D&S 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&S BOUW
Largest movements
- Receivables within one year -€5,916
down €5,916 (-8.4%), from €70,567 to €64,651
of which Trade receivables: -€5,676
- Formation expenses -€1,489
down €1,489 (-99.2%), from €1,501 to €12
- Profit (loss) carried forward -€16,487
down €16,487 (-63.2%), from -€26,077 to -€42,564
- Tax, wage and social debts +€5,907
up €5,907 (+1,054%), from €561 to €6,467
of which Remuneration and social security: +€5,871
- Trade debts +€2,978
up €2,978 (+46.5%), from €6,406 to €9,385
- Gross operating margin -€13,119
down €13,119 (-1,545%), from -€849 to -€13,967
- Depreciation -€1,352
down €1,352 (-44.2%), from €3,063 to €1,711
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 | €73,189 | €65,200 | -€7,989 | -10.9% |
| Formation expenses | 20 | €1,501 | €12 | -€1,489 | -99.2% |
| Fixed assets | 21/28 | €252 | €30 | -€222 | -88.0% |
| Tangible fixed assets | 22/27 | €252 | €30 | -€222 | -88.0% |
| Plant, machinery and equipment | 23 | €181 | €30 | -€151 | -83.3% |
| Furniture and vehicles | 24 | €70 | €0 | -€70 | -100% |
| Current assets | 29/58 | €71,436 | €65,157 | -€6,279 | -8.8% |
| Stocks and contracts in progress | 3 | €500 | €350 | -€150 | -30.0% |
| Stocks | 30/36 | €500 | €350 | -€150 | -30.0% |
| Amounts receivable within one year | 40/41 | €70,567 | €64,651 | -€5,916 | -8.4% |
| Trade receivables | 40 | €69,772 | €64,095 | -€5,676 | -8.1% |
| Other amounts receivable | 41 | €795 | €555 | -€240 | -30.2% |
| Cash at bank and in hand | 54/58 | €42 | €156 | +€114 | +269% |
| Deferred charges and accrued income | 490/1 | €327 | - | -€327 | |
| Total equity and liabilities | 10/49 | €73,189 | €65,200 | -€7,989 | -10.9% |
| Equity | 10/15 | -€7,477 | -€23,964 | -€16,487 | -220% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,077 | -€42,564 | -€16,487 | -63.2% |
| Amounts payable | 17/49 | €80,666 | €89,164 | +€8,498 | +10.5% |
| Amounts payable after more than one year | 17 | €65,750 | €65,750 | = | 0.0% |
| Financial debts | 170/4 | €65,750 | €65,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,467 | €23,352 | +€8,885 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €6,406 | €9,385 | +€2,978 | +46.5% |
| Suppliers | 440/4 | €6,406 | €9,385 | +€2,978 | +46.5% |
| Taxes, remuneration and social security | 45 | €561 | €6,467 | +€5,907 | +1,054% |
| Taxes | 450/3 | - | €36 | +€36 | |
| Remuneration and social security | 454/9 | €561 | €6,431 | +€5,871 | +1,047% |
| Accrued charges and deferred income | 492/3 | €449 | €62 | -€387 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,063 | €1,711 | -€1,352 | -44.2% |
| Other operating charges | 640/8 | €776 | €642 | -€134 | -17.3% |
| Gross operating margin | 9900 | -€849 | -€13,967 | -€13,119 | -1,545% |
| Operating profit (loss) | 9901 | -€4,688 | -€16,320 | -€11,632 | -248% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €107 | €167 | +€60 | +56.7% |
| Recurring financial charges | 65 | €107 | €167 | +€60 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,780 | -€16,487 | -€11,707 | -245% |
| Profit (loss) for the period | 9904 | -€4,780 | -€16,487 | -€11,707 | -245% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,780 | -€16,487 | -€11,707 | -245% |
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 15 October 2026 via checked.be.