De Bouwbij: 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.
De Bouwbij
Largest movements
- Cash -€115,588
down €115,588 (-75.6%), from €152,883 to €37,295
mainly Current investments (-€70,000) and Investment in fixed assets (net) (-€68,295)
- Current investments +€70,000
new in 2025: €70,000
- Tangible fixed assets +€51,303
up €51,303 (+73.0%), from €70,320 to €121,623
- Debts within one year +€26,866
up €26,866 (+99.7%), from €26,949 to €53,815
- Profit (loss) carried forward -€22,035
down €22,035 (-52.0%), from -€42,368 to -€64,403
- Depreciation +€6,829
up €6,829 (+67.2%), from €10,162 to €16,992
- Gross operating margin +€492
up €492 (+17.2%), from -€2,854 to -€2,362
- Financial income +€163
new in 2025: €163
- Other operating charges +€138
new in 2025: €138
- Financial charges +€46
up €46 (+1.7%), from €2,660 to €2,706
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 | €223,882 | €229,081 | +€5,199 | +2.3% |
| Fixed assets | 21/28 | €70,320 | €121,623 | +€51,303 | +73.0% |
| Tangible fixed assets | 22/27 | €70,320 | €121,623 | +€51,303 | +73.0% |
| Land and buildings | 22 | €70,320 | €121,623 | +€51,303 | +73.0% |
| Current assets | 29/58 | €153,562 | €107,458 | -€46,104 | -30.0% |
| Amounts receivable within one year | 40/41 | €679 | €0 | -€679 | -100% |
| Other amounts receivable | 41 | €679 | €0 | -€679 | -100% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €152,883 | €37,295 | -€115,588 | -75.6% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €223,882 | €229,081 | +€5,199 | +2.3% |
| Equity | 10/15 | -€42,368 | -€64,403 | -€22,035 | -52.0% |
| Profit (loss) carried forward | 14 | -€42,368 | -€64,403 | -€22,035 | -52.0% |
| Amounts payable | 17/49 | €266,250 | €293,484 | +€27,234 | +10.2% |
| Amounts payable after more than one year | 17 | €235,000 | €235,000 | = | 0.0% |
| Financial debts | 170/4 | €235,000 | €235,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,949 | €53,815 | +€26,866 | +99.7% |
| Trade debts | 44 | €1,949 | €28,815 | +€26,866 | +1,378% |
| Suppliers | 440/4 | €1,949 | €28,815 | +€26,866 | +1,378% |
| Accrued charges and deferred income | 492/3 | €4,301 | €4,669 | +€368 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,162 | €16,992 | +€6,829 | +67.2% |
| Other operating charges | 640/8 | - | €138 | +€138 | |
| Gross operating margin | 9900 | -€2,854 | -€2,362 | +€492 | +17.2% |
| Operating profit (loss) | 9901 | -€13,016 | -€19,491 | -€6,475 | -49.7% |
| Financial income | 75/76B | - | €163 | +€163 | |
| Recurring financial income | 75 | - | €163 | +€163 | |
| Financial charges | 65/66B | €2,660 | €2,706 | +€46 | +1.7% |
| Recurring financial charges | 65 | €2,660 | €2,706 | +€46 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,676 | -€22,035 | -€6,359 | -40.6% |
| Profit (loss) for the period | 9904 | -€15,676 | -€22,035 | -€6,359 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,676 | -€22,035 | -€6,359 | -40.6% |
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 24 October 2026 via checked.be.