FA 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.
FA BOUW
Largest movements
- Cash +€7,170
up €7,170 (+509%), from €1,408 to €8,578
mainly Net result for the year (+€5,784) and Depreciation (+€1,924)
- Receivables within one year +€2,010
up €2,010 (+24.0%), from €8,382 to €10,392
of which Trade receivables: +€1,203
- Tangible fixed assets -€1,133
down €1,133 (-100%), from €1,133 to €0
- Formation expenses -€790
down €790 (-76.5%), from €1,034 to €243
- Deferred charges and accrued income +€700
new in 2025: €700
- Reserves +€9,457
new in 2025: €9,457
- Profit (loss) carried forward -€4,599
no longer reported in 2025 (was €4,599)
- Tax, wage and social debts +€1,403
up €1,403 (+85.2%), from €1,647 to €3,049
- Other debts +€926
new in 2025: €926
- Trade debts +€770
up €770 (+108%), from €711 to €1,481
- Turnover -€67,787
no longer reported in 2025 (was €67,787)
- Purchases and services -€56,375
no longer reported in 2025 (was €56,375)
- Gross operating margin -€2,621
down €2,621 (-18.2%), from €14,439 to €11,818
- Other operating charges -€2,154
down €2,154 (-69.6%), from €3,093 to €940
- Depreciation -€1,237
down €1,237 (-39.1%), from €3,161 to €1,924
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 | €11,957 | €19,913 | +€7,956 | +66.5% |
| Formation expenses | 20 | €1,034 | €243 | -€790 | -76.5% |
| Fixed assets | 21/28 | €1,133 | €0 | -€1,133 | -100% |
| Tangible fixed assets | 22/27 | €1,133 | €0 | -€1,133 | -100% |
| Plant, machinery and equipment | 23 | €1,133 | €0 | -€1,133 | -100% |
| Current assets | 29/58 | €9,790 | €19,670 | +€9,880 | +101% |
| Amounts receivable within one year | 40/41 | €8,382 | €10,392 | +€2,010 | +24.0% |
| Trade receivables | 40 | €4,797 | €6,000 | +€1,203 | +25.1% |
| Other amounts receivable | 41 | €3,585 | €4,392 | +€807 | +22.5% |
| Cash at bank and in hand | 54/58 | €1,408 | €8,578 | +€7,170 | +509% |
| Deferred charges and accrued income | 490/1 | - | €700 | +€700 | |
| Total equity and liabilities | 10/49 | €11,957 | €19,913 | +€7,956 | +66.5% |
| Equity | 10/15 | €9,599 | €14,457 | +€4,858 | +50.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | - | €9,457 | +€9,457 | |
| Distributable reserves | 133 | - | €9,457 | +€9,457 | |
| Profit (loss) carried forward | 14 | €4,599 | - | -€4,599 | |
| Amounts payable | 17/49 | €2,358 | €5,456 | +€3,098 | +131% |
| Amounts payable within one year | 42/48 | €2,358 | €5,456 | +€3,098 | +131% |
| Trade debts | 44 | €711 | €1,481 | +€770 | +108% |
| Suppliers | 440/4 | €711 | €1,481 | +€770 | +108% |
| Taxes, remuneration and social security | 45 | €1,647 | €3,049 | +€1,403 | +85.2% |
| Taxes | 450/3 | €1,647 | €3,049 | +€1,403 | +85.2% |
| Other amounts payable | 47/48 | - | €926 | +€926 | |
| Turnover | 70 | €67,787 | - | -€67,787 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,375 | - | -€56,375 | |
| Remuneration, social security and pensions | 62 | €794 | - | -€794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,161 | €1,924 | -€1,237 | -39.1% |
| Other operating charges | 640/8 | €3,093 | €940 | -€2,154 | -69.6% |
| Gross operating margin | 9900 | €14,439 | €11,818 | -€2,621 | -18.2% |
| Operating profit (loss) | 9901 | €7,390 | €8,954 | +€1,564 | +21.2% |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €1,466 | €1,669 | +€203 | +13.8% |
| Recurring financial charges | 65 | €1,466 | €1,669 | +€203 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €5,924 | €7,413 | +€1,489 | +25.1% |
| Income taxes | 67/77 | €1,325 | €1,629 | +€304 | +22.9% |
| Profit (loss) for the period | 9904 | €4,599 | €5,784 | +€1,185 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,599 | €5,784 | +€1,185 | +25.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.