BOUWONDERNEMING VAN BIESEN DAVID: 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 VAN BIESEN DAVID
Largest movements
- Cash +€13,307
up €13,307 (+33.9%), from €39,232 to €52,539
mainly Other debts (+€13,398) and Receivables within one year (+€12,572)
- Receivables within one year -€12,572
down €12,572 (-27.2%), from €46,289 to €33,717
of which Trade receivables: -€8,662
- Other debts +€13,398
up €13,398 (+237%), from €5,647 to €19,045
- Trade debts -€11,186
down €11,186 (-63.8%), from €17,542 to €6,356
- Reserves -€1,445
down €1,445 (-2.6%), from €55,245 to €53,800
- Gross operating margin -€8,830
down €8,830 (-42.8%), from €20,627 to €11,797
- Depreciation -€4,863
no longer reported in 2025 (was €4,863)
- Taxes -€282
down €282 (-6.9%), from €4,084 to €3,802
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 | €88,466 | €89,201 | +€735 | +0.8% |
| Current assets | 29/58 | €88,466 | €89,201 | +€735 | +0.8% |
| Amounts receivable within one year | 40/41 | €46,289 | €33,717 | -€12,572 | -27.2% |
| Trade receivables | 40 | €37,046 | €28,384 | -€8,662 | -23.4% |
| Other amounts receivable | 41 | €9,243 | €5,333 | -€3,910 | -42.3% |
| Cash at bank and in hand | 54/58 | €39,232 | €52,539 | +€13,307 | +33.9% |
| Deferred charges and accrued income | 490/1 | €2,945 | €2,945 | = | 0.0% |
| Total equity and liabilities | 10/49 | €88,466 | €89,201 | +€735 | +0.8% |
| Equity | 10/15 | €62,245 | €60,800 | -€1,445 | -2.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €55,245 | €53,800 | -€1,445 | -2.6% |
| Distributable reserves | 133 | €55,245 | €53,800 | -€1,445 | -2.6% |
| Amounts payable | 17/49 | €26,221 | €28,401 | +€2,180 | +8.3% |
| Amounts payable within one year | 42/48 | €25,721 | €27,901 | +€2,180 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €17,542 | €6,356 | -€11,186 | -63.8% |
| Suppliers | 440/4 | €17,542 | €6,356 | -€11,186 | -63.8% |
| Taxes, remuneration and social security | 45 | €32 | - | -€32 | |
| Taxes | 450/3 | €32 | - | -€32 | |
| Other amounts payable | 47/48 | €5,647 | €19,045 | +€13,398 | +237% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,863 | - | -€4,863 | |
| Gross operating margin | 9900 | €20,627 | €11,797 | -€8,830 | -42.8% |
| Operating profit (loss) | 9901 | €15,764 | €11,797 | -€3,967 | -25.2% |
| Financial income | 75/76B | - | €119 | +€119 | |
| Recurring financial income | 75 | - | €119 | +€119 | |
| Financial charges | 65/66B | €301 | €360 | +€59 | +19.6% |
| Recurring financial charges | 65 | €301 | €360 | +€59 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €15,463 | €11,556 | -€3,907 | -25.3% |
| Income taxes | 67/77 | €4,084 | €3,802 | -€282 | -6.9% |
| Profit (loss) for the period | 9904 | €11,379 | €7,754 | -€3,625 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,379 | €7,754 | -€3,625 | -31.9% |
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 20 October 2026 via checked.be.