D & B BOUWPARTNERS: 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.
D & B BOUWPARTNERS
Largest movements
- Cash -€4,112
down €4,112 (-80.9%), from €5,082 to €970
mainly Net result for the year (-€6,935) and Tax, wage and social debts (-€716)
- Profit (loss) carried forward -€6,935
down €6,935 (-7.6%), from -€90,768 to -€97,704
- Trade debts +€2,658
up €2,658 (+946%), from €281 to €2,939
- Other debts +€881
up €881 (+1.2%), from €75,335 to €76,216
- Tax, wage and social debts -€716
down €716 (-95.8%), from €748 to €31
- Gross operating margin -€8,346
down €8,346, from €2,084 to -€6,262
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 | €6,055 | €1,942 | -€4,112 | -67.9% |
| Current assets | 29/58 | €6,055 | €1,942 | -€4,112 | -67.9% |
| Amounts receivable within one year | 40/41 | €973 | €973 | = | 0.0% |
| Other amounts receivable | 41 | €973 | €973 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,082 | €970 | -€4,112 | -80.9% |
| Total equity and liabilities | 10/49 | €6,055 | €1,942 | -€4,112 | -67.9% |
| Equity | 10/15 | -€70,308 | -€77,244 | -€6,935 | -9.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,768 | -€97,704 | -€6,935 | -7.6% |
| Amounts payable | 17/49 | €76,363 | €79,186 | +€2,823 | +3.7% |
| Amounts payable within one year | 42/48 | €76,363 | €79,186 | +€2,823 | +3.7% |
| Trade debts | 44 | €281 | €2,939 | +€2,658 | +946% |
| Suppliers | 440/4 | €281 | €2,939 | +€2,658 | +946% |
| Taxes, remuneration and social security | 45 | €748 | €31 | -€716 | -95.8% |
| Taxes | 450/3 | €748 | €31 | -€716 | -95.8% |
| Other amounts payable | 47/48 | €75,335 | €76,216 | +€881 | +1.2% |
| Other operating charges | 640/8 | €471 | €465 | -€6 | -1.2% |
| Gross operating margin | 9900 | €2,084 | -€6,262 | -€8,346 | |
| Operating profit (loss) | 9901 | €1,613 | -€6,727 | -€8,340 | |
| Financial charges | 65/66B | €167 | €208 | +€41 | +24.5% |
| Recurring financial charges | 65 | €167 | €208 | +€41 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €1,446 | -€6,935 | -€8,381 | |
| Profit (loss) for the period | 9904 | €1,446 | -€6,935 | -€8,381 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,446 | -€6,935 | -€8,381 |
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 1 November 2026 via checked.be.