BOUWONDERNEMING HAYEN: 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 HAYEN
Largest movements
- Cash +€15,942
up €15,942 (+8.1%), from €197,697 to €213,638
mainly Net result for the year (+€19,541) and Depreciation (+€2,304)
- Tangible fixed assets -€2,304
down €2,304 (-38.6%), from €5,970 to €3,666
of which Plant, machinery and equipment: -€1,220
- Reserves +€19,541
up €19,541 (+12.0%), from €163,409 to €182,950
of which Distributable reserves: +€22,291
- Trade debts -€5,696
down €5,696 (-51.3%), from €11,108 to €5,412
- Tax, wage and social debts +€2,251
up €2,251 (+121%), from €1,862 to €4,113
- Financial income -€7,986
down €7,986 (-99.8%), from €8,005 to €20
of which Non-recurring financial income: -€8,000
- Gross operating margin +€2,875
up €2,875 (+9.4%), from €30,571 to €33,446
- Depreciation -€2,197
down €2,197 (-48.8%), from €4,501 to €2,304
- Taxes -€795
down €795 (-7.5%), from €10,586 to €9,790
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 | €206,124 | €222,835 | +€16,711 | +8.1% |
| Fixed assets | 21/28 | €5,970 | €3,666 | -€2,304 | -38.6% |
| Tangible fixed assets | 22/27 | €5,970 | €3,666 | -€2,304 | -38.6% |
| Land and buildings | 22 | €232 | €232 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,384 | €1,164 | -€1,220 | -51.2% |
| Furniture and vehicles | 24 | €3,355 | €2,270 | -€1,085 | -32.3% |
| Current assets | 29/58 | €200,154 | €219,169 | +€19,015 | +9.5% |
| Amounts receivable within one year | 40/41 | €2,190 | €4,103 | +€1,912 | +87.3% |
| Trade receivables | 40 | €1,171 | €4,103 | +€2,932 | +250% |
| Other amounts receivable | 41 | €1,020 | - | -€1,020 | |
| Cash at bank and in hand | 54/58 | €197,697 | €213,638 | +€15,942 | +8.1% |
| Deferred charges and accrued income | 490/1 | €267 | €1,428 | +€1,161 | +435% |
| Total equity and liabilities | 10/49 | €206,124 | €222,835 | +€16,711 | +8.1% |
| Equity | 10/15 | €190,909 | €210,450 | +€19,541 | +10.2% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €163,409 | €182,950 | +€19,541 | +12.0% |
| Non-distributable reserves | 130/1 | €2,750 | - | -€2,750 | |
| Reserves not available under the articles | 1311 | €2,750 | - | -€2,750 | |
| Distributable reserves | 133 | €160,659 | €182,950 | +€22,291 | +13.9% |
| Amounts payable | 17/49 | €15,215 | €12,384 | -€2,830 | -18.6% |
| Amounts payable within one year | 42/48 | €15,215 | €12,270 | -€2,945 | -19.4% |
| Trade debts | 44 | €11,108 | €5,412 | -€5,696 | -51.3% |
| Suppliers | 440/4 | €11,108 | €5,412 | -€5,696 | -51.3% |
| Taxes, remuneration and social security | 45 | €1,862 | €4,113 | +€2,251 | +121% |
| Taxes | 450/3 | €1,862 | €4,113 | +€2,251 | +121% |
| Other amounts payable | 47/48 | €2,244 | €2,745 | +€500 | +22.3% |
| Accrued charges and deferred income | 492/3 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,501 | €2,304 | -€2,197 | -48.8% |
| Other operating charges | 640/8 | €1,723 | €1,699 | -€24 | -1.4% |
| Gross operating margin | 9900 | €30,571 | €33,446 | +€2,875 | +9.4% |
| Operating profit (loss) | 9901 | €24,347 | €29,443 | +€5,096 | +20.9% |
| Financial income | 75/76B | €8,005 | €20 | -€7,986 | -99.8% |
| Recurring financial income | 75 | €5 | €20 | +€14 | +266% |
| Non-recurring financial income | 76B | €8,000 | - | -€8,000 | |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €32,235 | €29,331 | -€2,904 | -9.0% |
| Income taxes | 67/77 | €10,586 | €9,790 | -€795 | -7.5% |
| Profit (loss) for the period | 9904 | €21,649 | €19,541 | -€2,108 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,649 | €19,541 | -€2,108 | -9.7% |
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 21 October 2026 via checked.be.