Bureau Constructief: 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.
Bureau Constructief
Largest movements
- Cash +€37,226
up €37,226 (+195.8%), from €19,011 to €56,237
mainly Net result for the year (+€14,113) and Receivables within one year (+€10,056)
- Receivables within one year -€10,056
down €10,056 (-24.5%), from €41,004 to €30,948
of which Trade receivables: -€11,135
- Tangible fixed assets -€7,577
down €7,577 (-27.8%), from €27,256 to €19,679
- Deferred charges and accrued income -€3,350
down €3,350 (-75.4%), from €4,444 to €1,094
- Reserves +€14,113
up €14,113 (+22.5%), from €62,814 to €76,927
- Accrued charges and deferred income +€5,940
up €5,940 (+1338.5%), from €444 to €6,383
- Debts after one year -€4,224
down €4,224 (-48.7%), from €8,665 to €4,442
- Trade debts -€2,127
down €2,127 (-19.9%), from €10,679 to €8,552
- Tax, wage and social debts +€2,088
new in 2025: €2,088
- Gross operating margin -€38,115
down €38,115 (-56.5%), from €67,450 to €29,336
- Staff costs -€19,696
down €19,696, from €19,638 to -€58
- Taxes -€4,849
down €4,849 (-44.0%), from €11,014 to €6,164
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.
Cash bridge derived
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 | €91,849 | €108,052 | +€16,203 | +17.6% |
| Fixed assets | 21/28 | €27,390 | €19,773 | -€7,617 | -27.8% |
| Intangible fixed assets | 21 | €134 | €94 | -€40 | -29.8% |
| Tangible fixed assets | 22/27 | €27,256 | €19,679 | -€7,577 | -27.8% |
| Furniture and vehicles | 24 | €27,256 | €19,679 | -€7,577 | -27.8% |
| Current assets | 29/58 | €64,459 | €88,279 | +€23,820 | +37.0% |
| Amounts receivable within one year | 40/41 | €41,004 | €30,948 | -€10,056 | -24.5% |
| Trade receivables | 40 | €36,261 | €25,126 | -€11,135 | -30.7% |
| Other amounts receivable | 41 | €4,743 | €5,822 | +€1,079 | +22.7% |
| Cash at bank and in hand | 54/58 | €19,011 | €56,237 | +€37,226 | +195.8% |
| Deferred charges and accrued income | 490/1 | €4,444 | €1,094 | -€3,350 | -75.4% |
| Total equity and liabilities | 10/49 | €91,849 | €108,052 | +€16,203 | +17.6% |
| Equity | 10/15 | €67,814 | €81,927 | +€14,113 | +20.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,814 | €76,927 | +€14,113 | +22.5% |
| Distributable reserves | 133 | €62,814 | €76,927 | +€14,113 | +22.5% |
| Amounts payable | 17/49 | €24,035 | €26,125 | +€2,090 | +8.7% |
| Amounts payable after more than one year | 17 | €8,665 | €4,442 | -€4,224 | -48.7% |
| Financial debts | 170/4 | €8,665 | €4,442 | -€4,224 | -48.7% |
| Amounts payable within one year | 42/48 | €14,926 | €15,300 | +€374 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €4,016 | €4,224 | +€208 | +5.2% |
| Trade debts | 44 | €10,679 | €8,552 | -€2,127 | -19.9% |
| Suppliers | 440/4 | €10,679 | €8,552 | -€2,127 | -19.9% |
| Taxes, remuneration and social security | 45 | - | €2,088 | +€2,088 | |
| Taxes | 450/3 | - | €2,088 | +€2,088 | |
| Other amounts payable | 47/48 | €231 | €436 | +€206 | +89.1% |
| Accrued charges and deferred income | 492/3 | €444 | €6,383 | +€5,940 | +1338.5% |
| Remuneration, social security and pensions | 62 | €19,638 | -€58 | -€19,696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,256 | €7,617 | +€361 | +5.0% |
| Other operating charges | 640/8 | €563 | €766 | +€203 | +36.0% |
| Gross operating margin | 9900 | €67,450 | €29,336 | -€38,115 | -56.5% |
| Operating profit (loss) | 9901 | €39,994 | €21,011 | -€18,983 | -47.5% |
| Financial income | 75/76B | €45 | €137 | +€92 | +207.1% |
| Recurring financial income | 75 | €45 | €137 | +€92 | +207.1% |
| Financial charges | 65/66B | €1,021 | €871 | -€150 | -14.7% |
| Recurring financial charges | 65 | €1,021 | €871 | -€150 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €39,018 | €20,277 | -€18,740 | -48.0% |
| Income taxes | 67/77 | €11,014 | €6,164 | -€4,849 | -44.0% |
| Profit (loss) for the period | 9904 | €28,004 | €14,113 | -€13,891 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,004 | €14,113 | -€13,891 | -49.6% |
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 11 October 2026 via checked.be.