BOUWMANAGEMENT & SERVICES: 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.
BOUWMANAGEMENT & SERVICES
Largest movements
- Cash +€49,890
up €49,890 (+42.3%), from €117,957 to €167,847
mainly Net result for the year (+€51,107) and Depreciation (+€28,166)
- Tangible fixed assets -€18,081
down €18,081 (-3.4%), from €538,069 to €519,988
of which Land and buildings: -€20,918
- Reserves +€51,106
up €51,106 (+27.7%), from €184,419 to €235,525
- Debts after one year -€34,768
down €34,768 (-9.2%), from €377,488 to €342,720
- Tax, wage and social debts +€14,446
up €14,446 (+127%), from €11,348 to €25,794
- Trade debts -€7,954
down €7,954 (-77.5%), from €10,262 to €2,308
- Gross operating margin +€84,094
up €84,094 (+375%), from €22,429 to €106,523
- Taxes +€18,296
new in 2025: €18,296
- Financial charges -€2,052
down €2,052 (-23.6%), from €8,703 to €6,651
- Other operating charges +€1,398
up €1,398 (+71.8%), from €1,948 to €3,346
- Depreciation -€1,163
down €1,163 (-4.0%), from €29,329 to €28,166
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 | €683,543 | €710,267 | +€26,724 | +3.9% |
| Fixed assets | 21/28 | €540,569 | €522,488 | -€18,081 | -3.3% |
| Tangible fixed assets | 22/27 | €538,069 | €519,988 | -€18,081 | -3.4% |
| Land and buildings | 22 | €417,934 | €397,016 | -€20,918 | -5.0% |
| Furniture and vehicles | 24 | €5,455 | €4,476 | -€979 | -17.9% |
| Other tangible fixed assets | 26 | €2,333 | €1,962 | -€371 | -15.9% |
| Assets under construction and advance payments | 27 | €112,347 | €116,534 | +€4,187 | +3.7% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €142,974 | €187,779 | +€44,805 | +31.3% |
| Amounts receivable within one year | 40/41 | €25,017 | €19,932 | -€5,085 | -20.3% |
| Trade receivables | 40 | €18,055 | €17,884 | -€171 | -0.9% |
| Other amounts receivable | 41 | €6,962 | €2,048 | -€4,914 | -70.6% |
| Cash at bank and in hand | 54/58 | €117,957 | €167,847 | +€49,890 | +42.3% |
| Total equity and liabilities | 10/49 | €683,543 | €710,267 | +€26,724 | +3.9% |
| Equity | 10/15 | €219,419 | €270,525 | +€51,106 | +23.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Contributions outside capital | 11 | €35,000 | €35,000 | = | 0.0% |
| Share premium | 1100/10 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €184,419 | €235,525 | +€51,106 | +27.7% |
| Distributable reserves | 133 | €184,419 | €235,525 | +€51,106 | +27.7% |
| Amounts payable | 17/49 | €464,124 | €439,742 | -€24,382 | -5.3% |
| Amounts payable after more than one year | 17 | €377,488 | €342,720 | -€34,768 | -9.2% |
| Financial debts | 170/4 | €377,488 | €342,720 | -€34,768 | -9.2% |
| Amounts payable within one year | 42/48 | €84,920 | €95,572 | +€10,652 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €34,405 | €36,069 | +€1,664 | +4.8% |
| Trade debts | 44 | €10,262 | €2,308 | -€7,954 | -77.5% |
| Suppliers | 440/4 | €10,262 | €2,308 | -€7,954 | -77.5% |
| Taxes, remuneration and social security | 45 | €11,348 | €25,794 | +€14,446 | +127% |
| Taxes | 450/3 | €11,348 | €25,794 | +€14,446 | +127% |
| Other amounts payable | 47/48 | €28,905 | €31,401 | +€2,496 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,716 | €1,450 | -€266 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,329 | €28,166 | -€1,163 | -4.0% |
| Other operating charges | 640/8 | €1,948 | €3,346 | +€1,398 | +71.8% |
| Gross operating margin | 9900 | €22,429 | €106,523 | +€84,094 | +375% |
| Operating profit (loss) | 9901 | -€8,848 | €75,011 | +€83,859 | |
| Financial income | 75/76B | €938 | €1,043 | +€105 | +11.2% |
| Recurring financial income | 75 | €938 | €1,043 | +€105 | +11.2% |
| Financial charges | 65/66B | €8,703 | €6,651 | -€2,052 | -23.6% |
| Recurring financial charges | 65 | €8,703 | €6,651 | -€2,052 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,613 | €69,403 | +€86,016 | |
| Income taxes | 67/77 | - | €18,296 | +€18,296 | |
| Profit (loss) for the period | 9904 | -€16,613 | €51,107 | +€67,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,613 | €51,107 | +€67,720 |
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 20 October 2026 via checked.be.