Bouwonderneming Verstraete Bert: 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 Verstraete Bert
Largest movements
- Cash +€631
up €631 (+11,891%), from €5 to €637
mainly Other debts (+€4,437) and Receivables within one year (+€389)
- Receivables within one year -€389
down €389 (-1.1%), from €35,046 to €34,656
of which Other amounts receivable: -€389
- Other debts +€4,437
up €4,437 (+44.4%), from €9,996 to €14,433
- Reserves -€2,311
down €2,311 (-13.7%), from €16,905 to €14,593
of which Distributable reserves: -€2,311
- Trade debts -€2,206
down €2,206 (-72.8%), from €3,030 to €824
- Gross operating margin +€3,136
up €3,136 (+61.9%), from -€5,067 to -€1,931
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 | €36,492 | €36,487 | -€5 | 0.0% |
| Fixed assets | 21/28 | €1,441 | €1,194 | -€247 | -17.1% |
| Tangible fixed assets | 22/27 | €1,306 | €1,059 | -€247 | -18.9% |
| Plant, machinery and equipment | 23 | €145 | €56 | -€89 | -61.4% |
| Other tangible fixed assets | 26 | €1,161 | €1,004 | -€158 | -13.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €35,051 | €35,293 | +€242 | +0.7% |
| Amounts receivable within one year | 40/41 | €35,046 | €34,656 | -€389 | -1.1% |
| Trade receivables | 40 | €10,219 | €10,219 | = | 0.0% |
| Other amounts receivable | 41 | €24,827 | €24,438 | -€389 | -1.6% |
| Cash at bank and in hand | 54/58 | €5 | €637 | +€631 | +11,891% |
| Total equity and liabilities | 10/49 | €36,492 | €36,487 | -€5 | 0.0% |
| Equity | 10/15 | €23,155 | €20,843 | -€2,311 | -10.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €16,905 | €14,593 | -€2,311 | -13.7% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €14,405 | €12,093 | -€2,311 | -16.0% |
| Amounts payable | 17/49 | €13,337 | €15,644 | +€2,307 | +17.3% |
| Amounts payable within one year | 42/48 | €13,026 | €15,257 | +€2,232 | +17.1% |
| Trade debts | 44 | €3,030 | €824 | -€2,206 | -72.8% |
| Suppliers | 440/4 | €3,030 | €824 | -€2,206 | -72.8% |
| Other amounts payable | 47/48 | €9,996 | €14,433 | +€4,437 | +44.4% |
| Accrued charges and deferred income | 492/3 | €312 | €387 | +€75 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €247 | +€0 | 0.0% |
| Other operating charges | 640/8 | €543 | €520 | -€23 | -4.3% |
| Gross operating margin | 9900 | -€5,067 | -€1,931 | +€3,136 | +61.9% |
| Operating profit (loss) | 9901 | -€5,856 | -€2,697 | +€3,159 | +53.9% |
| Financial income | 75/76B | €440 | €440 | = | 0.0% |
| Recurring financial income | 75 | €440 | €440 | = | 0.0% |
| Financial charges | 65/66B | €24 | €54 | +€30 | +125% |
| Recurring financial charges | 65 | €24 | €54 | +€30 | +125% |
| Profit (loss) for the period before taxes | 9903 | -€5,440 | -€2,311 | +€3,129 | +57.5% |
| Profit (loss) for the period | 9904 | -€5,440 | -€2,311 | +€3,129 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,440 | -€2,311 | +€3,129 | +57.5% |
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 31 October 2026 via checked.be.