BOUWONDERNEMING A & D: 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.
BOUWONDERNEMING A & D
Largest movements
- Receivables within one year +€10,290
up €10,290 (+30.5%), from €33,699 to €43,989
of which Trade receivables: +€11,588
- Cash -€4,218
down €4,218 (-75.6%), from €5,581 to €1,363
mainly Receivables within one year (-€10,290) and Other debts (-€2,468)
- Profit (loss) carried forward +€12,586
up €12,586 (+29.9%), from -€42,095 to -€29,509
- Other debts -€2,468
down €2,468 (-17.3%), from €14,255 to €11,787
- Trade debts -€2,245
down €2,245 (-35.5%), from €6,327 to €4,082
- Tax, wage and social debts -€1,935
down €1,935 (-100.0%), from €1,935 to €0
of which Remuneration and social security: -€1,500
- Gross operating margin +€17,937
up €17,937, from -€9,649 to €8,289
- Write-downs -€13,810
down €13,810, from €6,905 to -€6,905
- Other operating charges -€5,387
down €5,387 (-70.9%), from €7,598 to €2,211
- Financial charges -€341
down €341 (-71.3%), from €478 to €137
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 | €40,353 | €46,290 | +€5,937 | +14.7% |
| Current assets | 29/58 | €40,353 | €46,290 | +€5,937 | +14.7% |
| Amounts receivable within one year | 40/41 | €33,699 | €43,989 | +€10,290 | +30.5% |
| Trade receivables | 40 | €31,997 | €43,584 | +€11,588 | +36.2% |
| Other amounts receivable | 41 | €1,703 | €405 | -€1,298 | -76.2% |
| Cash at bank and in hand | 54/58 | €5,581 | €1,363 | -€4,218 | -75.6% |
| Deferred charges and accrued income | 490/1 | €1,073 | €938 | -€135 | -12.6% |
| Total equity and liabilities | 10/49 | €40,353 | €46,290 | +€5,937 | +14.7% |
| Equity | 10/15 | €17,835 | €30,421 | +€12,586 | +70.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,330 | €41,330 | = | 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 | €39,470 | €39,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,095 | -€29,509 | +€12,586 | +29.9% |
| Amounts payable | 17/49 | €22,517 | €15,869 | -€6,649 | -29.5% |
| Amounts payable within one year | 42/48 | €22,517 | €15,869 | -€6,649 | -29.5% |
| Trade debts | 44 | €6,327 | €4,082 | -€2,245 | -35.5% |
| Suppliers | 440/4 | €6,327 | €4,082 | -€2,245 | -35.5% |
| Taxes, remuneration and social security | 45 | €1,935 | €0 | -€1,935 | -100.0% |
| Taxes | 450/3 | €435 | €0 | -€435 | -100.0% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €14,255 | €11,787 | -€2,468 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,905 | -€6,905 | -€13,810 | |
| Other operating charges | 640/8 | €7,598 | €2,211 | -€5,387 | -70.9% |
| Gross operating margin | 9900 | -€9,649 | €8,289 | +€17,937 | |
| Operating profit (loss) | 9901 | -€24,152 | €12,983 | +€37,134 | |
| Financial income | 75/76B | €6 | €30 | +€24 | +419.9% |
| Recurring financial income | 75 | €6 | €30 | +€24 | +419.9% |
| Financial charges | 65/66B | €478 | €137 | -€341 | -71.3% |
| Recurring financial charges | 65 | €478 | €137 | -€341 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,624 | €12,876 | +€37,500 | |
| Income taxes | 67/77 | €278 | €290 | +€12 | +4.1% |
| Profit (loss) for the period | 9904 | -€24,902 | €12,586 | +€37,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,902 | €12,586 | +€37,488 |
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 8 October 2026 via checked.be.