BOUWONDERNEMING FEPER: 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 FEPER
Largest movements
- Receivables within one year -€20,659
down €20,659 (-44.2%), from €46,777 to €26,119
of which Trade receivables: -€11,717
- Cash -€3,622
no longer reported in 2025 (was €3,622)
mainly Trade debts (-€22,711) and Contributions, distributions and other (-€18,600)
- Deferred charges and accrued income -€3,200
down €3,200 (-24.6%), from €13,020 to €9,820
- Tangible fixed assets -€1,289
down €1,289 (-39.6%), from €3,254 to €1,965
of which Furniture and vehicles: -€990
- Trade debts -€22,711
down €22,711 (-66.1%), from €34,337 to €11,627
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Short-term financial debts +€7,616
new in 2025: €7,616
- Reserves +€3,714
up €3,714 (+30.3%), from €12,247 to €15,961
of which Distributable reserves: +€3,714
- Tax, wage and social debts +€712
up €712 (+35.8%), from €1,989 to €2,700
- Gross operating margin +€8,805
up €8,805, from -€1,924 to €6,881
- Financial income +€1,245
up €1,245 (+1329.3%), from €94 to €1,338
- Financial charges +€755
up €755 (+44.6%), from €1,694 to €2,449
- Other operating charges -€480
down €480 (-41.2%), from €1,165 to €685
- Depreciation -€285
down €285 (-18.1%), from €1,574 to €1,289
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 | €67,173 | €37,904 | -€29,269 | -43.6% |
| Fixed assets | 21/28 | €3,754 | €1,965 | -€1,789 | -47.7% |
| Tangible fixed assets | 22/27 | €3,254 | €1,965 | -€1,289 | -39.6% |
| Plant, machinery and equipment | 23 | €398 | €98 | -€299 | -75.2% |
| Furniture and vehicles | 24 | €2,856 | €1,866 | -€990 | -34.7% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €63,419 | €35,939 | -€27,480 | -43.3% |
| Amounts receivable within one year | 40/41 | €46,777 | €26,119 | -€20,659 | -44.2% |
| Trade receivables | 40 | €18,065 | €6,348 | -€11,717 | -64.9% |
| Other amounts receivable | 41 | €28,712 | €19,770 | -€8,942 | -31.1% |
| Cash at bank and in hand | 54/58 | €3,622 | - | -€3,622 | |
| Deferred charges and accrued income | 490/1 | €13,020 | €9,820 | -€3,200 | -24.6% |
| Total equity and liabilities | 10/49 | €67,173 | €37,904 | -€29,269 | -43.6% |
| Equity | 10/15 | €30,847 | €15,961 | -€14,886 | -48.3% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €12,247 | €15,961 | +€3,714 | +30.3% |
| 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 | €10,387 | €14,101 | +€3,714 | +35.8% |
| Amounts payable | 17/49 | €36,326 | €21,943 | -€14,383 | -39.6% |
| Amounts payable within one year | 42/48 | €36,326 | €21,943 | -€14,383 | -39.6% |
| Financial debts | 43 | - | €7,616 | +€7,616 | |
| Credit institutions | 430/8 | - | €7,616 | +€7,616 | |
| Trade debts | 44 | €34,337 | €11,627 | -€22,711 | -66.1% |
| Suppliers | 440/4 | €34,337 | €11,627 | -€22,711 | -66.1% |
| Taxes, remuneration and social security | 45 | €1,989 | €2,700 | +€712 | +35.8% |
| Taxes | 450/3 | €1,989 | €2,700 | +€712 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €1,289 | -€285 | -18.1% |
| Other operating charges | 640/8 | €1,165 | €685 | -€480 | -41.2% |
| Gross operating margin | 9900 | -€1,924 | €6,881 | +€8,805 | |
| Operating profit (loss) | 9901 | -€4,663 | €4,907 | +€9,571 | |
| Financial income | 75/76B | €94 | €1,338 | +€1,245 | +1329.3% |
| Recurring financial income | 75 | €94 | €1,338 | +€1,245 | +1329.3% |
| Financial charges | 65/66B | €1,694 | €2,449 | +€755 | +44.6% |
| Recurring financial charges | 65 | €1,694 | €2,449 | +€755 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,264 | €3,796 | +€10,060 | |
| Income taxes | 67/77 | €198 | €82 | -€115 | -58.4% |
| Profit (loss) for the period | 9904 | -€6,462 | €3,714 | +€10,176 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,462 | €3,714 | +€10,176 |
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 4 October 2026 via checked.be.