BOUWPROMO: 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.
What changed
BOUWPROMO
NACE 47.559, Retail sale of other household articles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,443
2024 · €205,308-€203,865
Equity
€1.1m
2024 · €1.1m+€1,443
Cash
€331,989
2024 · €152,558+€179,431
Balance sheet total
€2.6m
2024 · €2.6m-€4,066
Largest movements
Assets
- Cash +€179,431
up €179,431 (+118%), from €152,558 to €331,989
mainly Stocks and contracts (+€130,885) and Depreciation (+€96,180)
- Stocks and contracts -€130,885
down €130,885 (-9.8%), from €1.3m to €1.2m
- Tangible fixed assets -€33,045
down €33,045 (-3.5%), from €941,294 to €908,249
of which Land and buildings: -€17,712
- Receivables within one year -€31,035
down €31,035 (-19.2%), from €161,729 to €130,694
of which Other amounts receivable: -€60,133
Equity and liabilities
- Debts after one year -€85,586
down €85,586 (-17.7%), from €483,720 to €398,134
of which Financial debts: -€85,586
- Trade debts +€61,639
up €61,639 (+31.5%), from €195,948 to €257,587
Income statement
- Goods and materials +€1.0m
up €1.0m (+67.3%), from €1.5m to €2.5m
of which Purchases: +€665,558
- Turnover +€845,501
up €845,501 (+32.2%), from €2.6m to €3.5m
- Services and other goods +€139,288
up €139,288 (+24.4%), from €571,766 to €711,054
- Staff costs -€45,444
down €45,444 (-15.7%), from €290,149 to €244,704
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.
Result 2024
€205,308
Turnover
+€845,501
Other operating income
+€17,911
Goods and materials
-€1.0m
Services and other goods
-€139,288
Staff costs
+€45,444
Depreciation
+€4,637
Write-downs
-€138
Other operating charges
+€1,109
Financial income
+€10,771
Financial charges
+€3,290
Taxes
+€26,762
Result 2025
€1,443
raises the resultlowers the result
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.
From operations
+€324,745
Investment
-€61,056
Financing
-€84,258
Cash 2024
€152,558
From operations (derived)
+€324,745
Net result for the year
+€1,443
Depreciation
+€96,180
Stocks and contracts
+€130,885
Receivables within one year
+€31,035
Deferred charges and accrued income
-€13,548
Provisions
-€5,030
Trade debts
+€61,639
Tax, wage and social debts
+€11,396
Advances received
-€876
Other debts
+€11,308
Accrued charges and deferred income
+€313
Investment (derived)
-€61,056
Investment in fixed assets (net)
-€61,056
Financing
-€84,258
Debts after one year
-€85,586
Current portion of long-term debt
+€1,328
Cash 2025
€331,989
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,589,534 | €2,585,468 | -€4,066 | -0.2% |
| Fixed assets | 21/28 | €943,373 | €908,249 | -€35,124 | -3.7% |
| Intangible fixed assets | 21 | €2,079 | €0 | -€2,079 | -100% |
| Tangible fixed assets | 22/27 | €941,294 | €908,249 | -€33,045 | -3.5% |
| Land and buildings | 22 | €899,885 | €882,174 | -€17,712 | -2.0% |
| Plant, machinery and equipment | 23 | €6,957 | €6,965 | +€8 | +0.1% |
| Furniture and vehicles | 24 | €22,197 | €13,131 | -€9,066 | -40.8% |
| Leasing and similar rights | 25 | €12,255 | €5,979 | -€6,275 | -51.2% |
| Current assets | 29/58 | €1,646,161 | €1,677,219 | +€31,058 | +1.9% |
| Stocks and contracts in progress | 3 | €1,331,318 | €1,200,433 | -€130,885 | -9.8% |
| Stocks | 30/36 | €1,331,318 | €1,200,433 | -€130,885 | -9.8% |
| Goods purchased for resale | 34 | €1,331,318 | €1,200,433 | -€130,885 | -9.8% |
| Amounts receivable within one year | 40/41 | €161,729 | €130,694 | -€31,035 | -19.2% |
| Trade receivables | 40 | €38,293 | €67,391 | +€29,098 | +76.0% |
| Other amounts receivable | 41 | €123,436 | €63,303 | -€60,133 | -48.7% |
| Cash at bank and in hand | 54/58 | €152,558 | €331,989 | +€179,431 | +118% |
| Deferred charges and accrued income | 490/1 | €555 | €14,103 | +€13,548 | +2,440% |
| Total equity and liabilities | 10/49 | €2,589,534 | €2,585,468 | -€4,066 | -0.2% |
| Equity | 10/15 | €1,064,751 | €1,066,194 | +€1,443 | +0.1% |
| Contributions | 10/11 | €97,918 | €97,918 | = | 0.0% |
| Capital | 10 | €97,918 | €97,918 | = | 0.0% |
| Issued capital | 100 | €97,918 | €97,918 | = | 0.0% |
| Reserves | 13 | €966,833 | €968,276 | +€1,443 | +0.1% |
| Non-distributable reserves | 130/1 | €9,792 | €9,792 | = | 0.0% |
| Legal reserve | 130 | €9,792 | €9,792 | = | 0.0% |
| Tax-exempt reserves | 132 | €163,042 | €147,951 | -€15,091 | -9.3% |
| Distributable reserves | 133 | €794,000 | €810,534 | +€16,534 | +2.1% |
| Provisions and deferred taxes | 16 | €54,347 | €49,317 | -€5,030 | -9.3% |
| Deferred taxes | 168 | €54,347 | €49,317 | -€5,030 | -9.3% |
| Amounts payable | 17/49 | €1,470,435 | €1,469,957 | -€478 | 0.0% |
| Amounts payable after more than one year | 17 | €483,720 | €398,134 | -€85,586 | -17.7% |
| Financial debts | 170/4 | €479,320 | €393,734 | -€85,586 | -17.9% |
| Leasing and similar obligations | 172 | €5,472 | €1,150 | -€4,321 | -79.0% |
| Credit institutions | 173 | €473,848 | €392,583 | -€81,265 | -17.1% |
| Other amounts payable | 178/9 | €4,400 | €4,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €984,501 | €1,069,296 | +€84,795 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €84,258 | €85,586 | +€1,328 | +1.6% |
| Trade debts | 44 | €195,948 | €257,587 | +€61,639 | +31.5% |
| Suppliers | 440/4 | €195,948 | €257,587 | +€61,639 | +31.5% |
| Advances received on contracts in progress | 46 | €54,500 | €53,624 | -€876 | -1.6% |
| Taxes, remuneration and social security | 45 | €34,517 | €45,913 | +€11,396 | +33.0% |
| Taxes | 450/3 | €8,747 | €8,824 | +€76 | +0.9% |
| Remuneration and social security | 454/9 | €25,770 | €37,090 | +€11,320 | +43.9% |
| Other amounts payable | 47/48 | €615,278 | €626,586 | +€11,308 | +1.8% |
| Accrued charges and deferred income | 492/3 | €2,215 | €2,528 | +€313 | +14.1% |
| Operating income | 70/76A | €2,777,068 | €3,640,480 | +€863,412 | +31.1% |
| Turnover | 70 | €2,627,313 | €3,472,814 | +€845,501 | +32.2% |
| Other operating income | 74 | €149,755 | €167,666 | +€17,911 | +12.0% |
| Operating charges | 60/66A | €2,503,553 | €3,611,652 | +€1.1m | +44.3% |
| Goods for resale, raw materials and consumables | 60 | €1,514,444 | €2,534,309 | +€1.0m | +67.3% |
| Purchases | 600/8 | €1,737,866 | €2,403,424 | +€665,558 | +38.3% |
| Change in stocks: decrease (increase) | 609 | -€223,422 | €130,885 | +€354,307 | |
| Services and other goods | 61 | €571,766 | €711,054 | +€139,288 | +24.4% |
| Remuneration, social security and pensions | 62 | €290,149 | €244,704 | -€45,444 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,817 | €96,180 | -€4,637 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€138 | €0 | +€138 | |
| Other operating charges | 640/8 | €26,514 | €25,405 | -€1,109 | -4.2% |
| Operating profit (loss) | 9901 | €273,515 | €28,828 | -€244,687 | -89.5% |
| Financial income | 75/76B | €9,325 | €20,096 | +€10,771 | +115% |
| Recurring financial income | 75 | €9,325 | €20,096 | +€10,771 | +115% |
| Other financial income | 752/9 | €9,325 | €20,096 | +€10,771 | +115% |
| Financial charges | 65/66B | €48,016 | €44,726 | -€3,290 | -6.9% |
| Recurring financial charges | 65 | €48,016 | €44,726 | -€3,290 | -6.9% |
| Debt charges | 650 | €32,383 | €31,142 | -€1,241 | -3.8% |
| Other financial charges | 652/9 | €15,633 | €13,584 | -€2,049 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €234,824 | €4,198 | -€230,627 | -98.2% |
| Transfer from deferred taxes | 780 | €5,030 | €5,030 | = | 0.0% |
| Income taxes | 67/77 | €34,547 | €7,785 | -€26,762 | -77.5% |
| Taxes | 670/3 | €34,547 | €7,785 | -€26,762 | -77.5% |
| Profit (loss) for the period | 9904 | €205,308 | €1,443 | -€203,865 | -99.3% |
| Transfer from tax-exempt reserves | 789 | €15,091 | €15,091 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €220,399 | €16,534 | -€203,865 | -92.5% |
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 26 October 2026 via checked.be.