D & T 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 & T BOUW
Largest movements
- Cash -€9,934
down €9,934 (-50.8%), from €19,565 to €9,631
mainly Net result for the year (-€10,296) and Tax, wage and social debts (-€1,047)
- Tangible fixed assets -€882
down €882 (-21.3%), from €4,143 to €3,261
of which Furniture and vehicles: -€497
- Receivables within one year -€532
down €532 (-3.4%), from €15,577 to €15,046
of which Trade receivables: -€2,777
- Reserves -€6,137
down €6,137 (-36.2%), from €16,973 to €10,835
of which Distributable reserves: -€6,137
- Profit (loss) carried forward -€4,159
down €4,159, from €320 to -€3,839
- Tax, wage and social debts -€1,047
down €1,047 (-59.6%), from €1,756 to €709
- Gross operating margin -€10,378
down €10,378, from €4,444 to -€5,933
- Depreciation -€161
down €161 (-15.4%), from €1,043 to €882
- Other operating charges -€120
down €120 (-4.4%), from €2,690 to €2,571
- Taxes +€81
up €81 (+12.9%), from €628 to €709
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 | €39,917 | €28,601 | -€11,316 | -28.3% |
| Fixed assets | 21/28 | €4,143 | €3,261 | -€882 | -21.3% |
| Tangible fixed assets | 22/27 | €4,143 | €3,261 | -€882 | -21.3% |
| Furniture and vehicles | 24 | €1,460 | €963 | -€497 | -34.0% |
| Other tangible fixed assets | 26 | €2,683 | €2,298 | -€385 | -14.3% |
| Current assets | 29/58 | €35,774 | €25,340 | -€10,434 | -29.2% |
| Amounts receivable within one year | 40/41 | €15,577 | €15,046 | -€532 | -3.4% |
| Trade receivables | 40 | €2,777 | €0 | -€2,777 | -100% |
| Other amounts receivable | 41 | €12,800 | €15,046 | +€2,245 | +17.5% |
| Cash at bank and in hand | 54/58 | €19,565 | €9,631 | -€9,934 | -50.8% |
| Deferred charges and accrued income | 490/1 | €631 | €663 | +€32 | +5.0% |
| Total equity and liabilities | 10/49 | €39,917 | €28,601 | -€11,316 | -28.3% |
| Equity | 10/15 | €37,292 | €26,996 | -€10,296 | -27.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,973 | €10,835 | -€6,137 | -36.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,973 | €10,835 | -€6,137 | -36.2% |
| Profit (loss) carried forward | 14 | €320 | -€3,839 | -€4,159 | |
| Amounts payable | 17/49 | €2,625 | €1,605 | -€1,020 | -38.9% |
| Amounts payable within one year | 42/48 | €2,625 | €1,605 | -€1,020 | -38.9% |
| Trade debts | 44 | €869 | €896 | +€27 | +3.1% |
| Suppliers | 440/4 | €869 | €896 | +€27 | +3.1% |
| Taxes, remuneration and social security | 45 | €1,756 | €709 | -€1,047 | -59.6% |
| Taxes | 450/3 | €1,756 | €709 | -€1,047 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,043 | €882 | -€161 | -15.4% |
| Other operating charges | 640/8 | €2,690 | €2,571 | -€120 | -4.4% |
| Gross operating margin | 9900 | €4,444 | -€5,933 | -€10,378 | |
| Operating profit (loss) | 9901 | €712 | -€9,385 | -€10,097 | |
| Financial charges | 65/66B | €196 | €202 | +€6 | +2.8% |
| Recurring financial charges | 65 | €196 | €202 | +€6 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €515 | -€9,587 | -€10,103 | |
| Income taxes | 67/77 | €628 | €709 | +€81 | +12.9% |
| Profit (loss) for the period | 9904 | -€113 | -€10,296 | -€10,183 | -9,031% |
| Profit (loss) for the period to be appropriated | 9905 | -€113 | -€10,296 | -€10,183 | -9,031% |
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 26 October 2026 via checked.be.