D&J 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.
D&J BOUW
Largest movements
- Cash -€8,226
down €8,226 (-25.6%), from €32,159 to €23,933
mainly Other debts (-€6,935) and Receivables within one year (-€4,492)
- Receivables within one year +€4,492
up €4,492 (+95.9%), from €4,683 to €9,174
of which Other amounts receivable: +€5,445
- Tangible fixed assets -€1,007
down €1,007 (-37.1%), from €2,714 to €1,707
- Other debts -€6,935
down €6,935 (-34.3%), from €20,236 to €13,301
- Profit (loss) carried forward +€2,850
up €2,850 (+66.4%), from -€4,290 to -€1,440
- Accrued charges and deferred income -€1,315
no longer reported in 2025 (was €1,315)
- Trade debts +€757
up €757 (+15.5%), from €4,884 to €5,641
- Gross operating margin +€15,034
up €15,034, from -€8,073 to €6,961
- Other operating charges -€528
down €528 (-25.1%), from €2,106 to €1,577
- Financial charges -€418
down €418 (-24.8%), from €1,683 to €1,265
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 | €42,380 | €37,525 | -€4,855 | -11.5% |
| Fixed assets | 21/28 | €2,714 | €1,707 | -€1,007 | -37.1% |
| Tangible fixed assets | 22/27 | €2,714 | €1,707 | -€1,007 | -37.1% |
| Plant, machinery and equipment | 23 | €2,714 | €1,707 | -€1,007 | -37.1% |
| Current assets | 29/58 | €39,666 | €35,817 | -€3,848 | -9.7% |
| Amounts receivable within one year | 40/41 | €4,683 | €9,174 | +€4,492 | +95.9% |
| Trade receivables | 40 | €4,683 | €3,729 | -€953 | -20.4% |
| Other amounts receivable | 41 | - | €5,445 | +€5,445 | |
| Cash at bank and in hand | 54/58 | €32,159 | €23,933 | -€8,226 | -25.6% |
| Deferred charges and accrued income | 490/1 | €2,824 | €2,710 | -€114 | -4.0% |
| Total equity and liabilities | 10/49 | €42,380 | €37,525 | -€4,855 | -11.5% |
| Equity | 10/15 | €15,710 | €18,560 | +€2,850 | +18.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,290 | -€1,440 | +€2,850 | +66.4% |
| Amounts payable | 17/49 | €26,669 | €18,964 | -€7,705 | -28.9% |
| Amounts payable within one year | 42/48 | €25,354 | €18,964 | -€6,390 | -25.2% |
| Trade debts | 44 | €4,884 | €5,641 | +€757 | +15.5% |
| Suppliers | 440/4 | €4,884 | €5,641 | +€757 | +15.5% |
| Taxes, remuneration and social security | 45 | €235 | €23 | -€212 | -90.3% |
| Taxes | 450/3 | €235 | €23 | -€212 | -90.3% |
| Other amounts payable | 47/48 | €20,236 | €13,301 | -€6,935 | -34.3% |
| Accrued charges and deferred income | 492/3 | €1,315 | - | -€1,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €1,007 | = | 0.0% |
| Other operating charges | 640/8 | €2,106 | €1,577 | -€528 | -25.1% |
| Gross operating margin | 9900 | -€8,073 | €6,961 | +€15,034 | |
| Operating profit (loss) | 9901 | -€11,185 | €4,377 | +€15,562 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €1,683 | €1,265 | -€418 | -24.8% |
| Recurring financial charges | 65 | €1,683 | €1,265 | -€418 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,859 | €3,112 | +€15,971 | |
| Income taxes | 67/77 | €235 | €262 | +€27 | +11.6% |
| Profit (loss) for the period | 9904 | -€13,094 | €2,850 | +€15,943 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,094 | €2,850 | +€15,943 |
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 25 October 2026 via checked.be.