BOUWEXPERTS: 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.
BOUWEXPERTS
Largest movements
- Cash +€7,805
up €7,805 (+54.0%), from €14,462 to €22,267
mainly Net result for the year (+€8,382) and Depreciation (+€6,832)
- Tangible fixed assets -€4,215
down €4,215 (-55.2%), from €7,642 to €3,426
of which Furniture and vehicles: -€3,809
- Deferred charges and accrued income -€699
down €699 (-100%), from €699 to €0
- Receivables within one year -€461
down €461 (-18.4%), from €2,504 to €2,043
of which Other amounts receivable: -€1,334
- Trade debts -€9,476
down €9,476 (-72.5%), from €13,067 to €3,591
- Reserves +€7,523
up €7,523 (+450%), from €1,671 to €9,194
- Tax, wage and social debts +€2,974
up €2,974 (+34.7%), from €8,569 to €11,543
of which Taxes: +€2,974
- Other debts +€1,408
up €1,408, from €0 to €1,408
- Gross operating margin +€2,765
up €2,765 (+12.8%), from €21,580 to €24,345
- Financial charges +€2,280
up €2,280 (+2,225%), from €102 to €2,382
- Depreciation -€974
down €974 (-12.5%), from €7,806 to €6,832
- Taxes +€551
up €551 (+11.3%), from €4,887 to €5,438
- Other operating charges -€345
down €345 (-20.5%), from €1,681 to €1,336
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 | €25,307 | €27,736 | +€2,429 | +9.6% |
| Fixed assets | 21/28 | €7,642 | €3,426 | -€4,215 | -55.2% |
| Tangible fixed assets | 22/27 | €7,642 | €3,426 | -€4,215 | -55.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €7,236 | €3,426 | -€3,809 | -52.6% |
| Other tangible fixed assets | 26 | €406 | €0 | -€406 | -100% |
| Current assets | 29/58 | €17,665 | €24,309 | +€6,644 | +37.6% |
| Amounts receivable within one year | 40/41 | €2,504 | €2,043 | -€461 | -18.4% |
| Trade receivables | 40 | €1,170 | €2,043 | +€873 | +74.6% |
| Other amounts receivable | 41 | €1,334 | €0 | -€1,334 | -100% |
| Cash at bank and in hand | 54/58 | €14,462 | €22,267 | +€7,805 | +54.0% |
| Deferred charges and accrued income | 490/1 | €699 | €0 | -€699 | -100% |
| Total equity and liabilities | 10/49 | €25,307 | €27,736 | +€2,429 | +9.6% |
| Equity | 10/15 | €3,671 | €11,194 | +€7,523 | +205% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,671 | €9,194 | +€7,523 | +450% |
| Distributable reserves | 133 | €1,671 | €9,194 | +€7,523 | +450% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,636 | €16,542 | -€5,094 | -23.5% |
| Amounts payable within one year | 42/48 | €21,636 | €16,542 | -€5,094 | -23.5% |
| Trade debts | 44 | €13,067 | €3,591 | -€9,476 | -72.5% |
| Suppliers | 440/4 | €13,067 | €3,591 | -€9,476 | -72.5% |
| Taxes, remuneration and social security | 45 | €8,569 | €11,543 | +€2,974 | +34.7% |
| Taxes | 450/3 | €8,569 | €11,543 | +€2,974 | +34.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €1,408 | +€1,408 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,806 | €6,832 | -€974 | -12.5% |
| Other operating charges | 640/8 | €1,681 | €1,336 | -€345 | -20.5% |
| Gross operating margin | 9900 | €21,580 | €24,345 | +€2,765 | +12.8% |
| Operating profit (loss) | 9901 | €12,093 | €16,178 | +€4,085 | +33.8% |
| Financial income | 75/76B | €53 | €24 | -€28 | -53.9% |
| Recurring financial income | 75 | €53 | €24 | -€28 | -53.9% |
| Financial charges | 65/66B | €102 | €2,382 | +€2,280 | +2,225% |
| Recurring financial charges | 65 | €102 | €2,382 | +€2,280 | +2,225% |
| Profit (loss) for the period before taxes | 9903 | €12,043 | €13,820 | +€1,777 | +14.8% |
| Income taxes | 67/77 | €4,887 | €5,438 | +€551 | +11.3% |
| Profit (loss) for the period | 9904 | €7,157 | €8,382 | +€1,226 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,157 | €8,382 | +€1,226 | +17.1% |
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 14 October 2026 via checked.be.