BOUWI: 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.
BOUWI
Largest movements
- Tangible fixed assets +€35,801
up €35,801 (+123.8%), from €28,914 to €64,715
of which Furniture and vehicles: +€33,648
- Receivables within one year -€21,303
down €21,303 (-35.9%), from €59,304 to €38,001
of which Trade receivables: -€46,917
- Cash +€5,828
up €5,828 (+324.3%), from €1,797 to €7,626
mainly Receivables within one year (+€21,303) and Net result for the year (+€14,336)
- Trade debts -€16,771
down €16,771 (-94.1%), from €17,826 to €1,054
- Profit (loss) carried forward +€14,336
up €14,336 (+35.6%), from €40,220 to €54,556
- Current portion of long-term debt +€10,156
up €10,156 (+81.8%), from €12,412 to €22,567
- Debts after one year +€9,205
up €9,205 (+58.4%), from €15,757 to €24,962
- Tax, wage and social debts +€2,883
up €2,883 (+61.9%), from €4,657 to €7,540
of which Remuneration and social security: +€4,680
- Gross operating margin -€35,255
down €35,255 (-50.7%), from €69,514 to €34,258
- Taxes -€9,930
down €9,930 (-67.3%), from €14,760 to €4,830
- Depreciation +€1,653
up €1,653 (+17.5%), from €9,458 to €11,111
- Financial charges -€1,178
down €1,178 (-28.2%), from €4,172 to €2,994
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 | €94,371 | €114,432 | +€20,061 | +21.3% |
| Fixed assets | 21/28 | €28,914 | €64,715 | +€35,801 | +123.8% |
| Tangible fixed assets | 22/27 | €28,914 | €64,715 | +€35,801 | +123.8% |
| Plant, machinery and equipment | 23 | - | €2,153 | +€2,153 | |
| Furniture and vehicles | 24 | €28,914 | €62,561 | +€33,648 | +116.4% |
| Current assets | 29/58 | €65,457 | €49,717 | -€15,740 | -24.0% |
| Stocks and contracts in progress | 3 | €3,500 | €2,775 | -€725 | -20.7% |
| Stocks | 30/36 | €1,305 | €623 | -€682 | -52.3% |
| Contracts in progress | 37 | €2,195 | €2,152 | -€43 | -2.0% |
| Amounts receivable within one year | 40/41 | €59,304 | €38,001 | -€21,303 | -35.9% |
| Trade receivables | 40 | €51,268 | €4,351 | -€46,917 | -91.5% |
| Other amounts receivable | 41 | €8,036 | €33,650 | +€25,614 | +318.7% |
| Cash at bank and in hand | 54/58 | €1,797 | €7,626 | +€5,828 | +324.3% |
| Deferred charges and accrued income | 490/1 | €856 | €1,316 | +€460 | +53.7% |
| Total equity and liabilities | 10/49 | €94,371 | €114,432 | +€20,061 | +21.3% |
| Equity | 10/15 | €43,720 | €58,056 | +€14,336 | +32.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,220 | €54,556 | +€14,336 | +35.6% |
| Amounts payable | 17/49 | €50,651 | €56,376 | +€5,725 | +11.3% |
| Amounts payable after more than one year | 17 | €15,757 | €24,962 | +€9,205 | +58.4% |
| Financial debts | 170/4 | €15,757 | €24,962 | +€9,205 | +58.4% |
| Amounts payable within one year | 42/48 | €34,894 | €31,414 | -€3,481 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €12,412 | €22,567 | +€10,156 | +81.8% |
| Financial debts | 43 | - | €252 | +€252 | |
| Credit institutions | 430/8 | - | €252 | +€252 | |
| Trade debts | 44 | €17,826 | €1,054 | -€16,771 | -94.1% |
| Suppliers | 440/4 | €17,826 | €1,054 | -€16,771 | -94.1% |
| Taxes, remuneration and social security | 45 | €4,657 | €7,540 | +€2,883 | +61.9% |
| Taxes | 450/3 | €3,097 | €1,300 | -€1,797 | -58.0% |
| Remuneration and social security | 454/9 | €1,560 | €6,240 | +€4,680 | +300.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,458 | €11,111 | +€1,653 | +17.5% |
| Other operating charges | 640/8 | €1,765 | €1,255 | -€510 | -28.9% |
| Gross operating margin | 9900 | €69,514 | €34,258 | -€35,255 | -50.7% |
| Operating profit (loss) | 9901 | €58,292 | €21,893 | -€36,399 | -62.4% |
| Financial income | 75/76B | €860 | €267 | -€593 | -68.9% |
| Recurring financial income | 75 | €860 | €267 | -€593 | -68.9% |
| Financial charges | 65/66B | €4,172 | €2,994 | -€1,178 | -28.2% |
| Recurring financial charges | 65 | €4,172 | €2,994 | -€1,178 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €54,980 | €19,166 | -€35,813 | -65.1% |
| Income taxes | 67/77 | €14,760 | €4,830 | -€9,930 | -67.3% |
| Profit (loss) for the period | 9904 | €40,220 | €14,336 | -€25,884 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,220 | €14,336 | -€25,884 | -64.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.