492/3 | €983 | €985 | +€2 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,879 | €15,180 | +€301 | +2.0% |
| Other operating charges | 640/8 | €3,550 | €6,757 | +€3,207 | +90.3% |
| Gross operating margin | 9900 | €71,298 | €73,544 | +€2,246 | +3.1% |
| Operating profit (loss) | 9901 | €52,869 | €51,606 | -€1,262 | -2.4% |
| Financial income | 75/76B | €1,856 | €782 | -€1,074 | -57.9% |
| Recurring financial income | 75 | €1,856 | €782 | -€1,074 | -57.9% |
| Financial charges | 65/66B | €1,729 | €1,963 | +€234 | +13.5% |
| Recurring financial charges | 65 | €1,729 | €1,963 | +€234 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €52,996 | €50,425 | -€2,571 | -4.9% |
| Income taxes | 67/77 | €15,202 | €14,276 | -€926 | -6.1% |
| Profit (loss) for the period | 9904 | €37,794 | €36,149 | -€1,644 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,794 | €36,149 | -€1,644 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.