BOUWONDERNEMING VANHOLDER: what changed
Two fiscal 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 VANHOLDER
Largest movements
- Cash +€5,793
up €5,793 (+77.0%), from €7,523 to €13,315
mainly Other debts (+€22,787) and Trade debts (+€19,293)
- Receivables within one year -€3,380
down €3,380 (-11.0%), from €30,644 to €27,264
of which Trade receivables: -€2,318
- Stocks and contracts -€2,500
down €2,500 (-4.3%), from €58,520 to €56,020
- Deferred charges and accrued income -€1,575
down €1,575 (-44.5%), from €3,540 to €1,965
- Profit (loss) carried forward -€32,217
down €32,217 (-70.3%), from €45,823 to €13,606
- Other debts +€22,787
new in 2022: €22,787
- Trade debts +€19,293
up €19,293 (+107.1%), from €18,015 to €37,307
- Short-term financial debts -€13,924
no longer reported in 2022 (was €13,924)
- Tax, wage and social debts +€1,543
up €1,543 (+19.2%), from €8,034 to €9,577
of which Taxes: +€790
- Gross operating margin -€43,827
down €43,827 (-95.9%), from €45,683 to €1,856
- Staff costs -€6,455
down €6,455 (-16.4%), from €39,356 to €32,902
- Taxes -€3,570
no longer reported in 2022 (was €3,570)
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,719 | €99,201 | -€2,518 | -2.5% |
| Fixed assets | 21/28 | €1,493 | €637 | -€856 | -57.3% |
| Tangible fixed assets | 22/27 | €1,493 | €637 | -€856 | -57.3% |
| Plant, machinery and equipment | 23 | €1,493 | €637 | -€856 | -57.3% |
| Current assets | 29/58 | €100,226 | €98,564 | -€1,662 | -1.7% |
| Stocks and contracts in progress | 3 | €58,520 | €56,020 | -€2,500 | -4.3% |
| Stocks | 30/36 | €58,520 | €56,020 | -€2,500 | -4.3% |
| Amounts receivable within one year | 40/41 | €30,644 | €27,264 | -€3,380 | -11.0% |
| Trade receivables | 40 | €29,581 | €27,264 | -€2,318 | -7.8% |
| Other amounts receivable | 41 | €1,063 | - | -€1,063 | |
| Cash at bank and in hand | 54/58 | €7,523 | €13,315 | +€5,793 | +77.0% |
| Deferred charges and accrued income | 490/1 | €3,540 | €1,965 | -€1,575 | -44.5% |
| Total equity and liabilities | 10/49 | €101,719 | €99,201 | -€2,518 | -2.5% |
| Equity | 10/15 | €61,747 | €29,530 | -€32,217 | -52.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,724 | €9,724 | = | 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% |
| Tax-exempt reserves | 132 | €7,864 | €7,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,823 | €13,606 | -€32,217 | -70.3% |
| Amounts payable | 17/49 | €39,973 | €69,671 | +€29,699 | +74.3% |
| Amounts payable within one year | 42/48 | €39,973 | €69,671 | +€29,699 | +74.3% |
| Financial debts | 43 | €13,924 | - | -€13,924 | |
| Credit institutions | 430/8 | €13,924 | - | -€13,924 | |
| Trade debts | 44 | €18,015 | €37,307 | +€19,293 | +107.1% |
| Suppliers | 440/4 | €18,015 | €37,307 | +€19,293 | +107.1% |
| Taxes, remuneration and social security | 45 | €8,034 | €9,577 | +€1,543 | +19.2% |
| Taxes | 450/3 | €1,500 | €2,290 | +€790 | +52.7% |
| Remuneration and social security | 454/9 | €6,534 | €7,287 | +€753 | +11.5% |
| Other amounts payable | 47/48 | - | €22,787 | +€22,787 | |
| Remuneration, social security and pensions | 62 | €39,356 | €32,902 | -€6,455 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €856 | = | 0.0% |
| Gross operating margin | 9900 | €45,683 | €1,856 | -€43,827 | -95.9% |
| Operating profit (loss) | 9901 | €5,471 | -€31,901 | -€37,372 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +1317.6% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1317.6% |
| Financial charges | 65/66B | €620 | €318 | -€302 | -48.7% |
| Recurring financial charges | 65 | €620 | €318 | -€302 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €4,851 | -€32,217 | -€37,068 | |
| Income taxes | 67/77 | €3,570 | - | -€3,570 | |
| Profit (loss) for the period | 9904 | €1,281 | -€32,217 | -€33,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,281 | -€32,217 | -€33,498 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.