BOUWDROOM: 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.
BOUWDROOM
Largest movements
- Receivables within one year +€4,736
up €4,736 (+12.7%), from €37,303 to €42,039
of which Trade receivables: +€5,522
- Profit (loss) carried forward +€407,425
up €407,425 (+96.1%), from -€424,043 to -€16,618
- Reserves -€380,657
down €380,657 (-99.5%), from €382,517 to €1,860
of which Distributable reserves: -€380,657
- Debts after one year -€10,014
down €10,014 (-13.4%), from €74,832 to €64,817
- Other debts -€6,791
down €6,791 (-18.3%), from €37,130 to €30,339
- Trade debts -€5,525
down €5,525 (-8.4%), from €65,640 to €60,115
- Gross operating margin +€45,439
up €45,439, from -€21,384 to €24,055
- Financial income +€5,440
new in 2025: €5,440
- Other operating charges +€550
up €550 (+97.6%), from €563 to €1,113
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 | €164,570 | €169,128 | +€4,558 | +2.8% |
| Fixed assets | 21/28 | €3,185 | €2,716 | -€469 | -14.7% |
| Tangible fixed assets | 22/27 | €2,525 | €2,056 | -€469 | -18.6% |
| Land and buildings | 22 | €175 | - | -€175 | |
| Plant, machinery and equipment | 23 | €2,350 | €2,056 | -€294 | -12.5% |
| Financial fixed assets | 28 | €660 | €660 | = | 0.0% |
| Current assets | 29/58 | €161,385 | €166,412 | +€5,027 | +3.1% |
| Stocks and contracts in progress | 3 | €122,750 | €122,750 | = | 0.0% |
| Stocks | 30/36 | €122,750 | €122,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,303 | €42,039 | +€4,736 | +12.7% |
| Trade receivables | 40 | €36,218 | €41,740 | +€5,522 | +15.2% |
| Other amounts receivable | 41 | €1,085 | €300 | -€785 | -72.4% |
| Cash at bank and in hand | 54/58 | €1,248 | €1,622 | +€374 | +29.9% |
| Deferred charges and accrued income | 490/1 | €83 | - | -€83 | |
| Total equity and liabilities | 10/49 | €164,570 | €169,128 | +€4,558 | +2.8% |
| Equity | 10/15 | -€22,926 | €3,842 | +€26,768 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €382,517 | €1,860 | -€380,657 | -99.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €380,657 | - | -€380,657 | |
| Profit (loss) carried forward | 14 | -€424,043 | -€16,618 | +€407,425 | +96.1% |
| Amounts payable | 17/49 | €187,496 | €165,286 | -€22,210 | -11.8% |
| Amounts payable after more than one year | 17 | €74,832 | €64,817 | -€10,014 | -13.4% |
| Financial debts | 170/4 | €74,832 | €64,817 | -€10,014 | -13.4% |
| Amounts payable within one year | 42/48 | €112,664 | €100,469 | -€12,196 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €9,894 | €10,014 | +€120 | +1.2% |
| Trade debts | 44 | €65,640 | €60,115 | -€5,525 | -8.4% |
| Suppliers | 440/4 | €65,640 | €60,115 | -€5,525 | -8.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €37,130 | €30,339 | -€6,791 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €469 | -€143 | -23.4% |
| Other operating charges | 640/8 | €563 | €1,113 | +€550 | +97.6% |
| Gross operating margin | 9900 | -€21,384 | €24,055 | +€45,439 | |
| Operating profit (loss) | 9901 | -€22,560 | €22,473 | +€45,033 | |
| Financial income | 75/76B | - | €5,440 | +€5,440 | |
| Recurring financial income | 75 | - | €5,440 | +€5,440 | |
| Financial charges | 65/66B | €1,215 | €1,144 | -€70 | -5.8% |
| Recurring financial charges | 65 | €1,215 | €1,144 | -€70 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,774 | €26,768 | +€50,542 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€23,774 | €26,768 | +€50,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,774 | €26,768 | +€50,542 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.