Bouwonderneming Dresselaers: 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 Dresselaers
Largest movements
- Receivables within one year +€5,226
up €5,226 (+5.8%), from €90,504 to €95,730
of which Trade receivables: +€3,776
- Debts after one year -€10,538
down €10,538 (-27.1%), from €38,824 to €28,285
- Reserves +€10,338
up €10,338 (+6.4%), from €161,944 to €172,282
of which Distributable reserves: +€10,338
- Short-term financial debts +€7,978
new in 2025: €7,978
- Current portion of long-term debt -€1,967
down €1,967 (-15.7%), from €12,505 to €10,538
- Depreciation -€10,472
down €10,472 (-100%), from €10,472 to €0
- Gross operating margin +€10,447
up €10,447 (+317%), from €3,298 to €13,745
- Taxes +€6,938
up €6,938, from -€6,280 to €658
- Financial charges +€823
up €823 (+45.7%), from €1,799 to €2,622
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 | €133,887 | €139,611 | +€5,725 | +4.3% |
| Fixed assets | 21/28 | €43,382 | €43,382 | = | 0.0% |
| Tangible fixed assets | 22/27 | €43,382 | €43,382 | = | 0.0% |
| Furniture and vehicles | 24 | €43,382 | €43,382 | = | 0.0% |
| Current assets | 29/58 | €90,504 | €96,229 | +€5,725 | +6.3% |
| Amounts receivable within one year | 40/41 | €90,504 | €95,730 | +€5,226 | +5.8% |
| Trade receivables | 40 | €300 | €4,077 | +€3,776 | +1,258% |
| Other amounts receivable | 41 | €90,204 | €91,653 | +€1,449 | +1.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | - | €499 | +€499 | |
| Total equity and liabilities | 10/49 | €133,887 | €139,611 | +€5,725 | +4.3% |
| Equity | 10/15 | €81,013 | €91,351 | +€10,338 | +12.8% |
| Reserves | 13 | €161,944 | €172,282 | +€10,338 | +6.4% |
| Tax-exempt reserves | 132 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €148,944 | €159,282 | +€10,338 | +6.9% |
| Profit (loss) carried forward | 14 | -€80,932 | -€80,932 | = | 0.0% |
| Amounts payable | 17/49 | €52,874 | €48,261 | -€4,613 | -8.7% |
| Amounts payable after more than one year | 17 | €38,824 | €28,285 | -€10,538 | -27.1% |
| Financial debts | 170/4 | €38,824 | €28,285 | -€10,538 | -27.1% |
| Amounts payable within one year | 42/48 | €12,943 | €19,975 | +€7,032 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €12,505 | €10,538 | -€1,967 | -15.7% |
| Financial debts | 43 | - | €7,978 | +€7,978 | |
| Other loans | 439 | - | €7,978 | +€7,978 | |
| Trade debts | 44 | €0 | €958 | +€958 | |
| Suppliers | 440/4 | €0 | €958 | +€958 | |
| Taxes, remuneration and social security | 45 | €438 | €501 | +€63 | +14.4% |
| Taxes | 450/3 | €438 | €501 | +€63 | +14.4% |
| Accrued charges and deferred income | 492/3 | €1,107 | €0 | -€1,107 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,472 | €0 | -€10,472 | -100% |
| Other operating charges | 640/8 | €62 | €128 | +€66 | +106% |
| Gross operating margin | 9900 | €3,298 | €13,745 | +€10,447 | +317% |
| Operating profit (loss) | 9901 | -€7,235 | €13,617 | +€20,853 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,799 | €2,622 | +€823 | +45.7% |
| Recurring financial charges | 65 | €1,799 | €2,622 | +€823 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,034 | €10,996 | +€20,031 | |
| Income taxes | 67/77 | -€6,280 | €658 | +€6,938 | |
| Profit (loss) for the period | 9904 | -€2,755 | €10,338 | +€13,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,755 | €10,338 | +€13,093 |
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 24 October 2026 via checked.be.