BOUWONDERNEMING B&P: what changed
BOUWONDERNEMING B&P
Largest movements
- Receivables within one year +€71,640
up €71,640 (+117%), from €61,459 to €133,100
of which Other amounts receivable: +€59,673
- Cash +€24,974
up €24,974 (+21.1%), from €118,188 to €143,162
mainly Net result for the year (+€100,166) and Depreciation (+€38,088)
- Stocks and contracts +€17,539
up €17,539 (+77.0%), from €22,763 to €40,302
of which Contracts in progress: +€17,282
- Tangible fixed assets -€11,202
down €11,202 (-13.1%), from €85,287 to €74,086
of which Furniture and vehicles: -€14,749
- Reserves +€100,166
up €100,166 (+74.1%), from €135,253 to €235,420
of which Distributable reserves: +€102,026
- Tax, wage and social debts +€31,669
up €31,669 (+162%), from €19,495 to €51,164
of which Taxes: +€26,521
- Debts after one year -€28,647
down €28,647 (-72.0%), from €39,793 to €11,146
- Trade debts -€5,669
down €5,669 (-5.9%), from €96,428 to €90,760
- Other debts +€4,109
up €4,109 (+10.5%), from €38,960 to €43,069
- Gross operating margin +€76,270
up €76,270 (+23.1%), from €330,487 to €406,757
- Taxes +€26,754
up €26,754 (+191%), from €13,977 to €40,731
- Staff costs +€23,490
up €23,490 (+12.2%), from €192,729 to €216,219
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,466 | €395,335 | +€100,870 | +34.3% |
| Fixed assets | 21/28 | €88,092 | €76,891 | -€11,202 | -12.7% |
| Tangible fixed assets | 22/27 | €85,287 | €74,086 | -€11,202 | -13.1% |
| Plant, machinery and equipment | 23 | €47,015 | €50,563 | +€3,548 | +7.5% |
| Furniture and vehicles | 24 | €38,272 | €23,523 | -€14,749 | -38.5% |
| Financial fixed assets | 28 | €2,805 | €2,805 | = | 0.0% |
| Current assets | 29/58 | €206,374 | €318,445 | +€112,071 | +54.3% |
| Stocks and contracts in progress | 3 | €22,763 | €40,302 | +€17,539 | +77.0% |
| Stocks | 30/36 | €17,763 | €18,020 | +€256 | +1.4% |
| Contracts in progress | 37 | €5,000 | €22,282 | +€17,282 | +346% |
| Amounts receivable within one year | 40/41 | €61,459 | €133,100 | +€71,640 | +117% |
| Trade receivables | 40 | €52,171 | €64,139 | +€11,968 | +22.9% |
| Other amounts receivable | 41 | €9,288 | €68,961 | +€59,673 | +642% |
| Cash at bank and in hand | 54/58 | €118,188 | €143,162 | +€24,974 | +21.1% |
| Deferred charges and accrued income | 490/1 | €3,963 | €1,881 | -€2,082 | -52.5% |
| Total equity and liabilities | 10/49 | €294,466 | €395,335 | +€100,870 | +34.3% |
| Equity | 10/15 | €79,994 | €180,160 | +€100,166 | +125% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,253 | €235,420 | +€100,166 | +74.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €133,393 | €235,420 | +€102,026 | +76.5% |
| Profit (loss) carried forward | 14 | -€73,859 | -€73,859 | = | 0.0% |
| Amounts payable | 17/49 | €214,472 | €215,175 | +€703 | +0.3% |
| Amounts payable after more than one year | 17 | €39,793 | €11,146 | -€28,647 | -72.0% |
| Financial debts | 170/4 | €39,793 | €11,146 | -€28,647 | -72.0% |
| Amounts payable within one year | 42/48 | €174,679 | €204,029 | +€29,350 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €19,795 | €19,037 | -€759 | -3.8% |
| Trade debts | 44 | €96,428 | €90,760 | -€5,669 | -5.9% |
| Suppliers | 440/4 | €96,428 | €90,760 | -€5,669 | -5.9% |
| Taxes, remuneration and social security | 45 | €19,495 | €51,164 | +€31,669 | +162% |
| Taxes | 450/3 | €13,744 | €40,265 | +€26,521 | +193% |
| Remuneration and social security | 454/9 | €5,751 | €10,899 | +€5,148 | +89.5% |
| Other amounts payable | 47/48 | €38,960 | €43,069 | +€4,109 | +10.5% |
| Remuneration, social security and pensions | 62 | €192,729 | €216,219 | +€23,490 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,352 | €38,088 | +€736 | +2.0% |
| Other operating charges | 640/8 | €1,985 | €3,396 | +€1,410 | +71.0% |
| Gross operating margin | 9900 | €330,487 | €406,757 | +€76,270 | +23.1% |
| Operating profit (loss) | 9901 | €98,420 | €149,054 | +€50,634 | +51.4% |
| Financial income | 75/76B | €1,425 | €1,418 | -€7 | -0.5% |
| Recurring financial income | 75 | €425 | €1,418 | +€993 | +234% |
| Non-recurring financial income | 76B | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €5,545 | €9,575 | +€4,030 | +72.7% |
| Recurring financial charges | 65 | €5,545 | €9,575 | +€4,030 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €94,300 | €140,897 | +€46,597 | +49.4% |
| Income taxes | 67/77 | €13,977 | €40,731 | +€26,754 | +191% |
| Profit (loss) for the period | 9904 | €80,323 | €100,166 | +€19,844 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,323 | €100,166 | +€19,844 | +24.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.