Bouwverhuur: 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.
Bouwverhuur
Largest movements
- Receivables within one year -€27,908
down €27,908 (-48.3%), from €57,743 to €29,834
of which Trade receivables: -€15,736
- Tangible fixed assets -€15,739
down €15,739 (-8.6%), from €183,837 to €168,098
of which Furniture and vehicles: -€12,252
- Cash +€5,915
up €5,915 (+6.8%), from €87,310 to €93,224
mainly Other debts (+€65,630) and Net result for the year (+€35,420)
- Other debts +€65,630
new in 2025: €65,630
- Reserves -€45,887
down €45,887 (-56.4%), from €81,308 to €35,420
- Trade debts -€30,193
down €30,193 (-39.5%), from €76,365 to €46,172
- Debts after one year -€17,466
down €17,466 (-12.7%), from €137,472 to €120,006
- Current portion of long-term debt -€9,881
down €9,881 (-34.6%), from €28,537 to €18,656
- Depreciation -€6,486
down €6,486 (-25.6%), from €25,360 to €18,874
- Financial income -€4,863
down €4,863 (-98.7%), from €4,929 to €66
- Other operating charges -€4,336
down €4,336 (-93.6%), from €4,631 to €295
- Gross operating margin -€2,097
down €2,097 (-2.9%), from €73,406 to €71,309
- Taxes +€1,405
up €1,405 (+13.2%), from €10,663 to €12,068
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 | €328,889 | €292,194 | -€36,696 | -11.2% |
| Fixed assets | 21/28 | €183,837 | €168,098 | -€15,739 | -8.6% |
| Tangible fixed assets | 22/27 | €183,837 | €168,098 | -€15,739 | -8.6% |
| Land and buildings | 22 | €152,649 | €149,162 | -€3,487 | -2.3% |
| Furniture and vehicles | 24 | €31,188 | €18,936 | -€12,252 | -39.3% |
| Current assets | 29/58 | €145,052 | €124,095 | -€20,957 | -14.4% |
| Amounts receivable within one year | 40/41 | €57,743 | €29,834 | -€27,908 | -48.3% |
| Trade receivables | 40 | €32,903 | €17,168 | -€15,736 | -47.8% |
| Other amounts receivable | 41 | €24,839 | €12,666 | -€12,173 | -49.0% |
| Cash at bank and in hand | 54/58 | €87,310 | €93,224 | +€5,915 | +6.8% |
| Deferred charges and accrued income | 490/1 | - | €1,037 | +€1,037 | |
| Total equity and liabilities | 10/49 | €328,889 | €292,194 | -€36,696 | -11.2% |
| Equity | 10/15 | €86,308 | €40,420 | -€45,887 | -53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €81,308 | €35,420 | -€45,887 | -56.4% |
| Distributable reserves | 133 | €81,308 | €35,420 | -€45,887 | -56.4% |
| Amounts payable | 17/49 | €242,582 | €251,773 | +€9,192 | +3.8% |
| Amounts payable after more than one year | 17 | €137,472 | €120,006 | -€17,466 | -12.7% |
| Financial debts | 170/4 | €137,472 | €120,006 | -€17,466 | -12.7% |
| Amounts payable within one year | 42/48 | €104,902 | €131,767 | +€26,865 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €28,537 | €18,656 | -€9,881 | -34.6% |
| Trade debts | 44 | €76,365 | €46,172 | -€30,193 | -39.5% |
| Suppliers | 440/4 | €76,365 | €46,172 | -€30,193 | -39.5% |
| Taxes, remuneration and social security | 45 | - | €1,310 | +€1,310 | |
| Taxes | 450/3 | - | €1,310 | +€1,310 | |
| Other amounts payable | 47/48 | - | €65,630 | +€65,630 | |
| Accrued charges and deferred income | 492/3 | €208 | - | -€208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,360 | €18,874 | -€6,486 | -25.6% |
| Other operating charges | 640/8 | €4,631 | €295 | -€4,336 | -93.6% |
| Gross operating margin | 9900 | €73,406 | €71,309 | -€2,097 | -2.9% |
| Operating profit (loss) | 9901 | €43,415 | €52,140 | +€8,725 | +20.1% |
| Financial income | 75/76B | €4,929 | €66 | -€4,863 | -98.7% |
| Recurring financial income | 75 | €4,929 | €66 | -€4,863 | -98.7% |
| Financial charges | 65/66B | €6,074 | €4,718 | -€1,357 | -22.3% |
| Recurring financial charges | 65 | €6,074 | €4,718 | -€1,357 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €42,269 | €47,488 | +€5,219 | +12.3% |
| Income taxes | 67/77 | €10,663 | €12,068 | +€1,405 | +13.2% |
| Profit (loss) for the period | 9904 | €31,606 | €35,420 | +€3,814 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,606 | €35,420 | +€3,814 | +12.1% |
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 1 November 2026 via checked.be.