BOUWMATERIALEN SCHUTTERS: 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.
BOUWMATERIALEN SCHUTTERS
Largest movements
- Stocks and contracts -€260,090
down €260,090 (-77.9%), from €333,744 to €73,654
- Cash -€61,824
down €61,824 (-46.8%), from €132,020 to €70,196
mainly Trade debts (-€241,164) and Net result for the year (-€110,964)
- Receivables within one year +€27,017
up €27,017 (+5.9%), from €456,622 to €483,638
of which Trade receivables: +€27,017
- Tangible fixed assets -€15,416
down €15,416 (-12.2%), from €126,365 to €110,949
of which Leasing and similar rights: -€11,035
- Trade debts -€241,164
down €241,164 (-70.6%), from €341,531 to €100,367
- Profit (loss) carried forward -€110,964
down €110,964 (-23.7%), from €468,185 to €357,221
- Tax, wage and social debts +€65,891
up €65,891 (+100%), from €65,721 to €131,612
of which Taxes: +€66,656
- Current portion of long-term debt -€38,820
down €38,820 (-66.4%), from €58,451 to €19,632
- Other debts +€30,500
up €30,500 (+58,117%), from €52 to €30,552
- Gross operating margin -€65,209
down €65,209 (-27.4%), from €237,964 to €172,755
- Depreciation -€30,886
down €30,886 (-66.7%), from €46,301 to €15,416
- Staff costs +€15,846
up €15,846 (+6.9%), from €229,352 to €245,198
- Write-downs +€15,388
no longer reported in 2024 (was -€15,388)
- Other operating charges +€13,992
up €13,992 (+469%), from €2,983 to €16,975
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,065,383 | €751,193 | -€314,189 | -29.5% |
| Fixed assets | 21/28 | €138,403 | €122,987 | -€15,416 | -11.1% |
| Tangible fixed assets | 22/27 | €126,365 | €110,949 | -€15,416 | -12.2% |
| Land and buildings | 22 | €55,084 | €55,084 | = | 0.0% |
| Leasing and similar rights | 25 | €44,588 | €33,554 | -€11,035 | -24.7% |
| Other tangible fixed assets | 26 | €26,693 | €22,312 | -€4,381 | -16.4% |
| Financial fixed assets | 28 | €12,038 | €12,038 | = | 0.0% |
| Current assets | 29/58 | €926,980 | €628,206 | -€298,774 | -32.2% |
| Stocks and contracts in progress | 3 | €333,744 | €73,654 | -€260,090 | -77.9% |
| Stocks | 30/36 | €333,744 | €73,654 | -€260,090 | -77.9% |
| Amounts receivable within one year | 40/41 | €456,622 | €483,638 | +€27,017 | +5.9% |
| Trade receivables | 40 | €450,329 | €477,346 | +€27,017 | +6.0% |
| Other amounts receivable | 41 | €6,293 | €6,293 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,020 | €70,196 | -€61,824 | -46.8% |
| Deferred charges and accrued income | 490/1 | €4,594 | €718 | -€3,876 | -84.4% |
| Total equity and liabilities | 10/49 | €1,065,383 | €751,193 | -€314,189 | -29.5% |
| Equity | 10/15 | €551,081 | €440,116 | -€110,964 | -20.1% |
| Contributions | 10/11 | €74,913 | €74,913 | = | 0.0% |
| Reserves | 13 | €7,982 | €7,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,982 | €7,982 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,982 | €7,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,185 | €357,221 | -€110,964 | -23.7% |
| Amounts payable | 17/49 | €514,302 | €311,077 | -€203,225 | -39.5% |
| Amounts payable after more than one year | 17 | €48,546 | €28,914 | -€19,632 | -40.4% |
| Financial debts | 170/4 | €48,546 | €28,914 | -€19,632 | -40.4% |
| Amounts payable within one year | 42/48 | €465,756 | €282,163 | -€183,593 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €58,451 | €19,632 | -€38,820 | -66.4% |
| Trade debts | 44 | €341,531 | €100,367 | -€241,164 | -70.6% |
| Suppliers | 440/4 | €341,531 | €100,367 | -€241,164 | -70.6% |
| Taxes, remuneration and social security | 45 | €65,721 | €131,612 | +€65,891 | +100% |
| Taxes | 450/3 | €18,567 | €85,223 | +€66,656 | +359% |
| Remuneration and social security | 454/9 | €47,154 | €46,389 | -€766 | -1.6% |
| Other amounts payable | 47/48 | €52 | €30,552 | +€30,500 | +58,117% |
| Remuneration, social security and pensions | 62 | €229,352 | €245,198 | +€15,846 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,301 | €15,416 | -€30,886 | -66.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€15,388 | - | +€15,388 | |
| Other operating charges | 640/8 | €2,983 | €16,975 | +€13,992 | +469% |
| Non-recurring operating charges | 66A | €730 | - | -€730 | |
| Gross operating margin | 9900 | €237,964 | €172,755 | -€65,209 | -27.4% |
| Operating profit (loss) | 9901 | -€26,015 | -€104,834 | -€78,819 | -303% |
| Financial income | 75/76B | €2,321 | €219 | -€2,102 | -90.6% |
| Recurring financial income | 75 | €2,321 | €219 | -€2,102 | -90.6% |
| Financial charges | 65/66B | €13,944 | €5,926 | -€8,018 | -57.5% |
| Recurring financial charges | 65 | €13,944 | €5,926 | -€8,018 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,638 | -€110,540 | -€72,903 | -194% |
| Income taxes | 67/77 | €5,965 | €424 | -€5,541 | -92.9% |
| Profit (loss) for the period | 9904 | -€43,603 | -€110,964 | -€67,362 | -154% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,603 | -€110,964 | -€67,362 | -154% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.