De Bouwchemist: what changed
Two fiscal 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 Bouwchemist
Largest movements
- Tangible fixed assets +€2.3m
up €2.3m (+2167.6%), from €105,587 to €2.4m
of which Leasing and similar rights: +€2.4m
- Deferred charges and accrued income +€58,500
up €58,500 (+67.0%), from €87,250 to €145,750
- Debts after one year +€2.1m
up €2.1m (+853.0%), from €251,383 to €2.4m
- Other debts +€192,784
up €192,784 (+1032.7%), from €18,668 to €211,452
- Accrued charges and deferred income -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Current portion of long-term debt +€77,532
up €77,532 (+1459.1%), from €5,314 to €82,846
- Gross operating margin +€226,892
up €226,892 (+495.1%), from €45,827 to €272,719
- Other operating charges +€148,857
up €148,857 (+1083.3%), from €13,741 to €162,599
- Financial charges +€51,999
up €51,999 (+6336.6%), from €821 to €52,820
- Depreciation +€46,696
up €46,696 (+555.4%), from €8,408 to €55,105
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.
Cash bridge derived
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 | €520,292 | €2,875,616 | +€2.4m | +452.7% |
| Fixed assets | 21/28 | €225,587 | €2,514,263 | +€2.3m | +1014.5% |
| Tangible fixed assets | 22/27 | €105,587 | €2,394,263 | +€2.3m | +2167.6% |
| Land and buildings | 22 | €88,836 | €0 | -€88,836 | -100.0% |
| Plant, machinery and equipment | 23 | €5,669 | €5,391 | -€279 | -4.9% |
| Furniture and vehicles | 24 | €11,081 | €2,184 | -€8,897 | -80.3% |
| Leasing and similar rights | 25 | - | €2,386,688 | +€2.4m | |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €294,705 | €361,353 | +€66,648 | +22.6% |
| Amounts receivable within one year | 40/41 | €188,067 | €199,133 | +€11,066 | +5.9% |
| Trade receivables | 40 | €166,153 | €166,910 | +€756 | +0.5% |
| Other amounts receivable | 41 | €21,914 | €32,223 | +€10,309 | +47.0% |
| Cash at bank and in hand | 54/58 | €19,388 | €16,470 | -€2,918 | -15.0% |
| Deferred charges and accrued income | 490/1 | €87,250 | €145,750 | +€58,500 | +67.0% |
| Total equity and liabilities | 10/49 | €520,292 | €2,875,616 | +€2.4m | +452.7% |
| Equity | 10/15 | €25,827 | €26,319 | +€493 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,000 | €7,500 | -€3,500 | -31.8% |
| Distributable reserves | 133 | €11,000 | €7,500 | -€3,500 | -31.8% |
| Profit (loss) carried forward | 14 | -€3,773 | €219 | +€3,993 | |
| Amounts payable | 17/49 | €494,466 | €2,849,297 | +€2.4m | +476.2% |
| Amounts payable after more than one year | 17 | €251,383 | €2,395,738 | +€2.1m | +853.0% |
| Financial debts | 170/4 | €251,383 | €2,395,738 | +€2.1m | +853.0% |
| Amounts payable within one year | 42/48 | €163,083 | €453,559 | +€290,476 | +178.1% |
| Current portion of amounts payable after more than one year | 42 | €5,314 | €82,846 | +€77,532 | +1459.1% |
| Trade debts | 44 | €138,832 | €157,322 | +€18,490 | +13.3% |
| Suppliers | 440/4 | €138,832 | €157,322 | +€18,490 | +13.3% |
| Taxes, remuneration and social security | 45 | €269 | €1,939 | +€1,670 | +621.4% |
| Taxes | 450/3 | €269 | €1,939 | +€1,670 | +621.4% |
| Other amounts payable | 47/48 | €18,668 | €211,452 | +€192,784 | +1032.7% |
| Accrued charges and deferred income | 492/3 | €80,000 | €0 | -€80,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €88 | €0 | -€88 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,408 | €55,105 | +€46,696 | +555.4% |
| Other operating charges | 640/8 | €13,741 | €162,599 | +€148,857 | +1083.3% |
| Gross operating margin | 9900 | €45,827 | €272,719 | +€226,892 | +495.1% |
| Operating profit (loss) | 9901 | €23,590 | €55,016 | +€31,427 | +133.2% |
| Financial income | 75/76B | €145 | €0 | -€145 | -100.0% |
| Recurring financial income | 75 | €145 | €0 | -€145 | -100.0% |
| Financial charges | 65/66B | €821 | €52,820 | +€51,999 | +6336.6% |
| Recurring financial charges | 65 | €821 | €52,820 | +€51,999 | +6336.6% |
| Profit (loss) for the period before taxes | 9903 | €22,914 | €2,196 | -€20,718 | -90.4% |
| Income taxes | 67/77 | €269 | €1,704 | +€1,435 | +533.9% |
| Profit (loss) for the period | 9904 | €22,645 | €493 | -€22,152 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,645 | €493 | -€22,152 | -97.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.