BOUWONDERNEMING VAN BIESEN STEVEN: 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 STEVEN
Largest movements
- Receivables within one year -€15,438
down €15,438 (-92.2%), from €16,750 to €1,312
of which Trade receivables: -€14,006
- Cash +€4,134
up €4,134 (+7.8%), from €53,028 to €57,162
mainly Other debts (+€17,551) and Receivables within one year (+€15,438)
- Other debts +€17,551
up €17,551 (+726%), from €2,418 to €19,969
- Reserves -€15,114
down €15,114 (-34.2%), from €44,144 to €29,030
- Trade debts -€13,570
down €13,570 (-91.4%), from €14,849 to €1,279
- Gross operating margin +€5,062
up €5,062 (+49.0%), from €10,321 to €15,383
- Taxes +€295
up €295 (+7.9%), from €3,737 to €4,032
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 | €72,022 | €60,718 | -€11,304 | -15.7% |
| Current assets | 29/58 | €72,022 | €60,718 | -€11,304 | -15.7% |
| Amounts receivable within one year | 40/41 | €16,750 | €1,312 | -€15,438 | -92.2% |
| Trade receivables | 40 | €14,006 | - | -€14,006 | |
| Other amounts receivable | 41 | €2,744 | €1,312 | -€1,432 | -52.2% |
| Cash at bank and in hand | 54/58 | €53,028 | €57,162 | +€4,134 | +7.8% |
| Deferred charges and accrued income | 490/1 | €2,244 | €2,244 | = | 0.0% |
| Total equity and liabilities | 10/49 | €72,022 | €60,718 | -€11,304 | -15.7% |
| Equity | 10/15 | €51,144 | €36,030 | -€15,114 | -29.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €44,144 | €29,030 | -€15,114 | -34.2% |
| Distributable reserves | 133 | €44,144 | €29,030 | -€15,114 | -34.2% |
| Amounts payable | 17/49 | €20,878 | €24,688 | +€3,810 | +18.2% |
| Amounts payable within one year | 42/48 | €20,878 | €24,688 | +€3,810 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €1,750 | €1,750 | = | 0.0% |
| Trade debts | 44 | €14,849 | €1,279 | -€13,570 | -91.4% |
| Suppliers | 440/4 | €14,849 | €1,279 | -€13,570 | -91.4% |
| Taxes, remuneration and social security | 45 | €1,861 | €1,690 | -€171 | -9.2% |
| Taxes | 450/3 | €1,861 | €1,690 | -€171 | -9.2% |
| Other amounts payable | 47/48 | €2,418 | €19,969 | +€17,551 | +726% |
| Gross operating margin | 9900 | €10,321 | €15,383 | +€5,062 | +49.0% |
| Operating profit (loss) | 9901 | €10,321 | €15,383 | +€5,062 | +49.0% |
| Financial income | 75/76B | €59 | €159 | +€100 | +169% |
| Recurring financial income | 75 | €59 | €159 | +€100 | +169% |
| Financial charges | 65/66B | €361 | €365 | +€4 | +1.1% |
| Recurring financial charges | 65 | €361 | €365 | +€4 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €10,019 | €15,177 | +€5,158 | +51.5% |
| Income taxes | 67/77 | €3,737 | €4,032 | +€295 | +7.9% |
| Profit (loss) for the period | 9904 | €6,282 | €11,145 | +€4,863 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,282 | €11,145 | +€4,863 | +77.4% |
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 22 October 2026 via checked.be.