BOUWSERVICE: 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.
BOUWSERVICE
Largest movements
- Tangible fixed assets +€40,859
up €40,859 (+407%), from €10,042 to €50,901
of which Furniture and vehicles: +€40,139
- Cash -€12,578
down €12,578 (-88.3%), from €14,240 to €1,662
mainly Investment in fixed assets (net) (-€50,126) and Tax, wage and social debts (-€2,822)
- Receivables within one year -€4,144
down €4,144 (-18.1%), from €22,898 to €18,754
of which Trade receivables: -€7,716
- Other debts +€30,701
up €30,701 (+488%), from €6,295 to €36,996
- Tax, wage and social debts -€2,822
no longer reported in 2023 (was €2,822)
- Trade debts -€2,563
down €2,563 (-11.6%), from €22,083 to €19,520
- Profit (loss) carried forward -€1,846
down €1,846 (-16.2%), from -€11,413 to -€13,259
- Gross operating margin +€11,610
up €11,610, from -€3,878 to €7,732
- Depreciation +€5,487
up €5,487 (+145%), from €3,779 to €9,266
- Taxes -€81
down €81 (-23.2%), from €348 to €267
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,950 | €71,420 | +€23,471 | +48.9% |
| Fixed assets | 21/28 | €10,042 | €50,901 | +€40,859 | +407% |
| Tangible fixed assets | 22/27 | €10,042 | €50,901 | +€40,859 | +407% |
| Land and buildings | 22 | €737 | €737 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,922 | €3,642 | +€721 | +24.7% |
| Furniture and vehicles | 24 | €6,384 | €46,522 | +€40,139 | +629% |
| Current assets | 29/58 | €37,907 | €20,519 | -€17,389 | -45.9% |
| Amounts receivable within one year | 40/41 | €22,898 | €18,754 | -€4,144 | -18.1% |
| Trade receivables | 40 | €22,898 | €15,181 | -€7,716 | -33.7% |
| Other amounts receivable | 41 | - | €3,573 | +€3,573 | |
| Cash at bank and in hand | 54/58 | €14,240 | €1,662 | -€12,578 | -88.3% |
| Deferred charges and accrued income | 490/1 | €770 | €103 | -€667 | -86.7% |
| Total equity and liabilities | 10/49 | €47,950 | €71,420 | +€23,471 | +48.9% |
| Equity | 10/15 | €16,750 | €14,904 | -€1,846 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,563 | €9,563 | = | 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% |
| Distributable reserves | 133 | €7,703 | €7,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,413 | -€13,259 | -€1,846 | -16.2% |
| Amounts payable | 17/49 | €31,200 | €56,516 | +€25,316 | +81.1% |
| Amounts payable within one year | 42/48 | €31,200 | €56,516 | +€25,316 | +81.1% |
| Trade debts | 44 | €22,083 | €19,520 | -€2,563 | -11.6% |
| Suppliers | 440/4 | €22,083 | €19,520 | -€2,563 | -11.6% |
| Taxes, remuneration and social security | 45 | €2,822 | - | -€2,822 | |
| Taxes | 450/3 | €2,822 | - | -€2,822 | |
| Other amounts payable | 47/48 | €6,295 | €36,996 | +€30,701 | +488% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,779 | €9,266 | +€5,487 | +145% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€3,878 | €7,732 | +€11,610 | |
| Operating profit (loss) | 9901 | -€7,707 | -€1,535 | +€6,173 | +80.1% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €85 | €48 | -€37 | -43.3% |
| Recurring financial charges | 65 | €85 | €48 | -€37 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,792 | -€1,578 | +€6,214 | +79.7% |
| Income taxes | 67/77 | €348 | €267 | -€81 | -23.2% |
| Profit (loss) for the period | 9904 | -€8,140 | -€1,846 | +€6,295 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,140 | -€1,846 | +€6,295 | +77.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.