BOUWONDERNEMING TOM CLAESSENS: what changed
What changed
BOUWONDERNEMING TOM CLAESSENS
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€152,495
2024 · €115,321+€37,174
Equity
€297,816
2024 · €145,321+€152,495
Cash
€259,722
2024 · €253,953+€5,769
Balance sheet total
€929,320
2024 · €714,571+€214,750
Largest movements
Assets
- Receivables within one year +€236,624
up €236,624 (+99.6%), from €237,554 to €474,177
of which Trade receivables: +€220,526
- Stocks and contracts -€31,799
down €31,799 (-14.5%), from €219,764 to €187,965
of which Contracts in progress: -€34,800
Equity and liabilities
- Reserves +€152,490
up €152,490 (+105%), from €145,033 to €297,523
of which Distributable reserves: +€152,490
- Trade debts +€53,889
up €53,889 (+10.3%), from €522,462 to €576,351
- Tax, wage and social debts +€12,396
up €12,396 (+47.9%), from €25,904 to €38,301
of which Taxes: +€12,517
Income statement
- Gross operating margin +€51,541
up €51,541 (+6.1%), from €840,674 to €892,215
- Taxes +€18,611
up €18,611 (+38.1%), from €48,905 to €67,517
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
€115,321
Gross operating margin
+€51,541
Staff costs
-€2,737
Other operating charges
+€6,054
Financial income
+€5,615
Financial charges
-€4,687
Taxes
-€18,611
Result 2025
€152,495
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
+€7,052
Investment
-€1,283
Financing
+€0
Cash 2024
€253,953
From operations (derived)
+€7,052
Net result for the year
+€152,495
Stocks and contracts
+€31,799
Receivables within one year
-€236,624
Deferred charges and accrued income
-€2,873
Trade debts
+€53,889
Tax, wage and social debts
+€12,396
Other debts
-€4,030
Investment (derived)
-€1,283
Investment in fixed assets (net)
-€1,283
Financing
+€0
Short-term financial debts
+€0
Cash 2025
€259,722
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €714,571 | €929,320 | +€214,750 | +30.1% |
| Fixed assets | 21/28 | - | €1,283 | +€1,283 | |
| Financial fixed assets | 28 | - | €1,283 | +€1,283 | |
| Current assets | 29/58 | €714,571 | €928,037 | +€213,467 | +29.9% |
| Stocks and contracts in progress | 3 | €219,764 | €187,965 | -€31,799 | -14.5% |
| Stocks | 30/36 | €19,764 | €22,765 | +€3,001 | +15.2% |
| Contracts in progress | 37 | €200,000 | €165,200 | -€34,800 | -17.4% |
| Amounts receivable within one year | 40/41 | €237,554 | €474,177 | +€236,624 | +99.6% |
| Trade receivables | 40 | €194,352 | €414,879 | +€220,526 | +113% |
| Other amounts receivable | 41 | €43,201 | €59,299 | +€16,097 | +37.3% |
| Cash at bank and in hand | 54/58 | €253,953 | €259,722 | +€5,769 | +2.3% |
| Deferred charges and accrued income | 490/1 | €3,300 | €6,173 | +€2,873 | +87.1% |
| Total equity and liabilities | 10/49 | €714,571 | €929,320 | +€214,750 | +30.1% |
| Equity | 10/15 | €145,321 | €297,816 | +€152,495 | +105% |
| Contributions | 10/11 | €232 | €232 | = | 0.0% |
| Reserves | 13 | €145,033 | €297,523 | +€152,490 | +105% |
| Non-distributable reserves | 130/1 | €69 | €69 | = | 0.0% |
| Reserves not available under the articles | 1311 | €69 | €69 | = | 0.0% |
| Distributable reserves | 133 | €144,964 | €297,454 | +€152,490 | +105% |
| Profit (loss) carried forward | 14 | €55 | €60 | +€5 | +8.9% |
| Amounts payable | 17/49 | €569,250 | €631,505 | +€62,255 | +10.9% |
| Amounts payable within one year | 42/48 | €569,250 | €631,505 | +€62,255 | +10.9% |
| Financial debts | 43 | €11,667 | €11,667 | +€0 | 0.0% |
| Credit institutions | 430/8 | €11,667 | €11,667 | +€0 | 0.0% |
| Trade debts | 44 | €522,462 | €576,351 | +€53,889 | +10.3% |
| Suppliers | 440/4 | €522,462 | €576,351 | +€53,889 | +10.3% |
| Taxes, remuneration and social security | 45 | €25,904 | €38,301 | +€12,396 | +47.9% |
| Taxes | 450/3 | €13,905 | €26,422 | +€12,517 | +90.0% |
| Remuneration and social security | 454/9 | €11,999 | €11,879 | -€120 | -1.0% |
| Other amounts payable | 47/48 | €9,217 | €5,187 | -€4,030 | -43.7% |
| Remuneration, social security and pensions | 62 | €660,212 | €662,948 | +€2,737 | +0.4% |
| Other operating charges | 640/8 | €16,584 | €10,531 | -€6,054 | -36.5% |
| Gross operating margin | 9900 | €840,674 | €892,215 | +€51,541 | +6.1% |
| Operating profit (loss) | 9901 | €163,878 | €218,736 | +€54,858 | +33.5% |
| Financial income | 75/76B | €3,032 | €8,646 | +€5,615 | +185% |
| Recurring financial income | 75 | €3,032 | €8,646 | +€5,615 | +185% |
| Financial charges | 65/66B | €2,684 | €7,371 | +€4,687 | +175% |
| Recurring financial charges | 65 | €2,684 | €7,371 | +€4,687 | +175% |
| Profit (loss) for the period before taxes | 9903 | €164,226 | €220,011 | +€55,786 | +34.0% |
| Income taxes | 67/77 | €48,905 | €67,517 | +€18,611 | +38.1% |
| Profit (loss) for the period | 9904 | €115,321 | €152,495 | +€37,174 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €115,321 | €152,495 | +€37,174 | +32.2% |
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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 8 November 2026 via checked.be.