DS BOUW: 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.
DS BOUW
Largest movements
- Cash +€6,140
up €6,140 (+37.6%), from €16,321 to €22,461
mainly Receivables within one year (+€5,927) and Tax, wage and social debts (+€5,322)
- Receivables within one year -€5,927
down €5,927 (-34.3%), from €17,265 to €11,339
of which Trade receivables: -€5,014
- Tangible fixed assets +€4,513
up €4,513 (+18.8%), from €23,968 to €28,481
of which Land and buildings: +€4,215
- Tax, wage and social debts +€5,322
up €5,322 (+95.2%), from €5,589 to €10,911
of which Remuneration and social security: +€5,746
- Trade debts +€4,995
up €4,995 (+439%), from €1,136 to €6,131
- Profit (loss) carried forward -€2,875
down €2,875 (-9.5%), from €30,207 to €27,332
- Other debts -€2,430
down €2,430 (-12.3%), from €19,735 to €17,305
- Gross operating margin -€3,202
down €3,202 (-30.8%), from €10,409 to €7,207
- Depreciation +€1,701
up €1,701 (+211%), from €806 to €2,508
- Staff costs -€475
down €475 (-11.9%), from €3,973 to €3,499
- Taxes -€424
down €424 (-16.6%), from €2,549 to €2,125
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 | €59,667 | €64,679 | +€5,012 | +8.4% |
| Fixed assets | 21/28 | €23,968 | €28,481 | +€4,513 | +18.8% |
| Tangible fixed assets | 22/27 | €23,968 | €28,481 | +€4,513 | +18.8% |
| Land and buildings | 22 | €17,713 | €21,928 | +€4,215 | +23.8% |
| Plant, machinery and equipment | 23 | €2,970 | €4,375 | +€1,405 | +47.3% |
| Furniture and vehicles | 24 | €3,284 | €2,177 | -€1,107 | -33.7% |
| Current assets | 29/58 | €35,700 | €36,199 | +€499 | +1.4% |
| Amounts receivable within one year | 40/41 | €17,265 | €11,339 | -€5,927 | -34.3% |
| Trade receivables | 40 | €14,472 | €9,458 | -€5,014 | -34.6% |
| Other amounts receivable | 41 | €2,793 | €1,881 | -€913 | -32.7% |
| Cash at bank and in hand | 54/58 | €16,321 | €22,461 | +€6,140 | +37.6% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,399 | +€286 | +13.5% |
| Total equity and liabilities | 10/49 | €59,667 | €64,679 | +€5,012 | +8.4% |
| Equity | 10/15 | €33,207 | €30,332 | -€2,875 | -8.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,207 | €27,332 | -€2,875 | -9.5% |
| Amounts payable | 17/49 | €26,460 | €34,347 | +€7,887 | +29.8% |
| Amounts payable within one year | 42/48 | €26,460 | €34,347 | +€7,887 | +29.8% |
| Trade debts | 44 | €1,136 | €6,131 | +€4,995 | +439% |
| Suppliers | 440/4 | €1,136 | €6,131 | +€4,995 | +439% |
| Taxes, remuneration and social security | 45 | €5,589 | €10,911 | +€5,322 | +95.2% |
| Taxes | 450/3 | €3,380 | €2,956 | -€424 | -12.5% |
| Remuneration and social security | 454/9 | €2,210 | €7,955 | +€5,746 | +260% |
| Other amounts payable | 47/48 | €19,735 | €17,305 | -€2,430 | -12.3% |
| Remuneration, social security and pensions | 62 | €3,973 | €3,499 | -€475 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €806 | €2,508 | +€1,701 | +211% |
| Other operating charges | 640/8 | €1,885 | €1,868 | -€18 | -0.9% |
| Gross operating margin | 9900 | €10,409 | €7,207 | -€3,202 | -30.8% |
| Operating profit (loss) | 9901 | €3,744 | -€667 | -€4,411 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -100% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100% |
| Financial charges | 65/66B | €49 | €83 | +€34 | +69.8% |
| Recurring financial charges | 65 | €49 | €83 | +€34 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €3,707 | -€750 | -€4,457 | |
| Income taxes | 67/77 | €2,549 | €2,125 | -€424 | -16.6% |
| Profit (loss) for the period | 9904 | €1,158 | -€2,875 | -€4,033 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,158 | -€2,875 | -€4,033 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.