DE BOUWMEESTER: 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 BOUWMEESTER
Largest movements
- Tangible fixed assets -€6,299
down €6,299 (-5.2%), from €120,455 to €114,156
- Reserves -€20,000
down €20,000 (-12.4%), from €161,691 to €141,691
of which Distributable reserves: -€20,000
- Profit (loss) carried forward +€12,348
up €12,348 (+14.9%), from -€83,033 to -€70,686
- Gross operating margin +€8,621
up €8,621 (+55.9%), from €15,428 to €24,050
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 | €141,103 | €134,605 | -€6,498 | -4.6% |
| Fixed assets | 21/28 | €120,455 | €114,156 | -€6,299 | -5.2% |
| Tangible fixed assets | 22/27 | €120,455 | €114,156 | -€6,299 | -5.2% |
| Land and buildings | 22 | €120,455 | €114,156 | -€6,299 | -5.2% |
| Current assets | 29/58 | €20,648 | €20,449 | -€199 | -1.0% |
| Amounts receivable within one year | 40/41 | €3,564 | €3,564 | = | 0.0% |
| Trade receivables | 40 | €3,564 | €3,564 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,084 | €16,885 | -€199 | -1.2% |
| Total equity and liabilities | 10/49 | €141,103 | €134,605 | -€6,498 | -4.6% |
| Equity | 10/15 | €141,057 | €133,405 | -€7,652 | -5.4% |
| Contributions | 10/11 | €62,400 | €62,400 | = | 0.0% |
| Capital | 10 | €62,400 | €62,400 | = | 0.0% |
| Issued capital | 100 | €62,400 | €62,400 | = | 0.0% |
| Reserves | 13 | €161,691 | €141,691 | -€20,000 | -12.4% |
| Non-distributable reserves | 130/1 | €6,240 | €6,240 | = | 0.0% |
| Legal reserve | 130 | €6,240 | €6,240 | = | 0.0% |
| Distributable reserves | 133 | €155,451 | €135,451 | -€20,000 | -12.9% |
| Profit (loss) carried forward | 14 | -€83,033 | -€70,686 | +€12,348 | +14.9% |
| Amounts payable | 17/49 | €46 | €1,200 | +€1,154 | +2,523% |
| Amounts payable within one year | 42/48 | €46 | €1,200 | +€1,154 | +2,523% |
| Trade debts | 44 | €46 | €1,200 | +€1,154 | +2,523% |
| Suppliers | 440/4 | €46 | €1,200 | +€1,154 | +2,523% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,427 | €6,299 | -€129 | -2.0% |
| Other operating charges | 640/8 | €5,068 | €5,261 | +€192 | +3.8% |
| Gross operating margin | 9900 | €15,428 | €24,050 | +€8,621 | +55.9% |
| Operating profit (loss) | 9901 | €3,933 | €12,490 | +€8,558 | +218% |
| Financial charges | 65/66B | €120 | €143 | +€23 | +18.8% |
| Recurring financial charges | 65 | €120 | €143 | +€23 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €3,813 | €12,348 | +€8,535 | +224% |
| Profit (loss) for the period | 9904 | €3,813 | €12,348 | +€8,535 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €3,813 | €12,348 | +€8,535 | +224% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.