BOUWONDERNEMING DIRK SPEYBROECK: 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.
BOUWONDERNEMING DIRK SPEYBROECK
Largest movements
- Cash +€131,594
up €131,594 (+93.6%), from €140,542 to €272,137
mainly Receivables within one year (+€72,672) and Other debts (+€58,345)
- Receivables within one year -€72,672
down €72,672 (-70.7%), from €102,733 to €30,061
of which Trade receivables: -€72,277
- Tangible fixed assets -€5,401
down €5,401 (-9.5%), from €57,102 to €51,702
of which Furniture and vehicles: -€3,271
- Other debts +€58,345
new in 2025: €58,345
- Reserves -€29,810
down €29,810 (-40.9%), from €72,946 to €43,136
- Trade debts +€14,445
up €14,445 (+319%), from €4,523 to €18,969
- Tax, wage and social debts +€12,094
up €12,094 (+76.8%), from €15,743 to €27,837
of which Taxes: +€16,137
- Depreciation -€12,472
down €12,472 (-58.9%), from €21,191 to €8,719
- Gross operating margin -€6,442
down €6,442 (-5.7%), from €113,627 to €107,185
- Taxes -€3,736
down €3,736 (-26.5%), from €14,112 to €10,376
- Staff costs +€3,578
up €3,578 (+6.5%), from €55,244 to €58,822
- Financial income +€1,554
up €1,554 (+312%), from €498 to €2,053
of which Non-recurring financial income: +€1,558
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.
Derived cash bridge
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 | €301,392 | €354,908 | +€53,516 | +17.8% |
| Fixed assets | 21/28 | €58,116 | €52,710 | -€5,406 | -9.3% |
| Tangible fixed assets | 22/27 | €57,102 | €51,702 | -€5,401 | -9.5% |
| Land and buildings | 22 | €40,638 | €41,555 | +€917 | +2.3% |
| Plant, machinery and equipment | 23 | €1,401 | €916 | -€485 | -34.6% |
| Furniture and vehicles | 24 | €6,064 | €2,793 | -€3,271 | -53.9% |
| Other tangible fixed assets | 26 | €8,999 | €6,437 | -€2,562 | -28.5% |
| Financial fixed assets | 28 | €1,014 | €1,008 | -€5 | -0.5% |
| Current assets | 29/58 | €243,276 | €302,198 | +€58,922 | +24.2% |
| Amounts receivable within one year | 40/41 | €102,733 | €30,061 | -€72,672 | -70.7% |
| Trade receivables | 40 | €100,569 | €28,292 | -€72,277 | -71.9% |
| Other amounts receivable | 41 | €2,164 | €1,769 | -€395 | -18.3% |
| Cash at bank and in hand | 54/58 | €140,542 | €272,137 | +€131,594 | +93.6% |
| Total equity and liabilities | 10/49 | €301,392 | €354,908 | +€53,516 | +17.8% |
| Equity | 10/15 | €279,567 | €249,756 | -€29,810 | -10.7% |
| Contributions | 10/11 | €206,621 | €206,621 | = | 0.0% |
| Reserves | 13 | €72,946 | €43,136 | -€29,810 | -40.9% |
| Distributable reserves | 133 | €72,946 | €43,136 | -€29,810 | -40.9% |
| Amounts payable | 17/49 | €21,825 | €105,151 | +€83,326 | +382% |
| Amounts payable within one year | 42/48 | €21,825 | €105,151 | +€83,326 | +382% |
| Current portion of amounts payable after more than one year | 42 | €1,558 | - | -€1,558 | |
| Trade debts | 44 | €4,523 | €18,969 | +€14,445 | +319% |
| Suppliers | 440/4 | €4,523 | €18,969 | +€14,445 | +319% |
| Taxes, remuneration and social security | 45 | €15,743 | €27,837 | +€12,094 | +76.8% |
| Taxes | 450/3 | €11,700 | €27,837 | +€16,137 | +138% |
| Remuneration and social security | 454/9 | €4,043 | - | -€4,043 | |
| Other amounts payable | 47/48 | - | €58,345 | +€58,345 | |
| Non-recurring operating income | 76A | - | €27,500 | +€27,500 | |
| Remuneration, social security and pensions | 62 | €55,244 | €58,822 | +€3,578 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,191 | €8,719 | -€12,472 | -58.9% |
| Other operating charges | 640/8 | €3,068 | €3,273 | +€205 | +6.7% |
| Non-recurring operating charges | 66A | €870 | €500 | -€370 | -42.6% |
| Gross operating margin | 9900 | €113,627 | €107,185 | -€6,442 | -5.7% |
| Operating profit (loss) | 9901 | €33,254 | €35,871 | +€2,617 | +7.9% |
| Financial income | 75/76B | €498 | €2,053 | +€1,554 | +312% |
| Recurring financial income | 75 | €498 | €494 | -€4 | -0.8% |
| Non-recurring financial income | 76B | - | €1,558 | +€1,558 | |
| Financial charges | 65/66B | €214 | €214 | +€1 | +0.3% |
| Recurring financial charges | 65 | €214 | €214 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €33,538 | €37,709 | +€4,170 | +12.4% |
| Income taxes | 67/77 | €14,112 | €10,376 | -€3,736 | -26.5% |
| Profit (loss) for the period | 9904 | €19,427 | €27,333 | +€7,906 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,427 | €27,333 | +€7,906 | +40.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.