BOUWTEK: 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.
BOUWTEK
Largest movements
- Receivables within one year +€3,920
up €3,920 (+111%), from €3,527 to €7,447
of which Trade receivables: +€2,800
- Cash -€3,417
down €3,417 (-24.3%), from €14,053 to €10,635
mainly Receivables within one year (-€3,920) and Other debts (-€3,399)
- Tangible fixed assets -€790
down €790 (-40.2%), from €1,966 to €1,176
- Other debts -€3,399
no longer reported in 2024 (was €3,399)
- Reserves +€2,724
up €2,724 (+21.1%), from €12,891 to €15,614
- Tax, wage and social debts +€601
up €601 (+32.7%), from €1,835 to €2,436
- Accrued charges and deferred income -€380
no longer reported in 2024 (was €380)
- Gross operating margin +€3,823
up €3,823 (+145%), from €2,643 to €6,465
- Taxes +€1,292
up €1,292 (+147%), from €879 to €2,171
- Depreciation +€220
up €220 (+38.6%), from €570 to €790
- Other operating charges +€207
up €207 (+53.9%), from €384 to €592
- Financial charges -€68
down €68 (-32.5%), from €210 to €142
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,681 | €19,394 | -€287 | -1.5% |
| Fixed assets | 21/28 | €1,966 | €1,176 | -€790 | -40.2% |
| Tangible fixed assets | 22/27 | €1,966 | €1,176 | -€790 | -40.2% |
| Plant, machinery and equipment | 23 | €1,966 | €1,176 | -€790 | -40.2% |
| Current assets | 29/58 | €17,715 | €18,218 | +€503 | +2.8% |
| Amounts receivable within one year | 40/41 | €3,527 | €7,447 | +€3,920 | +111% |
| Trade receivables | 40 | €2,728 | €5,528 | +€2,800 | +103% |
| Other amounts receivable | 41 | €799 | €1,919 | +€1,120 | +140% |
| Cash at bank and in hand | 54/58 | €14,053 | €10,635 | -€3,417 | -24.3% |
| Deferred charges and accrued income | 490/1 | €136 | €136 | = | 0.0% |
| Total equity and liabilities | 10/49 | €19,681 | €19,394 | -€287 | -1.5% |
| Equity | 10/15 | €12,682 | €15,406 | +€2,724 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,891 | €15,614 | +€2,724 | +21.1% |
| Distributable reserves | 133 | €12,891 | €15,614 | +€2,724 | +21.1% |
| Profit (loss) carried forward | 14 | -€6,408 | -€6,408 | = | 0.0% |
| Amounts payable | 17/49 | €6,999 | €3,988 | -€3,011 | -43.0% |
| Amounts payable within one year | 42/48 | €6,619 | €3,988 | -€2,631 | -39.7% |
| Trade debts | 44 | €1,385 | €1,552 | +€167 | +12.1% |
| Suppliers | 440/4 | €1,385 | €1,552 | +€167 | +12.1% |
| Taxes, remuneration and social security | 45 | €1,835 | €2,436 | +€601 | +32.7% |
| Taxes | 450/3 | €1,835 | €2,436 | +€601 | +32.7% |
| Other amounts payable | 47/48 | €3,399 | - | -€3,399 | |
| Accrued charges and deferred income | 492/3 | €380 | - | -€380 | |
| Remuneration, social security and pensions | 62 | - | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €790 | +€220 | +38.6% |
| Other operating charges | 640/8 | €384 | €592 | +€207 | +53.9% |
| Gross operating margin | 9900 | €2,643 | €6,465 | +€3,823 | +145% |
| Operating profit (loss) | 9901 | €1,688 | €5,035 | +€3,347 | +198% |
| Financial income | 75/76B | €27 | €2 | -€25 | -93.4% |
| Recurring financial income | 75 | €27 | €2 | -€25 | -93.4% |
| Financial charges | 65/66B | €210 | €142 | -€68 | -32.5% |
| Recurring financial charges | 65 | €210 | €142 | -€68 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €1,505 | €4,895 | +€3,390 | +225% |
| Income taxes | 67/77 | €879 | €2,171 | +€1,292 | +147% |
| Profit (loss) for the period | 9904 | €626 | €2,724 | +€2,098 | +335% |
| Profit (loss) for the period to be appropriated | 9905 | €626 | €2,724 | +€2,098 | +335% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.