BOUWWERKEN DEVOLDER YVAN: 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 DEVOLDER YVAN
Largest movements
- Tangible fixed assets +€43,830
up €43,830 (+38.3%), from €114,556 to €158,386
of which Furniture and vehicles: +€31,500
- Cash -€13,402
down €13,402 (-13.5%), from €99,439 to €86,037
mainly Investment in fixed assets (net) (-€62,000) and Other debts (-€18,422)
- Deferred charges and accrued income -€6,000
down €6,000 (-23.9%), from €25,090 to €19,090
- Receivables within one year -€5,808
down €5,808 (-25.2%), from €23,045 to €17,236
of which Other amounts receivable: -€7,426
- Stocks and contracts +€5,000
up €5,000 (+14.3%), from €35,000 to €40,000
- Reserves +€32,972
up €32,972 (+17.2%), from €191,896 to €224,868
- Other debts -€18,422
down €18,422 (-82.8%), from €22,260 to €3,838
- Trade debts +€12,114
up €12,114 (+42.6%), from €28,407 to €40,521
- Debts after one year -€6,093
down €6,093 (-24.2%), from €25,149 to €19,056
- Tax, wage and social debts +€3,526
up €3,526 (+108%), from €3,262 to €6,788
of which Taxes: +€3,713
- Gross operating margin +€33,296
up €33,296 (+75.0%), from €44,406 to €77,702
- Taxes +€11,580
up €11,580 (+220%), from €5,253 to €16,833
- Depreciation +€9,787
up €9,787 (+117%), from €8,383 to €18,170
- Other operating charges +€5,240
up €5,240 (+147%), from €3,555 to €8,795
- Financial charges -€1,029
down €1,029 (-27.1%), from €3,799 to €2,770
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 | €297,129 | €320,749 | +€23,620 | +7.9% |
| Fixed assets | 21/28 | €114,556 | €158,386 | +€43,830 | +38.3% |
| Tangible fixed assets | 22/27 | €114,556 | €158,386 | +€43,830 | +38.3% |
| Land and buildings | 22 | €107,123 | €99,816 | -€7,307 | -6.8% |
| Plant, machinery and equipment | 23 | €7,433 | €27,069 | +€19,637 | +264% |
| Furniture and vehicles | 24 | - | €31,500 | +€31,500 | |
| Current assets | 29/58 | €182,574 | €162,364 | -€20,210 | -11.1% |
| Stocks and contracts in progress | 3 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Contracts in progress | 37 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Amounts receivable within one year | 40/41 | €23,045 | €17,236 | -€5,808 | -25.2% |
| Trade receivables | 40 | €10,489 | €12,106 | +€1,618 | +15.4% |
| Other amounts receivable | 41 | €12,556 | €5,130 | -€7,426 | -59.1% |
| Cash at bank and in hand | 54/58 | €99,439 | €86,037 | -€13,402 | -13.5% |
| Deferred charges and accrued income | 490/1 | €25,090 | €19,090 | -€6,000 | -23.9% |
| Total equity and liabilities | 10/49 | €297,129 | €320,749 | +€23,620 | +7.9% |
| Equity | 10/15 | €210,496 | €243,468 | +€32,972 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,896 | €224,868 | +€32,972 | +17.2% |
| Distributable reserves | 133 | €191,896 | €224,868 | +€32,972 | +17.2% |
| Amounts payable | 17/49 | €86,634 | €77,282 | -€9,352 | -10.8% |
| Amounts payable after more than one year | 17 | €25,149 | €19,056 | -€6,093 | -24.2% |
| Financial debts | 170/4 | €25,149 | €19,056 | -€6,093 | -24.2% |
| Amounts payable within one year | 42/48 | €59,811 | €57,240 | -€2,571 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €5,881 | €6,093 | +€212 | +3.6% |
| Trade debts | 44 | €28,407 | €40,521 | +€12,114 | +42.6% |
| Suppliers | 440/4 | €28,407 | €40,521 | +€12,114 | +42.6% |
| Taxes, remuneration and social security | 45 | €3,262 | €6,788 | +€3,526 | +108% |
| Taxes | 450/3 | €3,075 | €6,788 | +€3,713 | +121% |
| Remuneration and social security | 454/9 | €187 | - | -€187 | |
| Other amounts payable | 47/48 | €22,260 | €3,838 | -€18,422 | -82.8% |
| Accrued charges and deferred income | 492/3 | €1,673 | €985 | -€688 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,383 | €18,170 | +€9,787 | +117% |
| Other operating charges | 640/8 | €3,555 | €8,795 | +€5,240 | +147% |
| Gross operating margin | 9900 | €44,406 | €77,702 | +€33,296 | +75.0% |
| Operating profit (loss) | 9901 | €32,469 | €50,737 | +€18,268 | +56.3% |
| Financial income | 75/76B | €1,872 | €1,838 | -€34 | -1.8% |
| Recurring financial income | 75 | €1,872 | €1,838 | -€34 | -1.8% |
| Financial charges | 65/66B | €3,799 | €2,770 | -€1,029 | -27.1% |
| Recurring financial charges | 65 | €3,799 | €2,770 | -€1,029 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €30,541 | €49,805 | +€19,264 | +63.1% |
| Income taxes | 67/77 | €5,253 | €16,833 | +€11,580 | +220% |
| Profit (loss) for the period | 9904 | €25,288 | €32,972 | +€7,684 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,288 | €32,972 | +€7,684 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.