BOUWWERKEN BAVRÉ: 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.
BOUWWERKEN BAVRÉ
Largest movements
- Receivables within one year -€33,917
down €33,917 (-93.6%), from €36,248 to €2,331
of which Trade receivables: -€35,485
- Cash -€13,776
down €13,776 (-32.4%), from €42,457 to €28,681
mainly Net result for the year (-€15,751) and Trade debts (-€12,482)
- Stocks and contracts +€9,915
up €9,915 (+567%), from €1,750 to €11,665
of which Contracts in progress: +€7,000
- Tangible fixed assets +€2,710
up €2,710 (+17.9%), from €15,140 to €17,850
of which Furniture and vehicles: +€2,749
- Deferred charges and accrued income +€1,192
up €1,192 (+83.6%), from €1,425 to €2,617
- Reserves -€15,751
down €15,751 (-39.2%), from €40,217 to €24,466
- Trade debts -€12,482
down €12,482 (-53.5%), from €23,344 to €10,862
- Tax, wage and social debts -€7,594
down €7,594 (-41.0%), from €18,538 to €10,944
- Debts after one year +€3,766
up €3,766 (+77.5%), from €4,858 to €8,624
- Other debts -€3,194
down €3,194 (-99.5%), from €3,210 to €16
- Gross operating margin -€71,875
down €71,875, from €67,047 to -€4,827
- Taxes -€10,944
down €10,944 (-100%), from €10,944 to €0
- Depreciation -€4,438
down €4,438 (-32.7%), from €13,590 to €9,152
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 | €98,895 | €64,869 | -€34,026 | -34.4% |
| Fixed assets | 21/28 | €17,015 | €19,575 | +€2,560 | +15.0% |
| Tangible fixed assets | 22/27 | €15,140 | €17,850 | +€2,710 | +17.9% |
| Plant, machinery and equipment | 23 | €2,436 | €2,397 | -€39 | -1.6% |
| Furniture and vehicles | 24 | €12,704 | €15,453 | +€2,749 | +21.6% |
| Financial fixed assets | 28 | €1,875 | €1,725 | -€150 | -8.0% |
| Current assets | 29/58 | €81,880 | €45,294 | -€36,586 | -44.7% |
| Stocks and contracts in progress | 3 | €1,750 | €11,665 | +€9,915 | +567% |
| Stocks | 30/36 | €1,750 | €4,665 | +€2,915 | +167% |
| Contracts in progress | 37 | - | €7,000 | +€7,000 | |
| Amounts receivable within one year | 40/41 | €36,248 | €2,331 | -€33,917 | -93.6% |
| Trade receivables | 40 | €35,901 | €416 | -€35,485 | -98.8% |
| Other amounts receivable | 41 | €347 | €1,915 | +€1,568 | +452% |
| Cash at bank and in hand | 54/58 | €42,457 | €28,681 | -€13,776 | -32.4% |
| Deferred charges and accrued income | 490/1 | €1,425 | €2,617 | +€1,192 | +83.6% |
| Total equity and liabilities | 10/49 | €98,895 | €64,869 | -€34,026 | -34.4% |
| Equity | 10/15 | €43,217 | €27,466 | -€15,751 | -36.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,217 | €24,466 | -€15,751 | -39.2% |
| Distributable reserves | 133 | €40,217 | €24,466 | -€15,751 | -39.2% |
| Amounts payable | 17/49 | €55,677 | €37,403 | -€18,275 | -32.8% |
| Amounts payable after more than one year | 17 | €4,858 | €8,624 | +€3,766 | +77.5% |
| Financial debts | 170/4 | €4,858 | €8,624 | +€3,766 | +77.5% |
| Amounts payable within one year | 42/48 | €50,820 | €28,634 | -€22,185 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €5,727 | €6,812 | +€1,085 | +19.0% |
| Trade debts | 44 | €23,344 | €10,862 | -€12,482 | -53.5% |
| Suppliers | 440/4 | €23,344 | €10,862 | -€12,482 | -53.5% |
| Taxes, remuneration and social security | 45 | €18,538 | €10,944 | -€7,594 | -41.0% |
| Taxes | 450/3 | €18,538 | €10,944 | -€7,594 | -41.0% |
| Other amounts payable | 47/48 | €3,210 | €16 | -€3,194 | -99.5% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,590 | €9,152 | -€4,438 | -32.7% |
| Other operating charges | 640/8 | €1,524 | €1,496 | -€28 | -1.8% |
| Gross operating margin | 9900 | €67,047 | -€4,827 | -€71,875 | |
| Operating profit (loss) | 9901 | €51,933 | -€15,476 | -€67,408 | |
| Financial income | 75/76B | €20 | €1 | -€19 | -96.2% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -96.2% |
| Financial charges | 65/66B | €791 | €276 | -€515 | -65.1% |
| Recurring financial charges | 65 | €791 | €276 | -€515 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €51,161 | -€15,751 | -€66,912 | |
| Income taxes | 67/77 | €10,944 | €0 | -€10,944 | -100% |
| Profit (loss) for the period | 9904 | €40,217 | -€15,751 | -€55,968 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,217 | -€15,751 | -€55,968 |
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 27 October 2026 via checked.be.