Het Bouwplan: 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.
Het Bouwplan
Largest movements
- Receivables after one year +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Receivables within one year +€8,825
up €8,825 (+166%), from €5,317 to €14,142
of which Trade receivables: +€5,444
- Cash -€7,105
down €7,105 (-41.2%), from €17,264 to €10,159
mainly Receivables after one year (-€20,000) and Receivables within one year (-€8,825)
- Tangible fixed assets -€2,982
down €2,982 (-16.8%), from €17,753 to €14,771
of which Plant, machinery and equipment: -€2,300
- Profit (loss) carried forward +€24,729
up €24,729 (+44.7%), from €55,345 to €80,074
- Trade debts -€3,565
no longer reported in 2025 (was €3,565)
- Other debts -€1,264
down €1,264 (-63.4%), from €1,993 to €728
- Tax, wage and social debts -€987
down €987 (-14.2%), from €6,932 to €5,945
- Gross operating margin -€35,808
down €35,808 (-49.8%), from €71,850 to €36,042
- Taxes -€7,616
down €7,616 (-53.5%), from €14,236 to €6,620
- Depreciation +€2,524
up €2,524 (+110%), from €2,297 to €4,821
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 | €70,334 | €89,247 | +€18,913 | +26.9% |
| Fixed assets | 21/28 | €17,753 | €14,771 | -€2,982 | -16.8% |
| Tangible fixed assets | 22/27 | €17,753 | €14,771 | -€2,982 | -16.8% |
| Plant, machinery and equipment | 23 | €10,337 | €8,037 | -€2,300 | -22.2% |
| Furniture and vehicles | 24 | €7,416 | €6,734 | -€682 | -9.2% |
| Current assets | 29/58 | €52,581 | €74,476 | +€21,895 | +41.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Other amounts receivable | 291 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €5,317 | €14,142 | +€8,825 | +166% |
| Trade receivables | 40 | €5,317 | €10,762 | +€5,444 | +102% |
| Other amounts receivable | 41 | - | €3,380 | +€3,380 | |
| Cash at bank and in hand | 54/58 | €17,264 | €10,159 | -€7,105 | -41.2% |
| Deferred charges and accrued income | 490/1 | - | €175 | +€175 | |
| Total equity and liabilities | 10/49 | €70,334 | €89,247 | +€18,913 | +26.9% |
| Equity | 10/15 | €57,845 | €82,574 | +€24,729 | +42.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,345 | €80,074 | +€24,729 | +44.7% |
| Amounts payable | 17/49 | €12,489 | €6,673 | -€5,816 | -46.6% |
| Amounts payable within one year | 42/48 | €12,489 | €6,673 | -€5,816 | -46.6% |
| Trade debts | 44 | €3,565 | - | -€3,565 | |
| Suppliers | 440/4 | €3,565 | - | -€3,565 | |
| Taxes, remuneration and social security | 45 | €6,932 | €5,945 | -€987 | -14.2% |
| Taxes | 450/3 | €6,932 | €5,945 | -€987 | -14.2% |
| Other amounts payable | 47/48 | €1,993 | €728 | -€1,264 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,297 | €4,821 | +€2,524 | +110% |
| Other operating charges | 640/8 | €502 | €554 | +€52 | +10.3% |
| Gross operating margin | 9900 | €71,850 | €36,042 | -€35,808 | -49.8% |
| Operating profit (loss) | 9901 | €69,051 | €30,667 | -€38,384 | -55.6% |
| Financial income | 75/76B | €600 | €800 | +€200 | +33.3% |
| Recurring financial income | 75 | €600 | €800 | +€200 | +33.3% |
| Financial charges | 65/66B | €70 | €118 | +€48 | +69.4% |
| Recurring financial charges | 65 | €70 | €118 | +€48 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €69,581 | €31,349 | -€38,232 | -54.9% |
| Income taxes | 67/77 | €14,236 | €6,620 | -€7,616 | -53.5% |
| Profit (loss) for the period | 9904 | €55,345 | €24,729 | -€30,616 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,345 | €24,729 | -€30,616 | -55.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.