Bouwwerken Simons: 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 Simons
Largest movements
- Tangible fixed assets +€36,853
up €36,853 (+139%), from €26,528 to €63,381
of which Furniture and vehicles: +€35,551
- Cash +€29,331
up €29,331 (+51.5%), from €56,919 to €86,249
mainly Net result for the year (+€29,733) and Debts after one year (+€16,802)
- Deferred charges and accrued income -€2,491
down €2,491 (-80.5%), from €3,093 to €602
- Reserves +€29,733
up €29,733 (+209%), from €14,247 to €43,980
- Debts after one year +€16,802
up €16,802 (+32.3%), from €52,075 to €68,877
of which Financial debts: +€27,883
- Current portion of long-term debt +€8,617
up €8,617 (+158%), from €5,467 to €14,083
- Trade debts +€8,479
up €8,479 (+76.7%), from €11,056 to €19,535
- Accrued charges and deferred income +€1,870
up €1,870 (+1,500%), from €125 to €1,994
- Gross operating margin +€18,679
up €18,679 (+21.4%), from €87,142 to €105,821
- Taxes +€5,452
up €5,452 (+127%), from €4,279 to €9,731
- Depreciation -€5,088
down €5,088 (-33.5%), from €15,188 to €10,100
- Financial income -€1,403
down €1,403 (-97.3%), from €1,442 to €39
- Financial charges +€1,073
up €1,073 (+33.1%), from €3,246 to €4,318
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 | €90,519 | €154,748 | +€64,230 | +71.0% |
| Fixed assets | 21/28 | €26,528 | €63,381 | +€36,853 | +139% |
| Tangible fixed assets | 22/27 | €26,528 | €63,381 | +€36,853 | +139% |
| Plant, machinery and equipment | 23 | €3,022 | €4,324 | +€1,302 | +43.1% |
| Furniture and vehicles | 24 | €23,507 | €59,057 | +€35,551 | +151% |
| Current assets | 29/58 | €63,991 | €91,367 | +€27,377 | +42.8% |
| Amounts receivable within one year | 40/41 | €3,979 | €4,516 | +€537 | +13.5% |
| Trade receivables | 40 | €147 | €0 | -€147 | -100% |
| Other amounts receivable | 41 | €3,832 | €4,516 | +€683 | +17.8% |
| Cash at bank and in hand | 54/58 | €56,919 | €86,249 | +€29,331 | +51.5% |
| Deferred charges and accrued income | 490/1 | €3,093 | €602 | -€2,491 | -80.5% |
| Total equity and liabilities | 10/49 | €90,519 | €154,748 | +€64,230 | +71.0% |
| Equity | 10/15 | €19,247 | €48,980 | +€29,733 | +154% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,247 | €43,980 | +€29,733 | +209% |
| Distributable reserves | 133 | €14,247 | €43,980 | +€29,733 | +209% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,272 | €105,768 | +€34,497 | +48.4% |
| Amounts payable after more than one year | 17 | €52,075 | €68,877 | +€16,802 | +32.3% |
| Financial debts | 170/4 | €18,364 | €46,248 | +€27,883 | +152% |
| Other amounts payable | 178/9 | €33,710 | €22,630 | -€11,081 | -32.9% |
| Amounts payable within one year | 42/48 | €19,072 | €34,897 | +€15,825 | +83.0% |
| Current portion of amounts payable after more than one year | 42 | €5,467 | €14,083 | +€8,617 | +158% |
| Trade debts | 44 | €11,056 | €19,535 | +€8,479 | +76.7% |
| Suppliers | 440/4 | €11,056 | €19,535 | +€8,479 | +76.7% |
| Taxes, remuneration and social security | 45 | €2,549 | €1,278 | -€1,271 | -49.9% |
| Taxes | 450/3 | €1 | €0 | -€1 | -100% |
| Remuneration and social security | 454/9 | €2,548 | €1,278 | -€1,270 | -49.8% |
| Accrued charges and deferred income | 492/3 | €125 | €1,994 | +€1,870 | +1,500% |
| Remuneration, social security and pensions | 62 | €50,552 | €50,748 | +€196 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,188 | €10,100 | -€5,088 | -33.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,119 | €1,231 | +€112 | +10.0% |
| Gross operating margin | 9900 | €87,142 | €105,821 | +€18,679 | +21.4% |
| Operating profit (loss) | 9901 | €20,283 | €43,742 | +€23,459 | +116% |
| Financial income | 75/76B | €1,442 | €39 | -€1,403 | -97.3% |
| Recurring financial income | 75 | €1,442 | €39 | -€1,403 | -97.3% |
| Financial charges | 65/66B | €3,246 | €4,318 | +€1,073 | +33.1% |
| Recurring financial charges | 65 | €3,246 | €4,318 | +€1,073 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €18,480 | €39,464 | +€20,984 | +114% |
| Income taxes | 67/77 | €4,279 | €9,731 | +€5,452 | +127% |
| Profit (loss) for the period | 9904 | €14,201 | €29,733 | +€15,532 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €14,201 | €29,733 | +€15,532 | +109% |
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.