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
- Receivables within one year +€204,082
up €204,082 (+271.3%), from €75,232 to €279,313
of which Trade receivables: +€198,481
- Deferred charges and accrued income -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€34,128
up €34,128 (+1563.2%), from €2,183 to €36,311
mainly Other debts (+€154,143) and Deferred charges and accrued income (+€50,000)
- Other debts +€154,143
up €154,143 (+18.8%), from €818,806 to €972,948
- Trade debts +€40,367
up €40,367 (+161.9%), from €24,935 to €65,302
- Debts after one year -€30,593
down €30,593 (-66.4%), from €46,042 to €15,448
- Profit (loss) carried forward +€21,483
up €21,483 (+8.5%), from €254,061 to €275,544
- Gross operating margin -€35,372
down €35,372 (-34.8%), from €101,749 to €66,376
- Taxes -€9,229
down €9,229 (-53.4%), from €17,276 to €8,047
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.
Cash bridge derived
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 | €1,199,417 | €1,375,943 | +€176,526 | +14.7% |
| Fixed assets | 21/28 | €835,080 | €823,397 | -€11,683 | -1.4% |
| Tangible fixed assets | 22/27 | €135,080 | €123,397 | -€11,683 | -8.6% |
| Land and buildings | 22 | €135,080 | €123,397 | -€11,683 | -8.6% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €364,337 | €552,546 | +€188,209 | +51.7% |
| Stocks and contracts in progress | 3 | €236,922 | €236,922 | = | 0.0% |
| Stocks | 30/36 | €236,922 | €236,922 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,232 | €279,313 | +€204,082 | +271.3% |
| Trade receivables | 40 | €21,469 | €219,950 | +€198,481 | +924.5% |
| Other amounts receivable | 41 | €53,763 | €59,363 | +€5,600 | +10.4% |
| Cash at bank and in hand | 54/58 | €2,183 | €36,311 | +€34,128 | +1563.2% |
| Deferred charges and accrued income | 490/1 | €50,000 | €0 | -€50,000 | -100.0% |
| Total equity and liabilities | 10/49 | €1,199,417 | €1,375,943 | +€176,526 | +14.7% |
| Equity | 10/15 | €262,121 | €283,604 | +€21,483 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,061 | €275,544 | +€21,483 | +8.5% |
| Amounts payable | 17/49 | €937,295 | €1,092,339 | +€155,044 | +16.5% |
| Amounts payable after more than one year | 17 | €46,042 | €15,448 | -€30,593 | -66.4% |
| Financial debts | 170/4 | €46,042 | €15,448 | -€30,593 | -66.4% |
| Amounts payable within one year | 42/48 | €891,209 | €1,076,891 | +€185,681 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €30,193 | €30,593 | +€400 | +1.3% |
| Trade debts | 44 | €24,935 | €65,302 | +€40,367 | +161.9% |
| Suppliers | 440/4 | €24,935 | €65,302 | +€40,367 | +161.9% |
| Taxes, remuneration and social security | 45 | €17,276 | €8,047 | -€9,229 | -53.4% |
| Taxes | 450/3 | €17,276 | €8,047 | -€9,229 | -53.4% |
| Other amounts payable | 47/48 | €818,806 | €972,948 | +€154,143 | +18.8% |
| Accrued charges and deferred income | 492/3 | €44 | €0 | -€44 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,195 | €11,683 | -€512 | -4.2% |
| Other operating charges | 640/8 | €2,685 | €2,758 | +€73 | +2.7% |
| Gross operating margin | 9900 | €101,749 | €66,376 | -€35,372 | -34.8% |
| Operating profit (loss) | 9901 | €86,869 | €51,936 | -€34,933 | -40.2% |
| Financial income | 75/76B | €2,247 | €1,666 | -€581 | -25.8% |
| Recurring financial income | 75 | €2,247 | €1,666 | -€581 | -25.8% |
| Financial charges | 65/66B | €24,383 | €24,073 | -€310 | -1.3% |
| Recurring financial charges | 65 | €24,383 | €24,073 | -€310 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €64,733 | €29,529 | -€35,204 | -54.4% |
| Income taxes | 67/77 | €17,276 | €8,047 | -€9,229 | -53.4% |
| Profit (loss) for the period | 9904 | €47,458 | €21,483 | -€25,975 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,458 | €21,483 | -€25,975 | -54.7% |
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 11 October 2026 via checked.be.