GUN BOUW CONSTRUCT: what changed
Two fiscal 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.
GUN BOUW CONSTRUCT
Largest movements
- Receivables within one year -€4,982
down €4,982 (-27.7%), from €17,993 to €13,011
of which Other amounts receivable: -€3,447
- Cash -€1,882
down €1,882 (-16.7%), from €11,282 to €9,400
mainly Other debts (-€12,783) and Advances received (-€1,000)
- Other debts -€12,783
down €12,783 (-83.0%), from €15,410 to €2,627
- Trade debts +€4,414
new in 2025: €4,414
- Profit (loss) carried forward +€3,363
up €3,363 (+38.7%), from €8,698 to €12,061
- Advances received -€1,000
no longer reported in 2025 (was €1,000)
- Tax, wage and social debts -€637
down €637 (-15.3%), from €4,171 to €3,534
of which Taxes: -€2,090
- Gross operating margin -€12,215
down €12,215 (-26.5%), from €46,088 to €33,873
- Staff costs +€6,040
up €6,040 (+25.5%), from €23,684 to €29,724
- Taxes +€500
new in 2025: €500
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 | €29,500 | €22,636 | -€6,864 | -23.3% |
| Fixed assets | 21/28 | €225 | €225 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €29,275 | €22,411 | -€6,864 | -23.4% |
| Amounts receivable within one year | 40/41 | €17,993 | €13,011 | -€4,982 | -27.7% |
| Trade receivables | 40 | €13,930 | €12,395 | -€1,535 | -11.0% |
| Other amounts receivable | 41 | €4,063 | €616 | -€3,447 | -84.8% |
| Cash at bank and in hand | 54/58 | €11,282 | €9,400 | -€1,882 | -16.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,500 | €22,636 | -€6,864 | -23.3% |
| Equity | 10/15 | €8,698 | €12,061 | +€3,363 | +38.7% |
| Profit (loss) carried forward | 14 | €8,698 | €12,061 | +€3,363 | +38.7% |
| Amounts payable | 17/49 | €20,802 | €10,575 | -€10,227 | -49.2% |
| Amounts payable after more than one year | 17 | €221 | - | -€221 | |
| Financial debts | 170/4 | €221 | - | -€221 | |
| Amounts payable within one year | 42/48 | €20,581 | €10,575 | -€10,006 | -48.6% |
| Trade debts | 44 | - | €4,414 | +€4,414 | |
| Suppliers | 440/4 | - | €4,414 | +€4,414 | |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €4,171 | €3,534 | -€637 | -15.3% |
| Taxes | 450/3 | €2,590 | €500 | -€2,090 | -80.7% |
| Remuneration and social security | 454/9 | €1,581 | €3,034 | +€1,453 | +91.9% |
| Other amounts payable | 47/48 | €15,410 | €2,627 | -€12,783 | -83.0% |
| Remuneration, social security and pensions | 62 | €23,684 | €29,724 | +€6,040 | +25.5% |
| Other operating charges | 640/8 | - | €164 | +€164 | |
| Gross operating margin | 9900 | €46,088 | €33,873 | -€12,215 | -26.5% |
| Operating profit (loss) | 9901 | €22,404 | €3,985 | -€18,419 | -82.2% |
| Financial charges | 65/66B | €285 | €122 | -€163 | -57.2% |
| Recurring financial charges | 65 | €285 | €122 | -€163 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €22,119 | €3,863 | -€18,256 | -82.5% |
| Income taxes | 67/77 | - | €500 | +€500 | |
| Profit (loss) for the period | 9904 | €22,119 | €3,363 | -€18,756 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,119 | €3,363 | -€18,756 | -84.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.