BVBOUWCOÖRDINATIE: 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.
BVBOUWCOÖRDINATIE
Largest movements
- Receivables within one year +€13,252
up €13,252 (+76.0%), from €17,434 to €30,686
of which Other amounts receivable: +€11,535
- Cash -€9,968
down €9,968 (-22.6%), from €44,173 to €34,206
mainly Contributions, distributions and other (-€28,537) and Receivables within one year (-€13,252)
- Stocks and contracts -€5,500
down €5,500 (-100%), from €5,500 to €0
- Other debts +€28,537
up €28,537, from €0 to €28,537
- Reserves -€10,849
down €10,849 (-31.6%), from €34,374 to €23,526
of which Distributable reserves: -€10,849
- Profit (loss) carried forward -€8,717
down €8,717 (-100%), from €8,717 to €0
- Tax, wage and social debts -€6,626
down €6,626 (-44.3%), from €14,954 to €8,328
of which Taxes: -€6,626
- Trade debts -€4,270
down €4,270 (-50.9%), from €8,388 to €4,118
- Gross operating margin +€16,685
up €16,685 (+485%), from €3,440 to €20,125
- Taxes +€3,828
up €3,828, from €0 to €3,828
- Financial charges +€1,462
up €1,462 (+212%), from €688 to €2,150
- Other operating charges +€1,208
up €1,208 (+180%), from €670 to €1,878
- Depreciation +€658
up €658 (+23.2%), from €2,839 to €3,497
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 | €77,977 | €75,359 | -€2,618 | -3.4% |
| Fixed assets | 21/28 | €10,870 | €10,467 | -€403 | -3.7% |
| Tangible fixed assets | 22/27 | €10,870 | €10,467 | -€403 | -3.7% |
| Furniture and vehicles | 24 | €10,870 | €8,494 | -€2,376 | -21.9% |
| Other tangible fixed assets | 26 | - | €1,973 | +€1,973 | |
| Current assets | 29/58 | €67,107 | €64,892 | -€2,215 | -3.3% |
| Stocks and contracts in progress | 3 | €5,500 | €0 | -€5,500 | -100% |
| Stocks | 30/36 | €5,500 | €0 | -€5,500 | -100% |
| Amounts receivable within one year | 40/41 | €17,434 | €30,686 | +€13,252 | +76.0% |
| Trade receivables | 40 | €15,333 | €17,051 | +€1,717 | +11.2% |
| Other amounts receivable | 41 | €2,100 | €13,635 | +€11,535 | +549% |
| Cash at bank and in hand | 54/58 | €44,173 | €34,206 | -€9,968 | -22.6% |
| Total equity and liabilities | 10/49 | €77,977 | €75,359 | -€2,618 | -3.4% |
| Equity | 10/15 | €49,291 | €29,726 | -€19,566 | -39.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,374 | €23,526 | -€10,849 | -31.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €34,374 | €23,526 | -€10,849 | -31.6% |
| Profit (loss) carried forward | 14 | €8,717 | €0 | -€8,717 | -100% |
| Amounts payable | 17/49 | €28,686 | €45,633 | +€16,947 | +59.1% |
| Amounts payable after more than one year | 17 | €2,777 | €1,342 | -€1,434 | -51.7% |
| Financial debts | 170/4 | €2,777 | €1,342 | -€1,434 | -51.7% |
| Amounts payable within one year | 42/48 | €25,909 | €44,291 | +€18,381 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €740 | +€740 | |
| Trade debts | 44 | €8,388 | €4,118 | -€4,270 | -50.9% |
| Suppliers | 440/4 | €8,388 | €4,118 | -€4,270 | -50.9% |
| Advances received on contracts in progress | 46 | €2,567 | €2,567 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,954 | €8,328 | -€6,626 | -44.3% |
| Taxes | 450/3 | €14,954 | €8,328 | -€6,626 | -44.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €28,537 | +€28,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,839 | €3,497 | +€658 | +23.2% |
| Other operating charges | 640/8 | €670 | €1,878 | +€1,208 | +180% |
| Gross operating margin | 9900 | €3,440 | €20,125 | +€16,685 | +485% |
| Operating profit (loss) | 9901 | -€69 | €14,750 | +€14,819 | |
| Financial income | 75/76B | €1 | €200 | +€199 | +39,041% |
| Recurring financial income | 75 | €1 | €200 | +€199 | +39,041% |
| Financial charges | 65/66B | €688 | €2,150 | +€1,462 | +212% |
| Recurring financial charges | 65 | €688 | €2,150 | +€1,462 | +212% |
| Profit (loss) for the period before taxes | 9903 | -€757 | €12,800 | +€13,556 | |
| Income taxes | 67/77 | €0 | €3,828 | +€3,828 | |
| Profit (loss) for the period | 9904 | -€757 | €8,972 | +€9,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€757 | €8,972 | +€9,729 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.