IS 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.
IS BOUW
Largest movements
- Receivables within one year -€21,163
down €21,163 (-87.1%), from €24,294 to €3,131
of which Other amounts receivable: -€17,038
- Tangible fixed assets -€13,248
down €13,248 (-20.7%), from €63,934 to €50,686
of which Furniture and vehicles: -€12,093
- Cash -€12,241
down €12,241 (-90.7%), from €13,501 to €1,259
mainly Debts after one year (-€27,090) and Contributions, distributions and other (-€21,412)
- Debts after one year -€27,090
down €27,090 (-35.7%), from €75,825 to €48,735
- Tax, wage and social debts -€11,776
down €11,776 (-26.5%), from €44,470 to €32,695
of which Taxes: -€12,166
- Reserves -€8,192
down €8,192 (-9.6%), from €85,143 to €76,951
- Gross operating margin -€12,891
down €12,891 (-20.2%), from €63,682 to €50,791
- Staff costs -€2,530
no longer reported in 2024 (was €2,530)
- Taxes +€1,274
up €1,274 (+10.2%), from €12,515 to €13,789
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.
Cash bridge derived
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 | €259,831 | €211,742 | -€48,089 | -18.5% |
| Fixed assets | 21/28 | €220,134 | €206,886 | -€13,248 | -6.0% |
| Tangible fixed assets | 22/27 | €63,934 | €50,686 | -€13,248 | -20.7% |
| Plant, machinery and equipment | 23 | €1,014 | €2,634 | +€1,620 | +159.7% |
| Furniture and vehicles | 24 | €41,162 | €29,069 | -€12,093 | -29.4% |
| Other tangible fixed assets | 26 | €21,758 | €18,984 | -€2,775 | -12.8% |
| Financial fixed assets | 28 | €156,200 | €156,200 | = | 0.0% |
| Current assets | 29/58 | €39,697 | €4,856 | -€34,841 | -87.8% |
| Amounts receivable within one year | 40/41 | €24,294 | €3,131 | -€21,163 | -87.1% |
| Trade receivables | 40 | €6,094 | €1,969 | -€4,125 | -67.7% |
| Other amounts receivable | 41 | €18,200 | €1,162 | -€17,038 | -93.6% |
| Cash at bank and in hand | 54/58 | €13,501 | €1,259 | -€12,241 | -90.7% |
| Deferred charges and accrued income | 490/1 | €1,902 | €466 | -€1,436 | -75.5% |
| Total equity and liabilities | 10/49 | €259,831 | €211,742 | -€48,089 | -18.5% |
| Equity | 10/15 | €97,543 | €89,351 | -€8,192 | -8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,143 | €76,951 | -€8,192 | -9.6% |
| Distributable reserves | 133 | €85,143 | €76,951 | -€8,192 | -9.6% |
| Amounts payable | 17/49 | €162,288 | €122,391 | -€39,897 | -24.6% |
| Amounts payable after more than one year | 17 | €75,825 | €48,735 | -€27,090 | -35.7% |
| Financial debts | 170/4 | €75,825 | €48,735 | -€27,090 | -35.7% |
| Amounts payable within one year | 42/48 | €86,463 | €73,656 | -€12,807 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €28,034 | €27,090 | -€944 | -3.4% |
| Trade debts | 44 | €11,919 | €10,659 | -€1,260 | -10.6% |
| Suppliers | 440/4 | €11,919 | €10,659 | -€1,260 | -10.6% |
| Taxes, remuneration and social security | 45 | €44,470 | €32,695 | -€11,776 | -26.5% |
| Taxes | 450/3 | €38,470 | €26,305 | -€12,166 | -31.6% |
| Remuneration and social security | 454/9 | €6,000 | €6,390 | +€390 | +6.5% |
| Other amounts payable | 47/48 | €2,040 | €3,212 | +€1,172 | +57.5% |
| Remuneration, social security and pensions | 62 | €2,530 | - | -€2,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,473 | €18,095 | +€622 | +3.6% |
| Other operating charges | 640/8 | €1,471 | €1,133 | -€338 | -23.0% |
| Gross operating margin | 9900 | €63,682 | €50,791 | -€12,891 | -20.2% |
| Operating profit (loss) | 9901 | €42,208 | €31,563 | -€10,645 | -25.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +914.3% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +914.3% |
| Financial charges | 65/66B | €4,151 | €4,556 | +€405 | +9.7% |
| Recurring financial charges | 65 | €4,151 | €4,556 | +€405 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €38,057 | €27,009 | -€11,048 | -29.0% |
| Income taxes | 67/77 | €12,515 | €13,789 | +€1,274 | +10.2% |
| Profit (loss) for the period | 9904 | €25,542 | €13,220 | -€12,322 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,542 | €13,220 | -€12,322 | -48.2% |
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 12 October 2026 via checked.be.