BOUWCOOP: 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.
BOUWCOOP
Largest movements
- Cash +€141,698
up €141,698 (+24.9%), from €569,847 to €711,545
mainly Receivables within one year (+€140,791) and Depreciation (+€3,275)
- Receivables within one year -€140,791
down €140,791 (-94.1%), from €149,665 to €8,874
of which Other amounts receivable: -€140,574
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€432,326
down €432,326 (-99.3%), from €435,284 to €2,958
- Taxes -€134,475
down €134,475 (-99.5%), from €135,107 to €632
- Other operating charges -€13,107
down €13,107 (-84.7%), from €15,476 to €2,369
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 | €786,063 | €781,642 | -€4,421 | -0.6% |
| Fixed assets | 21/28 | €64,132 | €60,857 | -€3,275 | -5.1% |
| Tangible fixed assets | 22/27 | €64,132 | €60,857 | -€3,275 | -5.1% |
| Land and buildings | 22 | €64,132 | €60,857 | -€3,275 | -5.1% |
| Current assets | 29/58 | €721,932 | €720,785 | -€1,146 | -0.2% |
| Amounts receivable within one year | 40/41 | €149,665 | €8,874 | -€140,791 | -94.1% |
| Trade receivables | 40 | €217 | €0 | -€217 | -100% |
| Other amounts receivable | 41 | €149,448 | €8,874 | -€140,574 | -94.1% |
| Cash at bank and in hand | 54/58 | €569,847 | €711,545 | +€141,698 | +24.9% |
| Deferred charges and accrued income | 490/1 | €2,420 | €366 | -€2,054 | -84.9% |
| Total equity and liabilities | 10/49 | €786,063 | €781,642 | -€4,421 | -0.6% |
| Equity | 10/15 | €726,641 | €727,965 | +€1,324 | +0.2% |
| Contributions | 10/11 | €390,115 | €390,115 | = | 0.0% |
| Reserves | 13 | €336,526 | €337,850 | +€1,324 | +0.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €336,526 | €337,850 | +€1,324 | +0.4% |
| Amounts payable | 17/49 | €59,422 | €53,677 | -€5,745 | -9.7% |
| Amounts payable within one year | 42/48 | €58,802 | €53,677 | -€5,125 | -8.7% |
| Trade debts | 44 | €1,262 | €0 | -€1,262 | -100% |
| Suppliers | 440/4 | €1,262 | €0 | -€1,262 | -100% |
| Taxes, remuneration and social security | 45 | €53,677 | €53,677 | = | 0.0% |
| Taxes | 450/3 | €53,677 | €53,677 | = | 0.0% |
| Other amounts payable | 47/48 | €3,864 | €0 | -€3,864 | -100% |
| Accrued charges and deferred income | 492/3 | €620 | €0 | -€620 | -100% |
| Non-recurring operating income | 76A | €435,793 | €0 | -€435,793 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,275 | €3,275 | = | 0.0% |
| Other operating charges | 640/8 | €15,476 | €2,369 | -€13,107 | -84.7% |
| Gross operating margin | 9900 | €435,284 | €2,958 | -€432,326 | -99.3% |
| Operating profit (loss) | 9901 | €416,533 | -€2,685 | -€419,219 | |
| Financial income | 75/76B | €8,874 | €4,736 | -€4,138 | -46.6% |
| Recurring financial income | 75 | €8,874 | €4,736 | -€4,138 | -46.6% |
| Financial charges | 65/66B | €824 | €95 | -€729 | -88.5% |
| Recurring financial charges | 65 | €824 | €95 | -€729 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €424,583 | €1,955 | -€422,627 | -99.5% |
| Income taxes | 67/77 | €135,107 | €632 | -€134,475 | -99.5% |
| Profit (loss) for the period | 9904 | €289,476 | €1,324 | -€288,152 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €289,476 | €1,324 | -€288,152 | -99.5% |
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 16 October 2026 via checked.be.