BOUWONDERNEMING VERHEYDEN: 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 VERHEYDEN
Largest movements
- Cash +€7,103
up €7,103 (+103%), from €6,884 to €13,987
mainly Depreciation (+€60,796) and Net result for the year (+€12,642)
- Tangible fixed assets -€2,533
down €2,533 (-3.0%), from €83,978 to €81,445
of which Plant, machinery and equipment: -€40,779
- Trade debts -€13,322
down €13,322 (-70.3%), from €18,960 to €5,638
- Reserves +€12,642
up €12,642 (+25.3%), from €49,939 to €62,581
- Debts after one year +€5,702
up €5,702 (+20.7%), from €27,503 to €33,205
- Current portion of long-term debt +€3,235
up €3,235 (+20.0%), from €16,148 to €19,383
- Tax, wage and social debts -€2,458
down €2,458 (-17.9%), from €13,699 to €11,241
of which Taxes: -€1,414
- Gross operating margin +€66,157
up €66,157 (+419%), from €15,781 to €81,938
- Depreciation +€28,618
up €28,618 (+88.9%), from €32,178 to €60,796
- Taxes +€2,674
up €2,674 (+10,285%), from €26 to €2,700
- Financial charges +€2,029
up €2,029 (+84.4%), from €2,405 to €4,434
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,718 | €185,920 | +€6,202 | +3.5% |
| Fixed assets | 21/28 | €83,978 | €81,445 | -€2,533 | -3.0% |
| Tangible fixed assets | 22/27 | €83,978 | €81,445 | -€2,533 | -3.0% |
| Plant, machinery and equipment | 23 | €48,652 | €7,873 | -€40,779 | -83.8% |
| Furniture and vehicles | 24 | €35,326 | €73,572 | +€38,246 | +108% |
| Current assets | 29/58 | €95,740 | €104,475 | +€8,735 | +9.1% |
| Amounts receivable after more than one year | 29 | €62,488 | €62,488 | = | 0.0% |
| Trade receivables | 290 | €62,488 | €62,488 | = | 0.0% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,368 | €18,000 | +€1,632 | +10.0% |
| Trade receivables | 40 | €15,294 | €18,000 | +€2,706 | +17.7% |
| Other amounts receivable | 41 | €1,074 | - | -€1,074 | |
| Cash at bank and in hand | 54/58 | €6,884 | €13,987 | +€7,103 | +103% |
| Total equity and liabilities | 10/49 | €179,718 | €185,920 | +€6,202 | +3.5% |
| Equity | 10/15 | €93,457 | €106,099 | +€12,642 | +13.5% |
| Contributions | 10/11 | €8,059 | €8,059 | = | 0.0% |
| Reserves | 13 | €49,939 | €62,581 | +€12,642 | +25.3% |
| Distributable reserves | 133 | €49,939 | €62,581 | +€12,642 | +25.3% |
| Profit (loss) carried forward | 14 | €35,459 | €35,459 | = | 0.0% |
| Amounts payable | 17/49 | €86,261 | €79,821 | -€6,440 | -7.5% |
| Amounts payable after more than one year | 17 | €27,503 | €33,205 | +€5,702 | +20.7% |
| Financial debts | 170/4 | €27,503 | €33,205 | +€5,702 | +20.7% |
| Amounts payable within one year | 42/48 | €58,758 | €46,616 | -€12,142 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €16,148 | €19,383 | +€3,235 | +20.0% |
| Trade debts | 44 | €18,960 | €5,638 | -€13,322 | -70.3% |
| Suppliers | 440/4 | €18,960 | €5,638 | -€13,322 | -70.3% |
| Taxes, remuneration and social security | 45 | €13,699 | €11,241 | -€2,458 | -17.9% |
| Taxes | 450/3 | €9,135 | €7,721 | -€1,414 | -15.5% |
| Remuneration and social security | 454/9 | €4,564 | €3,520 | -€1,044 | -22.9% |
| Other amounts payable | 47/48 | €9,951 | €10,354 | +€403 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,178 | €60,796 | +€28,618 | +88.9% |
| Other operating charges | 640/8 | €1,324 | €1,714 | +€390 | +29.5% |
| Gross operating margin | 9900 | €15,781 | €81,938 | +€66,157 | +419% |
| Operating profit (loss) | 9901 | -€17,721 | €19,428 | +€37,149 | |
| Financial income | 75/76B | €572 | €348 | -€224 | -39.2% |
| Recurring financial income | 75 | €572 | €348 | -€224 | -39.2% |
| Financial charges | 65/66B | €2,405 | €4,434 | +€2,029 | +84.4% |
| Recurring financial charges | 65 | €2,405 | €4,434 | +€2,029 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,554 | €15,342 | +€34,896 | |
| Income taxes | 67/77 | €26 | €2,700 | +€2,674 | +10,285% |
| Profit (loss) for the period | 9904 | -€19,580 | €12,642 | +€32,222 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,580 | €12,642 | +€32,222 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.