BOUWMEESTERS: 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.
BOUWMEESTERS
Largest movements
- Receivables within one year +€27,633
up €27,633 (+69.9%), from €39,550 to €67,183
of which Other amounts receivable: +€34,937
- Reserves +€15,281
up €15,281 (+21.9%), from €69,909 to €85,190
of which Distributable reserves: +€15,281
- Tax, wage and social debts +€9,295
up €9,295 (+2741.4%), from €339 to €9,634
- Short-term financial debts +€1,902
up €1,902 (+43.3%), from €4,389 to €6,291
- Profit (loss) carried forward +€1,765
up €1,765, from -€1,765 to €0
- Trade debts -€1,337
down €1,337 (-34.8%), from €3,840 to €2,503
- Gross operating margin +€27,001
up €27,001 (+974.3%), from €2,771 to €29,773
- Taxes +€9,019
up €9,019 (+7376.1%), from €122 to €9,141
- Financial income +€1,268
up €1,268 (+306.5%), from €414 to €1,681
of which Financial income: +€1,268
- Financial charges +€440
up €440 (+130.8%), from €337 to €777
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.
Cash bridge derived
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 | €76,711 | €103,618 | +€26,907 | +35.1% |
| Fixed assets | 21/28 | €37,119 | €36,393 | -€726 | -2.0% |
| Tangible fixed assets | 22/27 | €37,119 | €36,393 | -€726 | -2.0% |
| Land and buildings | 22 | €36,393 | €36,393 | = | 0.0% |
| Furniture and vehicles | 24 | €726 | €0 | -€726 | -100.0% |
| Current assets | 29/58 | €39,592 | €67,225 | +€27,633 | +69.8% |
| Amounts receivable within one year | 40/41 | €39,550 | €67,183 | +€27,633 | +69.9% |
| Trade receivables | 40 | €26,649 | €19,345 | -€7,304 | -27.4% |
| Other amounts receivable | 41 | €12,901 | €47,838 | +€34,937 | +270.8% |
| Cash at bank and in hand | 54/58 | €42 | €42 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €76,711 | €103,618 | +€26,907 | +35.1% |
| Equity | 10/15 | €68,143 | €85,190 | +€17,047 | +25.0% |
| Reserves | 13 | €69,909 | €85,190 | +€15,281 | +21.9% |
| Non-distributable reserves | 130/1 | €15,490 | €15,490 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,490 | €15,490 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,690 | €4,690 | = | 0.0% |
| Distributable reserves | 133 | €49,729 | €65,010 | +€15,281 | +30.7% |
| Profit (loss) carried forward | 14 | -€1,765 | €0 | +€1,765 | |
| Amounts payable | 17/49 | €8,568 | €18,428 | +€9,860 | +115.1% |
| Amounts payable within one year | 42/48 | €8,568 | €18,428 | +€9,860 | +115.1% |
| Financial debts | 43 | €4,389 | €6,291 | +€1,902 | +43.3% |
| Credit institutions | 430/8 | €4,389 | €6,291 | +€1,902 | +43.3% |
| Trade debts | 44 | €3,840 | €2,503 | -€1,337 | -34.8% |
| Suppliers | 440/4 | €3,840 | €2,503 | -€1,337 | -34.8% |
| Taxes, remuneration and social security | 45 | €339 | €9,634 | +€9,295 | +2741.4% |
| Taxes | 450/3 | €339 | €9,634 | +€9,295 | +2741.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €903 | €726 | -€177 | -19.6% |
| Other operating charges | 640/8 | €3,588 | €3,763 | +€175 | +4.9% |
| Gross operating margin | 9900 | €2,771 | €29,773 | +€27,001 | +974.3% |
| Operating profit (loss) | 9901 | -€1,720 | €25,283 | +€27,003 | |
| Financial income | 75/76B | €414 | €1,681 | +€1,268 | +306.5% |
| Recurring financial income | 75 | €414 | €1,681 | +€1,268 | +306.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €337 | €777 | +€440 | +130.8% |
| Recurring financial charges | 65 | €337 | €777 | +€440 | +130.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,643 | €26,188 | +€27,831 | |
| Income taxes | 67/77 | €122 | €9,141 | +€9,019 | +7376.1% |
| Profit (loss) for the period | 9904 | -€1,765 | €17,047 | +€18,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,765 | €17,047 | +€18,812 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.