De Bouwer: 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 Bouwer
Largest movements
- Receivables within one year -€4,645
down €4,645 (-93.7%), from €4,959 to €314
of which Trade receivables: -€4,835
- Profit (loss) carried forward -€2,438
new in 2025: -€2,438
- Other debts -€2,097
down €2,097 (-49.9%), from €4,202 to €2,105
- Trade debts -€146
no longer reported in 2025 (was €146)
- Gross operating margin -€2,362
down €2,362, from €170 to -€2,192
- Financial charges +€51
up €51 (+538.3%), from €9 to €60
- Other operating charges +€25
up €25 (+15.7%), from €161 to €186
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €5,348 | €667 | -€4,680 | -87.5% |
| Fixed assets | 21/28 | €158 | €158 | = | 0.0% |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €5,190 | €509 | -€4,680 | -90.2% |
| Amounts receivable within one year | 40/41 | €4,959 | €314 | -€4,645 | -93.7% |
| Trade receivables | 40 | €4,835 | - | -€4,835 | |
| Other amounts receivable | 41 | €123 | €314 | +€190 | +154.2% |
| Cash at bank and in hand | 54/58 | €220 | €196 | -€24 | -11.0% |
| Deferred charges and accrued income | 490/1 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €5,348 | €667 | -€4,680 | -87.5% |
| Equity | 10/15 | €1,000 | -€1,438 | -€2,438 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Profit (loss) carried forward | 14 | - | -€2,438 | -€2,438 | |
| Amounts payable | 17/49 | €4,348 | €2,105 | -€2,242 | -51.6% |
| Amounts payable within one year | 42/48 | €4,348 | €2,105 | -€2,242 | -51.6% |
| Trade debts | 44 | €146 | - | -€146 | |
| Suppliers | 440/4 | €146 | - | -€146 | |
| Other amounts payable | 47/48 | €4,202 | €2,105 | -€2,097 | -49.9% |
| Other operating charges | 640/8 | €161 | €186 | +€25 | +15.7% |
| Gross operating margin | 9900 | €170 | -€2,192 | -€2,362 | |
| Operating profit (loss) | 9901 | €9 | -€2,378 | -€2,387 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9 | €60 | +€51 | +538.3% |
| Recurring financial charges | 65 | €9 | €60 | +€51 | +538.3% |
| Profit (loss) for the period before taxes | 9903 | - | -€2,438 | -€2,438 | |
| Profit (loss) for the period | 9904 | - | -€2,438 | -€2,438 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€2,438 | -€2,438 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.