BOUWID: what changed
Two fiscal 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.
BOUWID
Largest movements
- Cash -€744
down €744 (-15.8%), from €4,715 to €3,971
mainly Net result for the year (-€1,070) and Receivables within one year (-€6)
- Profit (loss) carried forward -€1,070
down €1,070 (-4.7%), from -€22,776 to -€23,846
- Accrued charges and deferred income +€295
up €295 (+796.0%), from €37 to €332
- Gross operating margin +€777
up €777 (+75.6%), from -€1,027 to -€250
- Financial charges -€100
down €100 (-19.2%), from €520 to €420
- Other operating charges -€50
down €50 (-11.0%), from €449 to €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,158 | €5,420 | -€738 | -12.0% |
| Current assets | 29/58 | €6,158 | €5,420 | -€738 | -12.0% |
| Amounts receivable within one year | 40/41 | €1,443 | €1,449 | +€6 | +0.4% |
| Other amounts receivable | 41 | €1,443 | €1,449 | +€6 | +0.4% |
| Cash at bank and in hand | 54/58 | €4,715 | €3,971 | -€744 | -15.8% |
| Total equity and liabilities | 10/49 | €6,158 | €5,420 | -€738 | -12.0% |
| Equity | 10/15 | €121 | -€949 | -€1,070 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,296 | €4,296 | = | 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% |
| Distributable reserves | 133 | €2,436 | €2,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,776 | -€23,846 | -€1,070 | -4.7% |
| Amounts payable | 17/49 | €6,037 | €6,369 | +€332 | +5.5% |
| Amounts payable within one year | 42/48 | €6,000 | €6,037 | +€37 | +0.6% |
| Other amounts payable | 47/48 | €6,000 | €6,037 | +€37 | +0.6% |
| Accrued charges and deferred income | 492/3 | €37 | €332 | +€295 | +796.0% |
| Other operating charges | 640/8 | €449 | €400 | -€50 | -11.0% |
| Gross operating margin | 9900 | -€1,027 | -€250 | +€777 | +75.6% |
| Operating profit (loss) | 9901 | -€1,476 | -€650 | +€826 | +56.0% |
| Financial charges | 65/66B | €520 | €420 | -€100 | -19.2% |
| Recurring financial charges | 65 | €520 | €420 | -€100 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,996 | -€1,070 | +€926 | +46.4% |
| Profit (loss) for the period | 9904 | -€1,996 | -€1,070 | +€926 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,996 | -€1,070 | +€926 | +46.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.