BOUWONDERNEMING LETTEN JOHAN: what changed
What changed
BOUWONDERNEMING LETTEN JOHAN
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€13,262
2024 · €63,020-€49,758
Equity
€96,734
2024 · €83,472+€13,262
Cash
€314
2024 · €458-€144
Balance sheet total
€119,999
2024 · €124,540-€4,541
Largest movements
Assets
- Receivables within one year -€4,330
down €4,330 (-3.5%), from €123,568 to €119,238
of which Other amounts receivable: -€9,283
Equity and liabilities
- Trade debts -€25,571
down €25,571 (-74.2%), from €34,479 to €8,908
- Reserves +€13,262
up €13,262 (+20.4%), from €64,880 to €78,142
of which Distributable reserves: +€13,262
- Short-term financial debts +€6,318
up €6,318, from €0 to €6,318
- Tax, wage and social debts +€1,450
up €1,450 (+22.0%), from €6,589 to €8,040
Income statement
- Financial income -€87,588
down €87,588 (-100%), from €87,588 to €0
of which Financial income: -€87,588
- Taxes -€25,363
down €25,363 (-94.7%), from €26,791 to €1,428
- Gross operating margin +€11,583
up €11,583 (+213%), from €5,436 to €17,019
- Financial charges -€792
down €792 (-55.7%), from €1,424 to €632
Change in the result, 2024 to 2025
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 2024
€63,020
Gross operating margin
+€11,583
Depreciation
+€155
Other operating charges
-€64
Financial income
-€87,588
Financial charges
+€792
Taxes
+€25,363
Result 2025
€13,262
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€6,462
Investment
€0
Financing
+€6,318
Cash 2024
€458
From operations (derived)
-€6,462
Net result for the year
+€13,262
Depreciation
+€75
Receivables within one year
+€4,330
Deferred charges and accrued income
-€9
Trade debts
-€25,571
Tax, wage and social debts
+€1,450
Financing
+€6,318
Short-term financial debts
+€6,318
Cash 2025
€314
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,540 | €119,999 | -€4,541 | -3.6% |
| Fixed assets | 21/28 | €75 | €0 | -€75 | -100% |
| Tangible fixed assets | 22/27 | €75 | €0 | -€75 | -100% |
| Plant, machinery and equipment | 23 | €75 | €0 | -€75 | -100% |
| Current assets | 29/58 | €124,465 | €119,999 | -€4,466 | -3.6% |
| Amounts receivable within one year | 40/41 | €123,568 | €119,238 | -€4,330 | -3.5% |
| Trade receivables | 40 | €4,124 | €9,077 | +€4,953 | +120% |
| Other amounts receivable | 41 | €119,444 | €110,161 | -€9,283 | -7.8% |
| Cash at bank and in hand | 54/58 | €458 | €314 | -€144 | -31.4% |
| Deferred charges and accrued income | 490/1 | €438 | €447 | +€9 | +2.0% |
| Total equity and liabilities | 10/49 | €124,540 | €119,999 | -€4,541 | -3.6% |
| Equity | 10/15 | €83,472 | €96,734 | +€13,262 | +15.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €64,880 | €78,142 | +€13,262 | +20.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €63,021 | €76,283 | +€13,262 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €41,068 | €23,265 | -€17,803 | -43.4% |
| Amounts payable within one year | 42/48 | €41,068 | €23,265 | -€17,803 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €6,318 | +€6,318 | |
| Credit institutions | 430/8 | €0 | €6,318 | +€6,318 | |
| Trade debts | 44 | €34,479 | €8,908 | -€25,571 | -74.2% |
| Suppliers | 440/4 | €34,479 | €8,908 | -€25,571 | -74.2% |
| Taxes, remuneration and social security | 45 | €6,589 | €8,040 | +€1,450 | +22.0% |
| Taxes | 450/3 | €6,589 | €8,040 | +€1,450 | +22.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €75 | -€155 | -67.2% |
| Other operating charges | 640/8 | €1,558 | €1,622 | +€64 | +4.1% |
| Gross operating margin | 9900 | €5,436 | €17,019 | +€11,583 | +213% |
| Operating profit (loss) | 9901 | €3,648 | €15,322 | +€11,674 | +320% |
| Financial income | 75/76B | €87,588 | €0 | -€87,588 | -100% |
| Recurring financial income | 75 | €87,588 | €0 | -€87,588 | -100% |
| Non-recurring financial income | 76B | €87,588 | €0 | -€87,588 | -100% |
| Financial charges | 65/66B | €1,424 | €632 | -€792 | -55.7% |
| Recurring financial charges | 65 | €1,424 | €632 | -€792 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €89,812 | €14,690 | -€75,121 | -83.6% |
| Income taxes | 67/77 | €26,791 | €1,428 | -€25,363 | -94.7% |
| Profit (loss) for the period | 9904 | €63,020 | €13,262 | -€49,758 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,020 | €13,262 | -€49,758 | -79.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.