Bouwonderneming Van Essche: 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 Essche
Largest movements
- Cash -€82,345
down €82,345 (-52.4%), from €157,068 to €74,723
mainly Receivables within one year (-€54,617) and Net result for the year (-€31,831)
- Receivables within one year +€54,617
up €54,617 (+980%), from €5,572 to €60,189
of which Trade receivables: +€43,121
- Tangible fixed assets -€11,449
down €11,449 (-24.6%), from €46,562 to €35,113
of which Furniture and vehicles: -€12,704
- Stocks and contracts -€6,000
down €6,000 (-29.8%), from €20,167 to €14,167
- Reserves -€31,163
down €31,163 (-23.6%), from €132,029 to €100,866
- Other debts -€27,339
down €27,339 (-78.8%), from €34,700 to €7,361
- Trade debts +€16,481
up €16,481 (+209%), from €7,884 to €24,365
- Tax, wage and social debts -€2,488
no longer reported in 2025 (was €2,488)
- Gross operating margin -€66,362
down €66,362, from €52,517 to -€13,845
- Staff costs -€11,811
no longer reported in 2025 (was €11,811)
- Taxes -€5,525
down €5,525 (-80.4%), from €6,875 to €1,350
- Financial charges -€987
down €987 (-70.7%), from €1,396 to €409
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 | €229,369 | €184,192 | -€45,177 | -19.7% |
| Fixed assets | 21/28 | €46,562 | €35,113 | -€11,449 | -24.6% |
| Tangible fixed assets | 22/27 | €46,562 | €35,113 | -€11,449 | -24.6% |
| Plant, machinery and equipment | 23 | €5,029 | €6,284 | +€1,255 | +25.0% |
| Furniture and vehicles | 24 | €41,533 | €28,829 | -€12,704 | -30.6% |
| Current assets | 29/58 | €182,807 | €149,079 | -€33,728 | -18.5% |
| Stocks and contracts in progress | 3 | €20,167 | €14,167 | -€6,000 | -29.8% |
| Stocks | 30/36 | €20,167 | €14,167 | -€6,000 | -29.8% |
| Amounts receivable within one year | 40/41 | €5,572 | €60,189 | +€54,617 | +980% |
| Trade receivables | 40 | - | €43,121 | +€43,121 | |
| Other amounts receivable | 41 | €5,572 | €17,068 | +€11,496 | +206% |
| Cash at bank and in hand | 54/58 | €157,068 | €74,723 | -€82,345 | -52.4% |
| Total equity and liabilities | 10/49 | €229,369 | €184,192 | -€45,177 | -19.7% |
| Equity | 10/15 | €151,297 | €119,466 | -€31,831 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,029 | €100,866 | -€31,163 | -23.6% |
| Distributable reserves | 133 | €132,029 | €100,866 | -€31,163 | -23.6% |
| Profit (loss) carried forward | 14 | €668 | - | -€668 | |
| Amounts payable | 17/49 | €78,072 | €64,726 | -€13,346 | -17.1% |
| Amounts payable after more than one year | 17 | €33,000 | €33,000 | = | 0.0% |
| Other amounts payable | 178/9 | €33,000 | €33,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,072 | €31,726 | -€13,346 | -29.6% |
| Trade debts | 44 | €7,884 | €24,365 | +€16,481 | +209% |
| Suppliers | 440/4 | €7,884 | €24,365 | +€16,481 | +209% |
| Taxes, remuneration and social security | 45 | €2,488 | - | -€2,488 | |
| Taxes | 450/3 | €2,488 | - | -€2,488 | |
| Other amounts payable | 47/48 | €34,700 | €7,361 | -€27,339 | -78.8% |
| Remuneration, social security and pensions | 62 | €11,811 | - | -€11,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,978 | €15,629 | -€349 | -2.2% |
| Other operating charges | 640/8 | €1,516 | €1,163 | -€353 | -23.3% |
| Gross operating margin | 9900 | €52,517 | -€13,845 | -€66,362 | |
| Operating profit (loss) | 9901 | €23,212 | -€30,637 | -€53,849 | |
| Financial income | 75/76B | €278 | €565 | +€287 | +103% |
| Recurring financial income | 75 | €278 | €565 | +€287 | +103% |
| Financial charges | 65/66B | €1,396 | €409 | -€987 | -70.7% |
| Recurring financial charges | 65 | €1,396 | €409 | -€987 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €22,094 | -€30,481 | -€52,575 | |
| Income taxes | 67/77 | €6,875 | €1,350 | -€5,525 | -80.4% |
| Profit (loss) for the period | 9904 | €15,219 | -€31,831 | -€47,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,219 | -€31,831 | -€47,050 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.