DAVID 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.
DAVID BOUW
Largest movements
- Receivables within one year +€167,932
up €167,932 (+1299.8%), from €12,920 to €180,853
of which Trade receivables: +€155,010
- Trade debts +€101,400
up €101,400 (+3320.7%), from €3,054 to €104,454
- Advances received +€55,855
new in 2024: €55,855
- Profit (loss) carried forward +€8,555
up €8,555 (+132.9%), from €6,439 to €14,993
- Tax, wage and social debts +€3,484
up €3,484 (+136.7%), from €2,548 to €6,032
- Turnover +€201,187
new in 2024: €201,187
- Purchases and services +€188,542
new in 2024: €188,542
- Other operating charges -€4,632
down €4,632 (-94.7%), from €4,889 to €257
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,092 | €181,335 | +€168,243 | +1285.1% |
| Current assets | 29/58 | €13,092 | €181,335 | +€168,243 | +1285.1% |
| Amounts receivable within one year | 40/41 | €12,920 | €180,853 | +€167,932 | +1299.8% |
| Trade receivables | 40 | - | €155,010 | +€155,010 | |
| Other amounts receivable | 41 | €12,920 | €25,843 | +€12,923 | +100.0% |
| Current investments | 50/53 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €171 | €467 | +€296 | +172.6% |
| Total equity and liabilities | 10/49 | €13,092 | €181,335 | +€168,243 | +1285.1% |
| Equity | 10/15 | €6,439 | €14,993 | +€8,555 | +132.9% |
| Profit (loss) carried forward | 14 | €6,439 | €14,993 | +€8,555 | +132.9% |
| Amounts payable | 17/49 | €6,653 | €166,342 | +€159,689 | +2400.3% |
| Amounts payable within one year | 42/48 | €6,653 | €166,342 | +€159,689 | +2400.3% |
| Trade debts | 44 | €3,054 | €104,454 | +€101,400 | +3320.7% |
| Suppliers | 440/4 | €3,054 | €104,454 | +€101,400 | +3320.7% |
| Advances received on contracts in progress | 46 | - | €55,855 | +€55,855 | |
| Taxes, remuneration and social security | 45 | €2,548 | €6,032 | +€3,484 | +136.7% |
| Taxes | 450/3 | €2,548 | €6,032 | +€3,484 | +136.7% |
| Other amounts payable | 47/48 | €1,051 | - | -€1,051 | |
| Turnover | 70 | - | €201,187 | +€201,187 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €188,542 | +€188,542 | |
| Other operating charges | 640/8 | €4,889 | €257 | -€4,632 | -94.7% |
| Gross operating margin | 9900 | €10,728 | €12,645 | +€1,917 | +17.9% |
| Operating profit (loss) | 9901 | €5,839 | €12,387 | +€6,549 | +112.2% |
| Financial income | 75/76B | - | €965 | +€965 | |
| Recurring financial income | 75 | - | €965 | +€965 | |
| Financial charges | 65/66B | €1,321 | €1,313 | -€7 | -0.6% |
| Recurring financial charges | 65 | €1,321 | €1,313 | -€7 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €4,518 | €12,039 | +€7,521 | +166.5% |
| Income taxes | 67/77 | €1,498 | €3,484 | +€1,986 | +132.5% |
| Profit (loss) for the period | 9904 | €3,019 | €8,555 | +€5,535 | +183.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,019 | €8,555 | +€5,535 | +183.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.