BS BOUW: 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.
BS BOUW
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€30,246
up €30,246, from -€6,238 to €24,007
- Other debts -€15,443
down €15,443 (-57.8%), from €26,732 to €11,290
- Tax, wage and social debts -€14,762
down €14,762 (-56.0%), from €26,348 to €11,587
- Debts after one year -€9,447
down €9,447 (-5.7%), from €165,952 to €156,505
- Trade debts +€5,307
up €5,307 (+127%), from €4,188 to €9,496
- Gross operating margin +€37,357
up €37,357 (+89.0%), from €41,971 to €79,328
- Write-downs +€20,185
new in 2024: €20,185
- Taxes -€2,410
down €2,410 (-55.6%), from €4,335 to €1,925
- Financial charges +€1,928
up €1,928 (+22.1%), from €8,738 to €10,666
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,365 | €260,250 | -€3,115 | -1.2% |
| Fixed assets | 21/28 | €241,920 | €240,815 | -€1,106 | -0.5% |
| Tangible fixed assets | 22/27 | €241,920 | €240,565 | -€1,356 | -0.6% |
| Land and buildings | 22 | €232,786 | €228,441 | -€4,344 | -1.9% |
| Plant, machinery and equipment | 23 | €8,697 | €8,937 | +€240 | +2.8% |
| Furniture and vehicles | 24 | €438 | €3,187 | +€2,749 | +628% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €21,445 | €19,435 | -€2,010 | -9.4% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,158 | - | -€1,158 | |
| Trade receivables | 40 | €1,158 | - | -€1,158 | |
| Cash at bank and in hand | 54/58 | €17,647 | €17,895 | +€248 | +1.4% |
| Deferred charges and accrued income | 490/1 | €1,639 | €540 | -€1,100 | -67.1% |
| Total equity and liabilities | 10/49 | €263,365 | €260,250 | -€3,115 | -1.2% |
| Equity | 10/15 | €30,902 | €61,147 | +€30,246 | +97.9% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Contributions outside capital | 11 | €36,000 | €36,000 | = | 0.0% |
| Other | 1109/19 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €1,140 | €1,140 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,140 | €1,140 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,140 | €1,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,238 | €24,007 | +€30,246 | |
| Amounts payable | 17/49 | €232,463 | €199,102 | -€33,361 | -14.4% |
| Amounts payable after more than one year | 17 | €165,952 | €156,505 | -€9,447 | -5.7% |
| Financial debts | 170/4 | €165,952 | €156,505 | -€9,447 | -5.7% |
| Amounts payable within one year | 42/48 | €66,511 | €42,597 | -€23,914 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €9,242 | €10,225 | +€983 | +10.6% |
| Trade debts | 44 | €4,188 | €9,496 | +€5,307 | +127% |
| Suppliers | 440/4 | €4,188 | €9,496 | +€5,307 | +127% |
| Taxes, remuneration and social security | 45 | €26,348 | €11,587 | -€14,762 | -56.0% |
| Taxes | 450/3 | €26,348 | €11,587 | -€14,762 | -56.0% |
| Other amounts payable | 47/48 | €26,732 | €11,290 | -€15,443 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,191 | €12,690 | -€501 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,185 | +€20,185 | |
| Other operating charges | 640/8 | €3,272 | €3,654 | +€381 | +11.7% |
| Gross operating margin | 9900 | €41,971 | €79,328 | +€37,357 | +89.0% |
| Operating profit (loss) | 9901 | €25,508 | €42,799 | +€17,291 | +67.8% |
| Financial income | 75/76B | €5 | €38 | +€33 | +732% |
| Recurring financial income | 75 | €5 | €38 | +€33 | +732% |
| Financial charges | 65/66B | €8,738 | €10,666 | +€1,928 | +22.1% |
| Recurring financial charges | 65 | €8,738 | €10,666 | +€1,928 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €16,774 | €32,171 | +€15,396 | +91.8% |
| Income taxes | 67/77 | €4,335 | €1,925 | -€2,410 | -55.6% |
| Profit (loss) for the period | 9904 | €12,439 | €30,246 | +€17,806 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €12,439 | €30,246 | +€17,806 | +143% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.