BOUWCOÖRDINATIE: 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.
BOUWCOÖRDINATIE
Largest movements
- Cash +€33,391
up €33,391 (+36.5%), from €91,531 to €124,921
- Receivables within one year -€15,529
down €15,529 (-58.7%), from €26,451 to €10,922
of which Trade receivables: -€16,269
- Accrued charges and deferred income -€13,048
down €13,048 (-99.9%), from €13,059 to €12
- Trade debts +€12,583
up €12,583 (+406%), from €3,102 to €15,685
- Gross operating margin -€75,182
down €75,182 (-75.9%), from €99,077 to €23,895
- Depreciation -€29,086
down €29,086 (-74.9%), from €38,825 to €9,740
- Financial charges -€21,836
down €21,836 (-76.4%), from €28,566 to €6,730
- Other operating charges -€13,357
down €13,357 (-79.5%), from €16,807 to €3,450
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €995,946 | €1,007,665 | +€11,719 | +1.2% |
| Fixed assets | 21/28 | €877,175 | €867,435 | -€9,740 | -1.1% |
| Tangible fixed assets | 22/27 | €877,175 | €867,435 | -€9,740 | -1.1% |
| Land and buildings | 22 | €875,880 | €866,156 | -€9,724 | -1.1% |
| Plant, machinery and equipment | 23 | €1,295 | €1,279 | -€16 | -1.2% |
| Current assets | 29/58 | €118,771 | €140,229 | +€21,459 | +18.1% |
| Amounts receivable within one year | 40/41 | €26,451 | €10,922 | -€15,529 | -58.7% |
| Trade receivables | 40 | €24,614 | €8,345 | -€16,269 | -66.1% |
| Other amounts receivable | 41 | €1,837 | €2,577 | +€740 | +40.3% |
| Cash at bank and in hand | 54/58 | €91,531 | €124,921 | +€33,391 | +36.5% |
| Deferred charges and accrued income | 490/1 | €789 | €4,386 | +€3,597 | +456% |
| Total equity and liabilities | 10/49 | €995,946 | €1,007,665 | +€11,719 | +1.2% |
| Equity | 10/15 | €64,185 | €68,159 | +€3,975 | +6.2% |
| Contributions | 10/11 | €65,692 | €65,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,507 | €2,468 | +€3,975 | |
| Provisions and deferred taxes | 16 | €150,000 | €150,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €150,000 | €150,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable | 17/49 | €781,761 | €789,505 | +€7,744 | +1.0% |
| Amounts payable after more than one year | 17 | €759,935 | €766,446 | +€6,511 | +0.9% |
| Financial debts | 170/4 | €759,935 | €766,446 | +€6,511 | +0.9% |
| Amounts payable within one year | 42/48 | €8,767 | €23,048 | +€14,280 | +163% |
| Trade debts | 44 | €3,102 | €15,685 | +€12,583 | +406% |
| Suppliers | 440/4 | €3,102 | €15,685 | +€12,583 | +406% |
| Taxes, remuneration and social security | 45 | €0 | €1,359 | +€1,359 | |
| Taxes | 450/3 | €0 | €1,359 | +€1,359 | |
| Other amounts payable | 47/48 | €5,665 | €6,004 | +€339 | +6.0% |
| Accrued charges and deferred income | 492/3 | €13,059 | €12 | -€13,048 | -99.9% |
| Non-recurring operating income | 76A | €1,999 | €0 | -€1,999 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,825 | €9,740 | -€29,086 | -74.9% |
| Other operating charges | 640/8 | €16,807 | €3,450 | -€13,357 | -79.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €99,077 | €23,895 | -€75,182 | -75.9% |
| Operating profit (loss) | 9901 | €43,444 | €10,705 | -€32,739 | -75.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.4% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.4% |
| Financial charges | 65/66B | €28,566 | €6,730 | -€21,836 | -76.4% |
| Recurring financial charges | 65 | €28,566 | €6,730 | -€21,836 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €14,888 | €3,975 | -€10,913 | -73.3% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | -€160 | €0 | +€160 | |
| Profit (loss) for the period | 9904 | €15,048 | €3,975 | -€11,073 | -73.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €15,048 | €3,975 | -€11,073 | -73.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.