BOUWONDERNEMING DEDRIE BENNY: what changed
What changed
BOUWONDERNEMING DEDRIE BENNY
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€37,000
2025 · €3,191-€40,191
Equity
€135,756
2025 · €172,755-€37,000
Cash
€125,552
2025 · €3,375+€122,177
Balance sheet total
€253,187
2025 · €402,294-€149,107
Largest movements
Assets
- Stocks and contracts -€305,000
down €305,000 (-100%), from €305,000 to €0
- Cash +€122,177
up €122,177 (+3,620%), from €3,375 to €125,552
mainly Stocks and contracts (+€305,000) and Debts after one year (+€28,452)
- Tangible fixed assets +€37,514
up €37,514 (+44.1%), from €84,977 to €122,491
of which Furniture and vehicles: +€47,274
Equity and liabilities
- Short-term financial debts -€118,322
down €118,322 (-100%), from €118,322 to €0
- Profit (loss) carried forward -€37,000
down €37,000, from €0 to -€37,000
- Debts after one year +€28,452
up €28,452 (+43.6%), from €65,222 to €93,674
of which Financial debts: +€24,386
- Trade debts -€12,312
down €12,312 (-58.2%), from €21,138 to €8,827
- Other debts -€5,966
down €5,966 (-100%), from €5,966 to €0
Income statement
- Gross operating margin -€57,278
down €57,278, from €43,072 to -€14,206
- Financial charges -€8,690
down €8,690 (-64.0%), from €13,580 to €4,891
- Depreciation -€6,838
down €6,838 (-29.4%), from €23,295 to €16,457
- Taxes -€1,350
down €1,350 (-100%), from €1,350 to €0
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€3,191
Gross operating margin
-€57,278
Depreciation
+€6,838
Other operating charges
+€191
Financial income
+€17
Financial charges
+€8,690
Taxes
+€1,350
Result 2026
-€37,000
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€267,885
Investment
-€53,971
Financing
-€91,736
Cash 2025
€3,375
From operations (derived)
+€267,885
Net result for the year
-€37,000
Depreciation
+€16,457
Stocks and contracts
+€305,000
Receivables within one year
+€3,633
Smaller working-capital items
-€147
Trade debts
-€12,312
Tax, wage and social debts
-€1,781
Other debts
-€5,966
Investment (derived)
-€53,971
Investment in fixed assets (net)
-€53,971
Financing
-€91,736
Debts after one year
+€28,452
Current portion of long-term debt
-€1,866
Short-term financial debts
-€118,322
Cash 2026
€125,552
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,294 | €253,187 | -€149,107 | -37.1% |
| Fixed assets | 21/28 | €85,152 | €122,666 | +€37,514 | +44.1% |
| Tangible fixed assets | 22/27 | €84,977 | €122,491 | +€37,514 | +44.1% |
| Land and buildings | 22 | €10,733 | €9,552 | -€1,181 | -11.0% |
| Plant, machinery and equipment | 23 | €5,517 | €325 | -€5,192 | -94.1% |
| Furniture and vehicles | 24 | €7,739 | €55,013 | +€47,274 | +611% |
| Leasing and similar rights | 25 | €60,988 | €57,600 | -€3,388 | -5.6% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €317,142 | €130,521 | -€186,621 | -58.8% |
| Stocks and contracts in progress | 3 | €305,000 | €0 | -€305,000 | -100% |
| Stocks | 30/36 | €305,000 | €0 | -€305,000 | -100% |
| Amounts receivable within one year | 40/41 | €6,179 | €2,546 | -€3,633 | -58.8% |
| Trade receivables | 40 | €5,808 | €1,405 | -€4,403 | -75.8% |
| Other amounts receivable | 41 | €371 | €1,141 | +€770 | +208% |
| Cash at bank and in hand | 54/58 | €3,375 | €125,552 | +€122,177 | +3,620% |
| Deferred charges and accrued income | 490/1 | €2,589 | €2,423 | -€166 | -6.4% |
| Total equity and liabilities | 10/49 | €402,294 | €253,187 | -€149,107 | -37.1% |
| Equity | 10/15 | €172,755 | €135,756 | -€37,000 | -21.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €166,505 | €166,505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,088 | €5,088 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,088 | €5,088 | = | 0.0% |
| Distributable reserves | 133 | €161,417 | €161,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€37,000 | -€37,000 | |
| Amounts payable | 17/49 | €229,539 | €117,431 | -€112,108 | -48.8% |
| Amounts payable after more than one year | 17 | €65,222 | €93,674 | +€28,452 | +43.6% |
| Financial debts | 170/4 | €40,732 | €65,118 | +€24,386 | +59.9% |
| Other amounts payable | 178/9 | €24,490 | €28,556 | +€4,066 | +16.6% |
| Amounts payable within one year | 42/48 | €164,004 | €23,757 | -€140,247 | -85.5% |
| Current portion of amounts payable after more than one year | 42 | €14,996 | €13,130 | -€1,866 | -12.4% |
| Financial debts | 43 | €118,322 | €0 | -€118,322 | -100% |
| Credit institutions | 430/8 | €118,322 | €0 | -€118,322 | -100% |
| Trade debts | 44 | €21,138 | €8,827 | -€12,312 | -58.2% |
| Suppliers | 440/4 | €21,138 | €8,827 | -€12,312 | -58.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,581 | €1,800 | -€1,781 | -49.7% |
| Taxes | 450/3 | €3,581 | €1,800 | -€1,781 | -49.7% |
| Other amounts payable | 47/48 | €5,966 | €0 | -€5,966 | -100% |
| Accrued charges and deferred income | 492/3 | €312 | €0 | -€312 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,295 | €16,457 | -€6,838 | -29.4% |
| Other operating charges | 640/8 | €1,674 | €1,482 | -€191 | -11.4% |
| Gross operating margin | 9900 | €43,072 | -€14,206 | -€57,278 | |
| Operating profit (loss) | 9901 | €18,103 | -€32,145 | -€50,248 | |
| Financial income | 75/76B | €19 | €36 | +€17 | +94.1% |
| Recurring financial income | 75 | €19 | €36 | +€17 | +94.1% |
| Financial charges | 65/66B | €13,580 | €4,891 | -€8,690 | -64.0% |
| Recurring financial charges | 65 | €13,580 | €4,891 | -€8,690 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €4,541 | -€37,000 | -€41,541 | |
| Income taxes | 67/77 | €1,350 | €0 | -€1,350 | -100% |
| Profit (loss) for the period | 9904 | €3,191 | -€37,000 | -€40,191 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,191 | -€37,000 | -€40,191 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.