BOUWONDERNEMING LUYS: 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 LUYS
Largest movements
- Cash -€50,754
down €50,754 (-85.2%), from €59,583 to €8,829
mainly Net result for the year (-€34,869) and Receivables within one year (-€14,408)
- Receivables within one year +€14,408
up €14,408 (+168%), from €8,600 to €23,008
of which Trade receivables: +€17,759
- Deferred charges and accrued income +€12,936
up €12,936 (+291%), from €4,447 to €17,383
- Tangible fixed assets -€4,907
down €4,907 (-54.5%), from €9,003 to €4,096
of which Furniture and vehicles: -€2,713
- Profit (loss) carried forward -€34,869
down €34,869 (-134%), from -€26,057 to -€60,926
- Trade debts +€5,791
new in 2025: €5,791
- Tax, wage and social debts +€2,754
up €2,754 (+162%), from €1,695 to €4,449
- Other debts -€1,993
down €1,993 (-41.9%), from €4,752 to €2,760
- Gross operating margin -€51,031
down €51,031, from €21,845 to -€29,186
- Staff costs -€37,725
no longer reported in 2025 (was €37,725)
- Depreciation -€4,082
down €4,082 (-45.4%), from €8,989 to €4,907
- Financial income +€744
up €744 (+125%), from €596 to €1,340
of which Non-recurring financial income: +€900
- Other operating charges +€577
up €577 (+42.1%), from €1,370 to €1,948
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 | €84,103 | €55,787 | -€28,316 | -33.7% |
| Fixed assets | 21/28 | €11,473 | €6,567 | -€4,907 | -42.8% |
| Tangible fixed assets | 22/27 | €9,003 | €4,096 | -€4,907 | -54.5% |
| Plant, machinery and equipment | 23 | €4,191 | €1,997 | -€2,194 | -52.3% |
| Furniture and vehicles | 24 | €4,812 | €2,099 | -€2,713 | -56.4% |
| Financial fixed assets | 28 | €2,471 | €2,471 | = | 0.0% |
| Current assets | 29/58 | €72,630 | €49,221 | -€23,410 | -32.2% |
| Amounts receivable within one year | 40/41 | €8,600 | €23,008 | +€14,408 | +168% |
| Trade receivables | 40 | €2,872 | €20,631 | +€17,759 | +618% |
| Other amounts receivable | 41 | €5,728 | €2,377 | -€3,351 | -58.5% |
| Cash at bank and in hand | 54/58 | €59,583 | €8,829 | -€50,754 | -85.2% |
| Deferred charges and accrued income | 490/1 | €4,447 | €17,383 | +€12,936 | +291% |
| Total equity and liabilities | 10/49 | €84,103 | €55,787 | -€28,316 | -33.7% |
| Equity | 10/15 | €77,656 | €42,787 | -€34,869 | -44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,113 | €85,113 | = | 0.0% |
| 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 | €83,253 | €83,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,057 | -€60,926 | -€34,869 | -134% |
| Amounts payable | 17/49 | €6,447 | €13,000 | +€6,553 | +102% |
| Amounts payable within one year | 42/48 | €6,447 | €13,000 | +€6,553 | +102% |
| Trade debts | 44 | - | €5,791 | +€5,791 | |
| Suppliers | 440/4 | - | €5,791 | +€5,791 | |
| Taxes, remuneration and social security | 45 | €1,695 | €4,449 | +€2,754 | +162% |
| Taxes | 450/3 | €1,695 | €4,449 | +€2,754 | +162% |
| Other amounts payable | 47/48 | €4,752 | €2,760 | -€1,993 | -41.9% |
| Remuneration, social security and pensions | 62 | €37,725 | - | -€37,725 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,989 | €4,907 | -€4,082 | -45.4% |
| Other operating charges | 640/8 | €1,370 | €1,948 | +€577 | +42.1% |
| Gross operating margin | 9900 | €21,845 | -€29,186 | -€51,031 | |
| Operating profit (loss) | 9901 | -€26,238 | -€36,040 | -€9,802 | -37.4% |
| Financial income | 75/76B | €596 | €1,340 | +€744 | +125% |
| Recurring financial income | 75 | €596 | €440 | -€156 | -26.1% |
| Non-recurring financial income | 76B | - | €900 | +€900 | |
| Financial charges | 65/66B | €151 | €170 | +€19 | +12.5% |
| Recurring financial charges | 65 | €151 | €170 | +€19 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,793 | -€34,869 | -€9,076 | -35.2% |
| Income taxes | 67/77 | €264 | - | -€264 | |
| Profit (loss) for the period | 9904 | -€26,057 | -€34,869 | -€8,812 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,057 | -€34,869 | -€8,812 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.