Bouwwerken Bart Jacobs: what changed
What changed
Bouwwerken Bart Jacobs
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€1,983
2023 · €113+€1,869
Equity
€18,367
2023 · €16,385+€1,983
Cash
€19,477
2023 · €20,747-€1,270
Balance sheet total
€176,406
2023 · €194,128-€17,722
Largest movements
Assets
- Receivables within one year -€15,745
down €15,745 (-47.4%), from €33,226 to €17,481
of which Trade receivables: -€15,337
- Deferred charges and accrued income +€4,853
up €4,853 (+1,549%), from €313 to €5,166
- Stocks and contracts -€4,050
down €4,050 (-49.2%), from €8,238 to €4,188
of which Contracts in progress: -€3,000
Equity and liabilities
- Trade debts -€10,341
down €10,341 (-43.9%), from €23,536 to €13,195
- Debts after one year -€8,731
down €8,731 (-7.6%), from €114,545 to €105,814
- Other debts -€8,337
down €8,337 (-32.5%), from €25,674 to €17,338
- Accrued charges and deferred income +€5,629
up €5,629 (+704%), from €800 to €6,429
- Tax, wage and social debts +€4,334
up €4,334 (+197%), from €2,199 to €6,533
of which Remuneration and social security: +€2,605
Income statement
- Depreciation -€4,466
down €4,466 (-32.0%), from €13,976 to €9,510
- Financial charges +€2,202
up €2,202 (+65.8%), from €3,348 to €5,549
- Gross operating margin +€1,494
up €1,494 (+8.9%), from €16,712 to €18,206
- Taxes +€822
up €822 (+260%), from €316 to €1,138
- Financial income -€730
down €730 (-28.6%), from €2,554 to €1,824
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€113
Gross operating margin
+€1,494
Depreciation
+€4,466
Other operating charges
-€337
Financial income
-€730
Financial charges
-€2,202
Taxes
-€822
Result 2024
€1,983
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,719
Investment
-€7,999
Financing
-€10,990
Cash 2023
€20,747
From operations (derived)
+€17,719
Net result for the year
+€1,983
Depreciation
+€9,510
Stocks and contracts
+€4,050
Receivables within one year
+€15,745
Deferred charges and accrued income
-€4,853
Trade debts
-€10,341
Tax, wage and social debts
+€4,334
Other debts
-€8,337
Accrued charges and deferred income
+€5,629
Investment (derived)
-€7,999
Investment in fixed assets (net)
-€7,999
Financing
-€10,990
Debts after one year
-€8,731
Current portion of long-term debt
-€2,259
Cash 2024
€19,477
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,128 | €176,406 | -€17,722 | -9.1% |
| Fixed assets | 21/28 | €131,604 | €130,093 | -€1,511 | -1.1% |
| Tangible fixed assets | 22/27 | €131,604 | €130,093 | -€1,511 | -1.1% |
| Land and buildings | 22 | €78,879 | €76,576 | -€2,303 | -2.9% |
| Plant, machinery and equipment | 23 | €50,522 | €44,660 | -€5,862 | -11.6% |
| Furniture and vehicles | 24 | €2,204 | €8,858 | +€6,654 | +302% |
| Current assets | 29/58 | €62,524 | €46,312 | -€16,212 | -25.9% |
| Stocks and contracts in progress | 3 | €8,238 | €4,188 | -€4,050 | -49.2% |
| Stocks | 30/36 | €5,238 | €4,188 | -€1,050 | -20.0% |
| Contracts in progress | 37 | €3,000 | €0 | -€3,000 | -100% |
| Amounts receivable within one year | 40/41 | €33,226 | €17,481 | -€15,745 | -47.4% |
| Trade receivables | 40 | €29,730 | €14,393 | -€15,337 | -51.6% |
| Other amounts receivable | 41 | €3,496 | €3,088 | -€408 | -11.7% |
| Cash at bank and in hand | 54/58 | €20,747 | €19,477 | -€1,270 | -6.1% |
| Deferred charges and accrued income | 490/1 | €313 | €5,166 | +€4,853 | +1,549% |
| Total equity and liabilities | 10/49 | €194,128 | €176,406 | -€17,722 | -9.1% |
| Equity | 10/15 | €16,385 | €18,367 | +€1,983 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €624 | €624 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €624 | €624 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,561 | €11,544 | +€1,983 | +20.7% |
| Amounts payable | 17/49 | €177,744 | €158,038 | -€19,705 | -11.1% |
| Amounts payable after more than one year | 17 | €114,545 | €105,814 | -€8,731 | -7.6% |
| Financial debts | 170/4 | €114,545 | €105,814 | -€8,731 | -7.6% |
| Amounts payable within one year | 42/48 | €62,399 | €45,795 | -€16,604 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €10,990 | €8,731 | -€2,259 | -20.6% |
| Trade debts | 44 | €23,536 | €13,195 | -€10,341 | -43.9% |
| Suppliers | 440/4 | €23,536 | €13,195 | -€10,341 | -43.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,199 | €6,533 | +€4,334 | +197% |
| Taxes | 450/3 | €1,974 | €3,702 | +€1,728 | +87.6% |
| Remuneration and social security | 454/9 | €225 | €2,831 | +€2,605 | +1,157% |
| Other amounts payable | 47/48 | €25,674 | €17,338 | -€8,337 | -32.5% |
| Accrued charges and deferred income | 492/3 | €800 | €6,429 | +€5,629 | +704% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,976 | €9,510 | -€4,466 | -32.0% |
| Other operating charges | 640/8 | €1,513 | €1,849 | +€337 | +22.3% |
| Gross operating margin | 9900 | €16,712 | €18,206 | +€1,494 | +8.9% |
| Operating profit (loss) | 9901 | €1,224 | €6,847 | +€5,623 | +459% |
| Financial income | 75/76B | €2,554 | €1,824 | -€730 | -28.6% |
| Recurring financial income | 75 | €2,554 | €1,824 | -€730 | -28.6% |
| Financial charges | 65/66B | €3,348 | €5,549 | +€2,202 | +65.8% |
| Recurring financial charges | 65 | €3,348 | €5,549 | +€2,202 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €430 | €3,121 | +€2,691 | +626% |
| Income taxes | 67/77 | €316 | €1,138 | +€822 | +260% |
| Profit (loss) for the period | 9904 | €113 | €1,983 | +€1,869 | +1,648% |
| Profit (loss) for the period to be appropriated | 9905 | €113 | €1,983 | +€1,869 | +1,648% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.