IBM 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.
IBM BOUW
Largest movements
- Receivables within one year +€619,394
up €619,394 (+980%), from €63,210 to €682,604
of which Trade receivables: +€604,291
- Tangible fixed assets +€43,897
up €43,897 (+8,125%), from €540 to €44,437
of which Furniture and vehicles: +€44,006
- Trade debts +€520,054
up €520,054 (+45,752%), from €1,137 to €521,191
- Profit (loss) carried forward +€70,168
up €70,168 (+120%), from €58,429 to €128,596
- Tax, wage and social debts +€33,712
up €33,712 (+212%), from €15,920 to €49,633
of which Taxes: +€30,175
- Debts after one year +€22,434
new in 2024: €22,434
- Current portion of long-term debt +€18,122
new in 2024: €18,122
- Gross operating margin +€113,689
up €113,689 (+157%), from €72,437 to €186,126
- Taxes +€29,684
up €29,684 (+252%), from €11,765 to €41,449
- Financial income -€22,619
down €22,619 (-99.0%), from €22,843 to €224
- Depreciation +€9,069
up €9,069 (+178,527%), from €5 to €9,074
- Staff costs +€7,630
up €7,630 (+16.4%), from €46,465 to €54,096
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,216 | €748,706 | +€664,490 | +789% |
| Fixed assets | 21/28 | €540 | €44,437 | +€43,897 | +8,125% |
| Tangible fixed assets | 22/27 | €540 | €44,437 | +€43,897 | +8,125% |
| Plant, machinery and equipment | 23 | €540 | €431 | -€109 | -20.2% |
| Furniture and vehicles | 24 | - | €44,006 | +€44,006 | |
| Current assets | 29/58 | €83,676 | €704,269 | +€620,593 | +742% |
| Amounts receivable within one year | 40/41 | €63,210 | €682,604 | +€619,394 | +980% |
| Trade receivables | 40 | €34,990 | €639,281 | +€604,291 | +1,727% |
| Other amounts receivable | 41 | €28,220 | €43,323 | +€15,103 | +53.5% |
| Cash at bank and in hand | 54/58 | €19,566 | €19,969 | +€403 | +2.1% |
| Deferred charges and accrued income | 490/1 | €900 | €1,696 | +€796 | +88.4% |
| Total equity and liabilities | 10/49 | €84,216 | €748,706 | +€664,490 | +789% |
| Equity | 10/15 | €67,159 | €137,326 | +€70,168 | +104% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,730 | €3,730 | = | 0.0% |
| Distributable reserves | 133 | €3,730 | €3,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,429 | €128,596 | +€70,168 | +120% |
| Amounts payable | 17/49 | €17,057 | €611,379 | +€594,322 | +3,484% |
| Amounts payable after more than one year | 17 | - | €22,434 | +€22,434 | |
| Financial debts | 170/4 | - | €22,434 | +€22,434 | |
| Amounts payable within one year | 42/48 | €17,057 | €588,945 | +€571,888 | +3,353% |
| Current portion of amounts payable after more than one year | 42 | - | €18,122 | +€18,122 | |
| Trade debts | 44 | €1,137 | €521,191 | +€520,054 | +45,752% |
| Suppliers | 440/4 | €1,137 | €521,191 | +€520,054 | +45,752% |
| Taxes, remuneration and social security | 45 | €15,920 | €49,633 | +€33,712 | +212% |
| Taxes | 450/3 | €11,818 | €41,994 | +€30,175 | +255% |
| Remuneration and social security | 454/9 | €4,102 | €7,639 | +€3,537 | +86.2% |
| Remuneration, social security and pensions | 62 | €46,465 | €54,096 | +€7,630 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €9,074 | +€9,069 | +178,527% |
| Other operating charges | 640/8 | €5,745 | €9,205 | +€3,460 | +60.2% |
| Gross operating margin | 9900 | €72,437 | €186,126 | +€113,689 | +157% |
| Operating profit (loss) | 9901 | €20,222 | €113,751 | +€93,529 | +463% |
| Financial income | 75/76B | €22,843 | €224 | -€22,619 | -99.0% |
| Recurring financial income | 75 | €22,843 | €224 | -€22,619 | -99.0% |
| Financial charges | 65/66B | €451 | €2,358 | +€1,907 | +423% |
| Recurring financial charges | 65 | €451 | €2,358 | +€1,907 | +423% |
| Profit (loss) for the period before taxes | 9903 | €42,613 | €111,616 | +€69,003 | +162% |
| Income taxes | 67/77 | €11,765 | €41,449 | +€29,684 | +252% |
| Profit (loss) for the period | 9904 | €30,849 | €70,168 | +€39,319 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €30,849 | €70,168 | +€39,319 | +127% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.