BOUWDEM: 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.
BOUWDEM
Largest movements
- Receivables within one year -€28,389
down €28,389 (-13.0%), from €218,077 to €189,688
of which Trade receivables: -€47,010
- Cash -€6,503
down €6,503 (-82.0%), from €7,932 to €1,429
mainly Trade debts (-€72,984)
- Trade debts -€72,984
down €72,984 (-51.3%), from €142,148 to €69,164
- Profit (loss) carried forward +€35,531
up €35,531 (+91.1%), from €38,981 to €74,511
- Tax, wage and social debts +€2,562
up €2,562 (+9.2%), from €27,890 to €30,452
of which Taxes: +€10,099
- Gross operating margin +€50,513
up €50,513, from -€11,725 to €38,788
- Taxes +€9,581
up €9,581 (+2,136%), from €449 to €10,030
- Financial income +€4,904
up €4,904 (+120%), from €4,082 to €8,986
- Other operating charges +€1,518
up €1,518 (+437%), from €348 to €1,865
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,009 | €192,117 | -€34,892 | -15.4% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €226,009 | €191,117 | -€34,892 | -15.4% |
| Amounts receivable within one year | 40/41 | €218,077 | €189,688 | -€28,389 | -13.0% |
| Trade receivables | 40 | €122,486 | €75,476 | -€47,010 | -38.4% |
| Other amounts receivable | 41 | €95,591 | €114,212 | +€18,621 | +19.5% |
| Cash at bank and in hand | 54/58 | €7,932 | €1,429 | -€6,503 | -82.0% |
| Total equity and liabilities | 10/49 | €227,009 | €192,117 | -€34,892 | -15.4% |
| Equity | 10/15 | €56,971 | €92,501 | +€35,531 | +62.4% |
| Contributions | 10/11 | €16,130 | €16,130 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,981 | €74,511 | +€35,531 | +91.1% |
| Amounts payable | 17/49 | €170,038 | €99,616 | -€70,422 | -41.4% |
| Amounts payable within one year | 42/48 | €170,038 | €99,616 | -€70,422 | -41.4% |
| Trade debts | 44 | €142,148 | €69,164 | -€72,984 | -51.3% |
| Suppliers | 440/4 | €142,148 | €69,164 | -€72,984 | -51.3% |
| Taxes, remuneration and social security | 45 | €27,890 | €30,452 | +€2,562 | +9.2% |
| Taxes | 450/3 | €4,160 | €14,259 | +€10,099 | +243% |
| Remuneration and social security | 454/9 | €23,730 | €16,192 | -€7,538 | -31.8% |
| Other operating charges | 640/8 | €348 | €1,865 | +€1,518 | +437% |
| Gross operating margin | 9900 | -€11,725 | €38,788 | +€50,513 | |
| Operating profit (loss) | 9901 | -€12,073 | €36,922 | +€48,995 | |
| Financial income | 75/76B | €4,082 | €8,986 | +€4,904 | +120% |
| Recurring financial income | 75 | €4,082 | €8,986 | +€4,904 | +120% |
| Financial charges | 65/66B | €341 | €348 | +€7 | +2.2% |
| Recurring financial charges | 65 | €341 | €348 | +€7 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,331 | €45,561 | +€53,891 | |
| Income taxes | 67/77 | €449 | €10,030 | +€9,581 | +2,136% |
| Profit (loss) for the period | 9904 | -€8,779 | €35,531 | +€44,310 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,779 | €35,531 | +€44,310 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.