METAALCONSTRUCTIE BOUCKAERT: 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.
METAALCONSTRUCTIE BOUCKAERT
Largest movements
- Receivables within one year +€97,651
up €97,651 (+18.8%), from €519,011 to €616,662
of which Other amounts receivable: +€67,481
- Tangible fixed assets -€58,659
down €58,659 (-8.8%), from €666,873 to €608,215
of which Land and buildings: -€33,220
- Cash -€49,091
down €49,091 (-12.1%), from €404,988 to €355,897
mainly Receivables within one year (-€97,651) and Other debts (-€96,730)
- Accrued charges and deferred income +€113,244
up €113,244 (+22.5%), from €502,224 to €615,468
- Other debts -€96,730
down €96,730 (-88.0%), from €109,970 to €13,240
- Reserves +€86,000
up €86,000 (+31.3%), from €274,360 to €360,360
of which Distributable reserves: +€86,000
- Debts after one year -€61,085
down €61,085 (-13.4%), from €456,774 to €395,689
- Tax, wage and social debts -€52,806
down €52,806 (-44.5%), from €118,684 to €65,878
of which Taxes: -€55,414
- Gross operating margin +€61,333
up €61,333 (+23.8%), from €258,017 to €319,350
- Taxes +€13,368
up €13,368 (+44.0%), from €30,357 to €43,725
- Staff costs +€10,682
up €10,682 (+10.8%), from €98,849 to €109,532
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 | €1,807,626 | €1,806,737 | -€889 | 0.0% |
| Fixed assets | 21/28 | €669,957 | €611,299 | -€58,659 | -8.8% |
| Tangible fixed assets | 22/27 | €666,873 | €608,215 | -€58,659 | -8.8% |
| Land and buildings | 22 | €581,751 | €548,531 | -€33,220 | -5.7% |
| Plant, machinery and equipment | 23 | €28,936 | €20,101 | -€8,835 | -30.5% |
| Furniture and vehicles | 24 | €56,186 | €39,582 | -€16,604 | -29.6% |
| Financial fixed assets | 28 | €3,084 | €3,084 | = | 0.0% |
| Current assets | 29/58 | €1,137,668 | €1,195,438 | +€57,770 | +5.1% |
| Stocks and contracts in progress | 3 | €210,490 | €219,433 | +€8,943 | +4.2% |
| Stocks | 30/36 | €210,490 | €219,433 | +€8,943 | +4.2% |
| Amounts receivable within one year | 40/41 | €519,011 | €616,662 | +€97,651 | +18.8% |
| Trade receivables | 40 | €514,935 | €545,105 | +€30,170 | +5.9% |
| Other amounts receivable | 41 | €4,075 | €71,556 | +€67,481 | +1,656% |
| Cash at bank and in hand | 54/58 | €404,988 | €355,897 | -€49,091 | -12.1% |
| Deferred charges and accrued income | 490/1 | €3,180 | €3,447 | +€267 | +8.4% |
| Total equity and liabilities | 10/49 | €1,807,626 | €1,806,737 | -€889 | 0.0% |
| Equity | 10/15 | €319,416 | €403,969 | +€84,553 | +26.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €274,360 | €360,360 | +€86,000 | +31.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €272,500 | €358,500 | +€86,000 | +31.6% |
| Profit (loss) carried forward | 14 | €32,656 | €31,209 | -€1,447 | -4.4% |
| Amounts payable | 17/49 | €1,488,210 | €1,402,768 | -€85,442 | -5.7% |
| Amounts payable after more than one year | 17 | €456,774 | €395,689 | -€61,085 | -13.4% |
| Financial debts | 170/4 | €456,774 | €395,689 | -€61,085 | -13.4% |
| Amounts payable within one year | 42/48 | €529,213 | €391,611 | -€137,601 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €62,350 | €61,085 | -€1,265 | -2.0% |
| Trade debts | 44 | €238,209 | €251,409 | +€13,199 | +5.5% |
| Suppliers | 440/4 | €238,209 | €251,409 | +€13,199 | +5.5% |
| Taxes, remuneration and social security | 45 | €118,684 | €65,878 | -€52,806 | -44.5% |
| Taxes | 450/3 | €99,601 | €44,187 | -€55,414 | -55.6% |
| Remuneration and social security | 454/9 | €19,083 | €21,692 | +€2,609 | +13.7% |
| Other amounts payable | 47/48 | €109,970 | €13,240 | -€96,730 | -88.0% |
| Accrued charges and deferred income | 492/3 | €502,224 | €615,468 | +€113,244 | +22.5% |
| Remuneration, social security and pensions | 62 | €98,849 | €109,532 | +€10,682 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,798 | €58,659 | -€1,140 | -1.9% |
| Other operating charges | 640/8 | €9,800 | €10,882 | +€1,082 | +11.0% |
| Gross operating margin | 9900 | €258,017 | €319,350 | +€61,333 | +23.8% |
| Operating profit (loss) | 9901 | €89,570 | €140,278 | +€50,708 | +56.6% |
| Financial income | 75/76B | €384 | €2,928 | +€2,543 | +662% |
| Recurring financial income | 75 | €384 | €2,928 | +€2,543 | +662% |
| Financial charges | 65/66B | €14,837 | €13,261 | -€1,577 | -10.6% |
| Recurring financial charges | 65 | €14,837 | €13,261 | -€1,577 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €75,116 | €129,945 | +€54,828 | +73.0% |
| Income taxes | 67/77 | €30,357 | €43,725 | +€13,368 | +44.0% |
| Profit (loss) for the period | 9904 | €44,759 | €86,219 | +€41,460 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,759 | €86,219 | +€41,460 | +92.6% |
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 27 October 2026 via checked.be.