Bouwondernemingen 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.
Bouwondernemingen Bert
Largest movements
- Tangible fixed assets -€7,300
down €7,300 (-33.4%), from €21,860 to €14,560
- Cash -€6,494
down €6,494 (-50.5%), from €12,853 to €6,359
mainly Net result for the year (-€8,316) and Trade debts (-€6,301)
- Stocks and contracts +€4,191
up €4,191 (+66.1%), from €6,339 to €10,530
- Receivables within one year +€1,922
up €1,922 (+25.4%), from €7,566 to €9,487
of which Trade receivables: +€1,110
- Profit (loss) carried forward -€8,316
down €8,316 (-111%), from -€7,520 to -€15,837
- Trade debts -€6,301
down €6,301 (-88.4%), from €7,125 to €824
- Other debts +€5,805
up €5,805 (+23.5%), from €24,723 to €30,528
- Tax, wage and social debts +€1,186
up €1,186 (+130%), from €913 to €2,099
- Gross operating margin -€3,864
down €3,864, from €3,626 to -€238
- Other operating charges +€156
up €156 (+27.2%), from €574 to €730
- Financial charges -€140
down €140 (-65.1%), from €215 to €75
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 | €50,139 | €42,513 | -€7,626 | -15.2% |
| Fixed assets | 21/28 | €21,860 | €14,560 | -€7,300 | -33.4% |
| Tangible fixed assets | 22/27 | €21,860 | €14,560 | -€7,300 | -33.4% |
| Plant, machinery and equipment | 23 | €21,860 | €14,560 | -€7,300 | -33.4% |
| Current assets | 29/58 | €28,279 | €27,953 | -€326 | -1.2% |
| Stocks and contracts in progress | 3 | €6,339 | €10,530 | +€4,191 | +66.1% |
| Stocks | 30/36 | €6,339 | €10,530 | +€4,191 | +66.1% |
| Amounts receivable within one year | 40/41 | €7,566 | €9,487 | +€1,922 | +25.4% |
| Trade receivables | 40 | €5,000 | €6,110 | +€1,110 | +22.2% |
| Other amounts receivable | 41 | €2,566 | €3,377 | +€812 | +31.6% |
| Cash at bank and in hand | 54/58 | €12,853 | €6,359 | -€6,494 | -50.5% |
| Deferred charges and accrued income | 490/1 | €1,521 | €1,576 | +€55 | +3.6% |
| Total equity and liabilities | 10/49 | €50,139 | €42,513 | -€7,626 | -15.2% |
| Equity | 10/15 | €17,378 | €9,061 | -€8,316 | -47.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €17,398 | €17,398 | = | 0.0% |
| Distributable reserves | 133 | €17,398 | €17,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,520 | -€15,837 | -€8,316 | -111% |
| Amounts payable | 17/49 | €32,761 | €33,451 | +€690 | +2.1% |
| Amounts payable within one year | 42/48 | €32,761 | €33,451 | +€690 | +2.1% |
| Trade debts | 44 | €7,125 | €824 | -€6,301 | -88.4% |
| Suppliers | 440/4 | €7,125 | €824 | -€6,301 | -88.4% |
| Taxes, remuneration and social security | 45 | €913 | €2,099 | +€1,186 | +130% |
| Taxes | 450/3 | €913 | €2,099 | +€1,186 | +130% |
| Other amounts payable | 47/48 | €24,723 | €30,528 | +€5,805 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,300 | €7,300 | = | 0.0% |
| Other operating charges | 640/8 | €574 | €730 | +€156 | +27.2% |
| Gross operating margin | 9900 | €3,626 | -€238 | -€3,864 | |
| Operating profit (loss) | 9901 | -€4,248 | -€8,268 | -€4,020 | -94.6% |
| Financial income | 75/76B | €9 | €27 | +€18 | +205% |
| Recurring financial income | 75 | €9 | €27 | +€18 | +205% |
| Financial charges | 65/66B | €215 | €75 | -€140 | -65.1% |
| Recurring financial charges | 65 | €215 | €75 | -€140 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,454 | -€8,316 | -€3,862 | -86.7% |
| Profit (loss) for the period | 9904 | -€4,454 | -€8,316 | -€3,862 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,454 | -€8,316 | -€3,862 | -86.7% |
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 29 October 2026 via checked.be.