BOUWTECH & IT: 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.
BOUWTECH & IT
Largest movements
- Cash +€77,075
up €77,075 (+27.2%), from €283,184 to €360,259
mainly Receivables within one year (+€37,871) and Trade debts (+€17,361)
- Receivables within one year -€37,871
down €37,871 (-36.9%), from €102,518 to €64,647
of which Trade receivables: -€46,703
- Tangible fixed assets -€7,426
down €7,426 (-91.8%), from €8,088 to €663
of which Furniture and vehicles: -€6,000
- Trade debts +€17,361
up €17,361 (+796%), from €2,181 to €19,543
- Reserves +€12,711
up €12,711 (+4.0%), from €315,726 to €328,437
- Tax, wage and social debts +€6,153
up €6,153 (+55.5%), from €11,095 to €17,248
- Gross operating margin -€107,240
down €107,240 (-79.1%), from €135,613 to €28,373
- Taxes -€34,470
down €34,470 (-83.3%), from €41,403 to €6,933
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 | €394,226 | €427,896 | +€33,670 | +8.5% |
| Fixed assets | 21/28 | €8,524 | €1,083 | -€7,441 | -87.3% |
| Tangible fixed assets | 22/27 | €8,088 | €663 | -€7,426 | -91.8% |
| Plant, machinery and equipment | 23 | €2,088 | €663 | -€1,426 | -68.3% |
| Furniture and vehicles | 24 | €6,000 | - | -€6,000 | |
| Financial fixed assets | 28 | €436 | €421 | -€15 | -3.4% |
| Current assets | 29/58 | €385,702 | €426,812 | +€41,111 | +10.7% |
| Amounts receivable within one year | 40/41 | €102,518 | €64,647 | -€37,871 | -36.9% |
| Trade receivables | 40 | €102,518 | €55,815 | -€46,703 | -45.6% |
| Other amounts receivable | 41 | - | €8,832 | +€8,832 | |
| Cash at bank and in hand | 54/58 | €283,184 | €360,259 | +€77,075 | +27.2% |
| Deferred charges and accrued income | 490/1 | - | €1,906 | +€1,906 | |
| Total equity and liabilities | 10/49 | €394,226 | €427,896 | +€33,670 | +8.5% |
| Equity | 10/15 | €317,726 | €330,437 | +€12,711 | +4.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €315,726 | €328,437 | +€12,711 | +4.0% |
| Distributable reserves | 133 | €315,726 | €328,437 | +€12,711 | +4.0% |
| Amounts payable | 17/49 | €76,499 | €97,459 | +€20,959 | +27.4% |
| Amounts payable within one year | 42/48 | €76,499 | €97,459 | +€20,959 | +27.4% |
| Trade debts | 44 | €2,181 | €19,543 | +€17,361 | +796% |
| Suppliers | 440/4 | €2,181 | €19,543 | +€17,361 | +796% |
| Taxes, remuneration and social security | 45 | €11,095 | €17,248 | +€6,153 | +55.5% |
| Taxes | 450/3 | €11,095 | €17,248 | +€6,153 | +55.5% |
| Other amounts payable | 47/48 | €63,224 | €60,668 | -€2,555 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,426 | €7,426 | = | 0.0% |
| Other operating charges | 640/8 | €1,130 | €1,099 | -€31 | -2.7% |
| Gross operating margin | 9900 | €135,613 | €28,373 | -€107,240 | -79.1% |
| Operating profit (loss) | 9901 | €127,057 | €19,848 | -€107,209 | -84.4% |
| Financial income | 75/76B | €1 | €1 | -€0 | -17.4% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -17.4% |
| Financial charges | 65/66B | €181 | €205 | +€24 | +13.2% |
| Recurring financial charges | 65 | €181 | €205 | +€24 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €126,877 | €19,643 | -€107,233 | -84.5% |
| Income taxes | 67/77 | €41,403 | €6,933 | -€34,470 | -83.3% |
| Profit (loss) for the period | 9904 | €85,474 | €12,711 | -€72,763 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,474 | €12,711 | -€72,763 | -85.1% |
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 17 October 2026 via checked.be.