CC 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.
CC BOUW
Largest movements
- Cash -€9,973
down €9,973 (-41.5%), from €24,009 to €14,036
mainly Tax, wage and social debts (-€5,362) and Net result for the year (-€3,856)
- Receivables within one year +€2,946
up €2,946 (+46,544%), from €6 to €2,953
of which Other amounts receivable: +€1,946
- Deferred charges and accrued income +€2,665
new in 2026: €2,665
- Tax, wage and social debts -€5,362
down €5,362 (-86.1%), from €6,231 to €869
of which Taxes: -€4,256
- Other debts +€3,976
up €3,976 (+45.2%), from €8,801 to €12,777
- Profit (loss) carried forward -€3,856
new in 2026: -€3,856
- Accrued charges and deferred income +€759
new in 2026: €759
- Gross operating margin -€14,982
down €14,982 (-88.5%), from €16,933 to €1,951
- Taxes -€2,370
down €2,370 (-91.8%), from €2,580 to €211
- Financial charges +€302
up €302 (+11.2%), from €2,692 to €2,994
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,645 | €25,044 | -€4,600 | -15.5% |
| Fixed assets | 21/28 | €5,629 | €5,391 | -€239 | -4.2% |
| Tangible fixed assets | 22/27 | €5,269 | €5,031 | -€239 | -4.5% |
| Plant, machinery and equipment | 23 | €2,670 | €3,193 | +€523 | +19.6% |
| Furniture and vehicles | 24 | €2,599 | €1,837 | -€762 | -29.3% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €24,016 | €19,654 | -€4,362 | -18.2% |
| Amounts receivable within one year | 40/41 | €6 | €2,953 | +€2,946 | +46,544% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €6 | €1,953 | +€1,946 | +30,746% |
| Cash at bank and in hand | 54/58 | €24,009 | €14,036 | -€9,973 | -41.5% |
| Deferred charges and accrued income | 490/1 | - | €2,665 | +€2,665 | |
| Total equity and liabilities | 10/49 | €29,645 | €25,044 | -€4,600 | -15.5% |
| Equity | 10/15 | €13,276 | €9,420 | -€3,856 | -29.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,776 | €10,776 | = | 0.0% |
| Distributable reserves | 133 | €10,776 | €10,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,856 | -€3,856 | |
| Amounts payable | 17/49 | €16,369 | €15,624 | -€745 | -4.5% |
| Amounts payable within one year | 42/48 | €16,369 | €14,865 | -€1,504 | -9.2% |
| Trade debts | 44 | €1,337 | €1,219 | -€118 | -8.8% |
| Suppliers | 440/4 | €1,337 | €1,219 | -€118 | -8.8% |
| Taxes, remuneration and social security | 45 | €6,231 | €869 | -€5,362 | -86.1% |
| Taxes | 450/3 | €5,125 | €869 | -€4,256 | -83.0% |
| Remuneration and social security | 454/9 | €1,106 | - | -€1,106 | |
| Other amounts payable | 47/48 | €8,801 | €12,777 | +€3,976 | +45.2% |
| Accrued charges and deferred income | 492/3 | - | €759 | +€759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €1,739 | +€66 | +4.0% |
| Other operating charges | 640/8 | €858 | €877 | +€19 | +2.2% |
| Gross operating margin | 9900 | €16,933 | €1,951 | -€14,982 | -88.5% |
| Operating profit (loss) | 9901 | €14,403 | -€664 | -€15,067 | |
| Financial income | 75/76B | €2 | €13 | +€11 | +514% |
| Recurring financial income | 75 | €2 | €13 | +€11 | +514% |
| Financial charges | 65/66B | €2,692 | €2,994 | +€302 | +11.2% |
| Recurring financial charges | 65 | €2,692 | €2,994 | +€302 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €11,713 | -€3,645 | -€15,358 | |
| Income taxes | 67/77 | €2,580 | €211 | -€2,370 | -91.8% |
| Profit (loss) for the period | 9904 | €9,132 | -€3,856 | -€12,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,132 | -€3,856 | -€12,988 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.