BOUWTEAM SEDIMA: 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.
BOUWTEAM SEDIMA
Largest movements
- Receivables within one year +€96,156
up €96,156 (+11.3%), from €847,712 to €943,869
of which Other amounts receivable: +€104,326
- Cash +€55,026
up €55,026 (+80.3%), from €68,544 to €123,570
mainly Net result for the year (+€86,566) and Depreciation (+€51,269)
- Intangible fixed assets -€28,912
down €28,912 (-33.3%), from €86,735 to €57,823
- Tangible fixed assets -€20,717
down €20,717 (-6.9%), from €298,909 to €278,192
- Profit (loss) carried forward +€86,566
up €86,566 (+18.6%), from €466,285 to €552,852
- Other debts +€30,000
up €30,000 (+40.2%), from €74,687 to €104,687
- Debts after one year -€19,643
down €19,643 (-10.6%), from €185,478 to €165,835
- Gross operating margin -€2,783
down €2,783 (-1.6%), from €179,547 to €176,764
- Financial income +€2,133
up €2,133 (+16.5%), from €12,929 to €15,062
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 | €1,315,000 | €1,415,312 | +€100,312 | +7.6% |
| Fixed assets | 21/28 | €395,896 | €346,268 | -€49,629 | -12.5% |
| Intangible fixed assets | 21 | €86,735 | €57,823 | -€28,912 | -33.3% |
| Tangible fixed assets | 22/27 | €298,909 | €278,192 | -€20,717 | -6.9% |
| Land and buildings | 22 | €251,601 | €242,661 | -€8,940 | -3.6% |
| Plant, machinery and equipment | 23 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Furniture and vehicles | 24 | €15,308 | €11,531 | -€3,777 | -24.7% |
| Financial fixed assets | 28 | €10,252 | €10,252 | = | 0.0% |
| Current assets | 29/58 | €919,104 | €1,069,045 | +€149,941 | +16.3% |
| Amounts receivable within one year | 40/41 | €847,712 | €943,869 | +€96,156 | +11.3% |
| Trade receivables | 40 | €327,652 | €319,482 | -€8,170 | -2.5% |
| Other amounts receivable | 41 | €520,060 | €624,386 | +€104,326 | +20.1% |
| Cash at bank and in hand | 54/58 | €68,544 | €123,570 | +€55,026 | +80.3% |
| Deferred charges and accrued income | 490/1 | €2,848 | €1,606 | -€1,241 | -43.6% |
| Total equity and liabilities | 10/49 | €1,315,000 | €1,415,312 | +€100,312 | +7.6% |
| Equity | 10/15 | €728,912 | €815,479 | +€86,566 | +11.9% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €260,148 | €260,148 | = | 0.0% |
| Distributable reserves | 133 | €260,148 | €260,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | €466,285 | €552,852 | +€86,566 | +18.6% |
| Amounts payable | 17/49 | €586,088 | €599,834 | +€13,746 | +2.3% |
| Amounts payable after more than one year | 17 | €185,478 | €165,835 | -€19,643 | -10.6% |
| Financial debts | 170/4 | €185,478 | €165,835 | -€19,643 | -10.6% |
| Amounts payable within one year | 42/48 | €400,609 | €433,999 | +€33,389 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €19,267 | €19,643 | +€376 | +2.0% |
| Financial debts | 43 | €14,834 | €14,567 | -€267 | -1.8% |
| Credit institutions | 430/8 | €14,834 | €14,567 | -€267 | -1.8% |
| Trade debts | 44 | €278,214 | €284,533 | +€6,319 | +2.3% |
| Suppliers | 440/4 | €278,214 | €284,533 | +€6,319 | +2.3% |
| Taxes, remuneration and social security | 45 | €13,608 | €10,568 | -€3,039 | -22.3% |
| Taxes | 450/3 | €13,608 | €10,568 | -€3,039 | -22.3% |
| Other amounts payable | 47/48 | €74,687 | €104,687 | +€30,000 | +40.2% |
| Non-recurring operating income | 76A | - | €27,465 | +€27,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,485 | €51,269 | +€1,784 | +3.6% |
| Other operating charges | 640/8 | €10,978 | €9,568 | -€1,411 | -12.8% |
| Gross operating margin | 9900 | €179,547 | €176,764 | -€2,783 | -1.6% |
| Operating profit (loss) | 9901 | €119,084 | €115,927 | -€3,157 | -2.7% |
| Financial income | 75/76B | €12,929 | €15,062 | +€2,133 | +16.5% |
| Recurring financial income | 75 | €12,929 | €15,062 | +€2,133 | +16.5% |
| Financial charges | 65/66B | €5,988 | €5,488 | -€501 | -8.4% |
| Recurring financial charges | 65 | €5,988 | €5,488 | -€501 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €126,024 | €125,501 | -€523 | -0.4% |
| Income taxes | 67/77 | €38,977 | €38,935 | -€42 | -0.1% |
| Profit (loss) for the period | 9904 | €87,047 | €86,566 | -€481 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,047 | €86,566 | -€481 | -0.6% |
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.