BOUWMAT: 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.
BOUWMAT
Largest movements
- Deferred charges and accrued income +€55,937
up €55,937 (+16.4%), from €341,160 to €397,097
- Cash +€24,114
up €24,114 (+28.0%), from €86,098 to €110,212
mainly Accrued charges and deferred income (+€83,025) and Receivables within one year (+€5,098)
- Accrued charges and deferred income +€83,025
up €83,025 (+24.6%), from €337,488 to €420,512
- Gross operating margin -€493
down €493 (-52.3%), from €942 to €449
- Other operating charges +€218
up €218 (+31.9%), from €684 to €902
- Taxes +€32
up €32 (+33.7%), from €95 to €128
- Financial charges +€26
up €26 (+19.5%), from €136 to €162
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 | €451,281 | €526,234 | +€74,954 | +16.6% |
| Current assets | 29/58 | €451,281 | €526,234 | +€74,954 | +16.6% |
| Amounts receivable within one year | 40/41 | €24,023 | €18,926 | -€5,098 | -21.2% |
| Trade receivables | 40 | €18,342 | €18,926 | +€584 | +3.2% |
| Other amounts receivable | 41 | €5,681 | - | -€5,681 | |
| Cash at bank and in hand | 54/58 | €86,098 | €110,212 | +€24,114 | +28.0% |
| Deferred charges and accrued income | 490/1 | €341,160 | €397,097 | +€55,937 | +16.4% |
| Total equity and liabilities | 10/49 | €451,281 | €526,234 | +€74,954 | +16.6% |
| Equity | 10/15 | €47,681 | €44,625 | -€3,056 | -6.4% |
| Contributions | 10/11 | €32,388 | €30,074 | -€2,313 | -7.1% |
| Reserves | 13 | €15,294 | €14,551 | -€743 | -4.9% |
| Distributable reserves | 133 | €15,294 | €14,551 | -€743 | -4.9% |
| Amounts payable | 17/49 | €403,599 | €481,609 | +€78,010 | +19.3% |
| Amounts payable after more than one year | 17 | €60,000 | €55,000 | -€5,000 | -8.3% |
| Other amounts payable | 178/9 | €60,000 | €55,000 | -€5,000 | -8.3% |
| Amounts payable within one year | 42/48 | €6,112 | €6,097 | -€14 | -0.2% |
| Trade debts | 44 | €5,878 | €5,122 | -€756 | -12.9% |
| Suppliers | 440/4 | €5,878 | €5,122 | -€756 | -12.9% |
| Taxes, remuneration and social security | 45 | €234 | €976 | +€742 | +317.2% |
| Taxes | 450/3 | €234 | €976 | +€742 | +317.2% |
| Accrued charges and deferred income | 492/3 | €337,488 | €420,512 | +€83,025 | +24.6% |
| Other operating charges | 640/8 | €684 | €902 | +€218 | +31.9% |
| Gross operating margin | 9900 | €942 | €449 | -€493 | -52.3% |
| Operating profit (loss) | 9901 | €258 | -€453 | -€711 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €136 | €162 | +€26 | +19.5% |
| Recurring financial charges | 65 | €136 | €162 | +€26 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €122 | -€615 | -€737 | |
| Income taxes | 67/77 | €95 | €128 | +€32 | +33.7% |
| Profit (loss) for the period | 9904 | €26 | -€743 | -€769 | |
| Profit (loss) for the period to be appropriated | 9905 | €26 | -€743 | -€769 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.