De Bouwmakelaar: 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 Bouwmakelaar
Largest movements
- Receivables within one year +€184,096
up €184,096 (+341%), from €53,957 to €238,053
of which Trade receivables: +€119,403
- Tangible fixed assets -€42,711
down €42,711 (-8.6%), from €498,822 to €456,111
- Cash -€23,590
down €23,590 (-95.2%), from €24,776 to €1,186
mainly Receivables within one year (-€184,096) and Debts after one year (-€61,508)
- Reserves +€105,500
up €105,500 (+690%), from €15,283 to €120,784
- Trade debts +€67,411
up €67,411 (+50.7%), from €132,832 to €200,243
- Debts after one year -€61,508
down €61,508 (-17.4%), from €353,624 to €292,116
- Current portion of long-term debt +€23,231
up €23,231 (+78.1%), from €29,760 to €52,992
- Tax, wage and social debts -€17,350
down €17,350 (-86.6%), from €20,027 to €2,678
- Gross operating margin +€106,387
up €106,387 (+171%), from €62,222 to €168,609
- Depreciation +€8,342
up €8,342 (+24.0%), from €34,748 to €43,090
- Other operating charges -€8,113
down €8,113 (-43.4%), from €18,690 to €10,577
- Financial charges +€3,188
up €3,188 (+37.7%), from €8,459 to €11,647
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €583,716 | €702,705 | +€118,989 | +20.4% |
| Fixed assets | 21/28 | €500,394 | €461,004 | -€39,390 | -7.9% |
| Intangible fixed assets | 21 | €1,572 | €1,193 | -€379 | -24.1% |
| Tangible fixed assets | 22/27 | €498,822 | €456,111 | -€42,711 | -8.6% |
| Land and buildings | 22 | €310,464 | €294,269 | -€16,195 | -5.2% |
| Plant, machinery and equipment | 23 | €4,351 | €2,632 | -€1,719 | -39.5% |
| Furniture and vehicles | 24 | €30,812 | €22,449 | -€8,363 | -27.1% |
| Other tangible fixed assets | 26 | €153,194 | €136,761 | -€16,433 | -10.7% |
| Financial fixed assets | 28 | - | €3,700 | +€3,700 | |
| Current assets | 29/58 | €83,322 | €241,702 | +€158,380 | +190% |
| Amounts receivable within one year | 40/41 | €53,957 | €238,053 | +€184,096 | +341% |
| Trade receivables | 40 | €53,070 | €172,474 | +€119,403 | +225% |
| Other amounts receivable | 41 | €887 | €65,579 | +€64,692 | +7,295% |
| Cash at bank and in hand | 54/58 | €24,776 | €1,186 | -€23,590 | -95.2% |
| Deferred charges and accrued income | 490/1 | €4,589 | €2,463 | -€2,126 | -46.3% |
| Total equity and liabilities | 10/49 | €583,716 | €702,705 | +€118,989 | +20.4% |
| Equity | 10/15 | €19,283 | €124,784 | +€105,500 | +547% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,283 | €120,784 | +€105,500 | +690% |
| Distributable reserves | 133 | €15,283 | €120,784 | +€105,500 | +690% |
| Amounts payable | 17/49 | €564,433 | €577,922 | +€13,489 | +2.4% |
| Amounts payable after more than one year | 17 | €353,624 | €292,116 | -€61,508 | -17.4% |
| Financial debts | 170/4 | €353,624 | €292,116 | -€61,508 | -17.4% |
| Amounts payable within one year | 42/48 | €205,343 | €283,250 | +€77,906 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €29,760 | €52,992 | +€23,231 | +78.1% |
| Financial debts | 43 | - | €6,771 | +€6,771 | |
| Credit institutions | 430/8 | - | €6,771 | +€6,771 | |
| Trade debts | 44 | €132,832 | €200,243 | +€67,411 | +50.7% |
| Suppliers | 440/4 | €132,832 | €200,243 | +€67,411 | +50.7% |
| Taxes, remuneration and social security | 45 | €20,027 | €2,678 | -€17,350 | -86.6% |
| Taxes | 450/3 | €20,027 | €2,678 | -€17,350 | -86.6% |
| Other amounts payable | 47/48 | €22,723 | €20,566 | -€2,157 | -9.5% |
| Accrued charges and deferred income | 492/3 | €5,465 | €2,556 | -€2,909 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,748 | €43,090 | +€8,342 | +24.0% |
| Other operating charges | 640/8 | €18,690 | €10,577 | -€8,113 | -43.4% |
| Gross operating margin | 9900 | €62,222 | €168,609 | +€106,387 | +171% |
| Operating profit (loss) | 9901 | €8,784 | €114,941 | +€106,158 | +1,209% |
| Financial income | 75/76B | €1,292 | €2,206 | +€914 | +70.8% |
| Recurring financial income | 75 | €1,292 | €2,206 | +€914 | +70.8% |
| Financial charges | 65/66B | €8,459 | €11,647 | +€3,188 | +37.7% |
| Recurring financial charges | 65 | €8,459 | €11,647 | +€3,188 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €1,616 | €105,500 | +€103,884 | +6,428% |
| Profit (loss) for the period | 9904 | €1,616 | €105,500 | +€103,884 | +6,428% |
| Profit (loss) for the period to be appropriated | 9905 | €1,616 | €105,500 | +€103,884 | +6,428% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.