BOUWTOPPER: 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.
BOUWTOPPER
Largest movements
- Receivables within one year -€10,887
down €10,887 (-46.9%), from €23,233 to €12,346
of which Trade receivables: -€19,822
- Cash +€1,478
up €1,478 (+3,031%), from €49 to €1,527
mainly Receivables within one year (+€10,887)
- Profit (loss) carried forward -€7,704
down €7,704 (-179%), from -€4,308 to -€12,012
- Trade debts -€1,108
down €1,108 (-5.3%), from €20,793 to €19,685
- Tax, wage and social debts -€597
no longer reported in 2022 (was €597)
- Gross operating margin -€5,973
down €5,973 (-424%), from -€1,408 to -€7,381
- Other operating charges +€379
up €379 (+375%), from €101 to €480
- Financial income +€106
up €106 (+61.7%), from €172 to €278
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,282 | €13,873 | -€9,409 | -40.4% |
| Current assets | 29/58 | €23,282 | €13,873 | -€9,409 | -40.4% |
| Amounts receivable within one year | 40/41 | €23,233 | €12,346 | -€10,887 | -46.9% |
| Trade receivables | 40 | €19,822 | - | -€19,822 | |
| Other amounts receivable | 41 | €3,411 | €12,346 | +€8,935 | +262% |
| Cash at bank and in hand | 54/58 | €49 | €1,527 | +€1,478 | +3,031% |
| Total equity and liabilities | 10/49 | €23,282 | €13,873 | -€9,409 | -40.4% |
| Equity | 10/15 | €1,892 | -€5,812 | -€7,704 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€4,308 | -€12,012 | -€7,704 | -179% |
| Amounts payable | 17/49 | €21,390 | €19,685 | -€1,705 | -8.0% |
| Amounts payable within one year | 42/48 | €21,390 | €19,685 | -€1,705 | -8.0% |
| Trade debts | 44 | €20,793 | €19,685 | -€1,108 | -5.3% |
| Suppliers | 440/4 | €20,793 | €19,685 | -€1,108 | -5.3% |
| Taxes, remuneration and social security | 45 | €597 | - | -€597 | |
| Taxes | 450/3 | €597 | - | -€597 | |
| Other operating charges | 640/8 | €101 | €480 | +€379 | +375% |
| Gross operating margin | 9900 | -€1,408 | -€7,381 | -€5,973 | -424% |
| Operating profit (loss) | 9901 | -€1,509 | -€7,860 | -€6,351 | -421% |
| Financial income | 75/76B | €172 | €278 | +€106 | +61.7% |
| Recurring financial income | 75 | €172 | €278 | +€106 | +61.7% |
| Financial charges | 65/66B | €120 | €122 | +€1 | +1.2% |
| Recurring financial charges | 65 | €120 | €122 | +€1 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,457 | -€7,704 | -€6,246 | -429% |
| Profit (loss) for the period | 9904 | -€1,457 | -€7,704 | -€6,246 | -429% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,457 | -€7,704 | -€6,246 | -429% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.