FUNDAMENT BOUWONDERNEMING: 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.
FUNDAMENT BOUWONDERNEMING
Largest movements
- Receivables within one year -€17,547
down €17,547 (-53.1%), from €33,065 to €15,518
of which Trade receivables: -€30,583
- Cash +€1,976
up €1,976 (+78.6%), from €2,513 to €4,489
mainly Receivables within one year (+€17,547) and Depreciation (+€272)
- Other debts -€13,747
down €13,747 (-100.0%), from €13,747 to €0
- Trade debts -€1,266
down €1,266 (-73.6%), from €1,720 to €454
- Profit (loss) carried forward -€830
down €830 (-2.6%), from -€32,378 to -€33,208
- Gross operating margin +€4,071
up €4,071, from -€3,317 to €754
- Financial charges +€758
up €758 (+7585.7%), from €10 to €768
- Other operating charges -€137
down €137 (-20.1%), from €681 to €544
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.
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 | €36,143 | €20,300 | -€15,843 | -43.8% |
| Fixed assets | 21/28 | €565 | €293 | -€272 | -48.1% |
| Tangible fixed assets | 22/27 | €565 | €293 | -€272 | -48.1% |
| Furniture and vehicles | 24 | €565 | €293 | -€272 | -48.1% |
| Current assets | 29/58 | €35,578 | €20,007 | -€15,571 | -43.8% |
| Amounts receivable within one year | 40/41 | €33,065 | €15,518 | -€17,547 | -53.1% |
| Trade receivables | 40 | €33,065 | €2,482 | -€30,583 | -92.5% |
| Other amounts receivable | 41 | €0 | €13,036 | +€13,036 | |
| Cash at bank and in hand | 54/58 | €2,513 | €4,489 | +€1,976 | +78.6% |
| Total equity and liabilities | 10/49 | €36,143 | €20,300 | -€15,843 | -43.8% |
| Equity | 10/15 | €20,676 | €19,846 | -€830 | -4.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,555 | €50,555 | = | 0.0% |
| Distributable reserves | 133 | €50,555 | €50,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,378 | -€33,208 | -€830 | -2.6% |
| Amounts payable | 17/49 | €15,467 | €454 | -€15,013 | -97.1% |
| Amounts payable within one year | 42/48 | €15,467 | €454 | -€15,013 | -97.1% |
| Trade debts | 44 | €1,720 | €454 | -€1,266 | -73.6% |
| Suppliers | 440/4 | €1,720 | €454 | -€1,266 | -73.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,747 | €0 | -€13,747 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €9,066 | +€9,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €272 | = | 0.0% |
| Other operating charges | 640/8 | €681 | €544 | -€137 | -20.1% |
| Gross operating margin | 9900 | -€3,317 | €754 | +€4,071 | |
| Operating profit (loss) | 9901 | -€4,270 | -€62 | +€4,207 | +98.5% |
| Financial income | 75/76B | €11 | €0 | -€11 | -100.0% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100.0% |
| Financial charges | 65/66B | €10 | €768 | +€758 | +7585.7% |
| Recurring financial charges | 65 | €10 | €768 | +€758 | +7585.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,268 | -€830 | +€3,438 | +80.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,268 | -€830 | +€3,438 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,268 | -€830 | +€3,438 | +80.6% |
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 12 October 2026 via checked.be.