NKN 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.
NKN BOUW
Largest movements
- Receivables within one year -€4,376
down €4,376 (-12.3%), from €35,510 to €31,134
of which Other amounts receivable: -€4,167
- Tangible fixed assets -€2,460
down €2,460 (-74.0%), from €3,323 to €863
of which Furniture and vehicles: -€2,052
- Cash -€667
down €667 (-53.5%), from €1,247 to €580
mainly Tax, wage and social debts (-€6,379) and Trade debts (-€2,807)
- Tax, wage and social debts -€6,379
down €6,379 (-45.1%), from €14,130 to €7,751
of which Remuneration and social security: -€7,933
- Trade debts -€2,807
down €2,807 (-99.8%), from €2,812 to €5
- Profit (loss) carried forward +€1,736
up €1,736 (+13.5%), from €12,870 to €14,606
- Gross operating margin -€18,307
down €18,307 (-51.5%), from €35,555 to €17,247
- Staff costs -€15,291
down €15,291 (-46.3%), from €33,006 to €17,715
- Other operating charges -€1,085
down €1,085 (-53.8%), from €2,017 to €932
- Financial income +€405
up €405 (+5.7%), from €7,079 to €7,485
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 | €51,311 | €43,862 | -€7,449 | -14.5% |
| Fixed assets | 21/28 | €3,323 | €863 | -€2,460 | -74.0% |
| Tangible fixed assets | 22/27 | €3,323 | €863 | -€2,460 | -74.0% |
| Plant, machinery and equipment | 23 | €1,271 | €863 | -€408 | -32.1% |
| Furniture and vehicles | 24 | €2,052 | - | -€2,052 | |
| Current assets | 29/58 | €47,988 | €42,999 | -€4,989 | -10.4% |
| Stocks and contracts in progress | 3 | €10,500 | €11,000 | +€500 | +4.8% |
| Stocks | 30/36 | €10,500 | €11,000 | +€500 | +4.8% |
| Amounts receivable within one year | 40/41 | €35,510 | €31,134 | -€4,376 | -12.3% |
| Trade receivables | 40 | €22,221 | €22,012 | -€209 | -0.9% |
| Other amounts receivable | 41 | €13,289 | €9,122 | -€4,167 | -31.4% |
| Cash at bank and in hand | 54/58 | €1,247 | €580 | -€667 | -53.5% |
| Deferred charges and accrued income | 490/1 | €731 | €285 | -€446 | -61.0% |
| Total equity and liabilities | 10/49 | €51,311 | €43,862 | -€7,449 | -14.5% |
| Equity | 10/15 | €34,370 | €36,106 | +€1,736 | +5.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,870 | €14,606 | +€1,736 | +13.5% |
| Amounts payable | 17/49 | €16,941 | €7,755 | -€9,186 | -54.2% |
| Amounts payable within one year | 42/48 | €16,941 | €7,755 | -€9,186 | -54.2% |
| Trade debts | 44 | €2,812 | €5 | -€2,807 | -99.8% |
| Suppliers | 440/4 | €2,812 | €5 | -€2,807 | -99.8% |
| Taxes, remuneration and social security | 45 | €14,130 | €7,751 | -€6,379 | -45.1% |
| Taxes | 450/3 | €5,542 | €7,096 | +€1,554 | +28.0% |
| Remuneration and social security | 454/9 | €8,588 | €654 | -€7,933 | -92.4% |
| Non-recurring operating income | 76A | - | €94 | +€94 | |
| Remuneration, social security and pensions | 62 | €33,006 | €17,715 | -€15,291 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €901 | +€75 | +9.1% |
| Other operating charges | 640/8 | €2,017 | €932 | -€1,085 | -53.8% |
| Gross operating margin | 9900 | €35,555 | €17,247 | -€18,307 | -51.5% |
| Operating profit (loss) | 9901 | -€294 | -€2,301 | -€2,007 | -684% |
| Financial income | 75/76B | €7,079 | €7,485 | +€405 | +5.7% |
| Recurring financial income | 75 | €7,079 | €7,485 | +€405 | +5.7% |
| Financial charges | 65/66B | €349 | €388 | +€39 | +11.3% |
| Recurring financial charges | 65 | €349 | €388 | +€39 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €6,437 | €4,796 | -€1,641 | -25.5% |
| Income taxes | 67/77 | €2,826 | €3,060 | +€234 | +8.3% |
| Profit (loss) for the period | 9904 | €3,611 | €1,736 | -€1,875 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,611 | €1,736 | -€1,875 | -51.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.