OKV - Bouwdiensten: 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.
OKV - Bouwdiensten
Largest movements
- Tangible fixed assets +€40,323
up €40,323 (+576,043%), from €7 to €40,330
of which Leasing and similar rights: +€40,330
- Receivables within one year +€38,905
up €38,905 (+19.7%), from €197,417 to €236,322
of which Trade receivables: +€21,199
- Cash +€8,735
up €8,735 (+1,959%), from €446 to €9,181
mainly Net result for the year (+€71,545) and Other debts (+€47,384)
- Other debts +€47,384
up €47,384 (+390%), from €12,153 to €59,537
- Debts after one year +€27,967
new in 2025: €27,967
- Tax, wage and social debts +€26,256
up €26,256 (+138%), from €19,031 to €45,287
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Current portion of long-term debt +€8,820
up €8,820 (+419%), from €2,105 to €10,925
- Gross operating margin +€61,778
up €61,778 (+169%), from €36,463 to €98,241
- Taxes +€21,532
up €21,532 (+174%), from €12,384 to €33,916
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 | €199,746 | €288,018 | +€88,272 | +44.2% |
| Fixed assets | 21/28 | €7 | €40,330 | +€40,323 | +576,043% |
| Tangible fixed assets | 22/27 | €7 | €40,330 | +€40,323 | +576,043% |
| Furniture and vehicles | 24 | €7 | - | -€7 | |
| Leasing and similar rights | 25 | - | €40,330 | +€40,330 | |
| Current assets | 29/58 | €199,739 | €247,688 | +€47,949 | +24.0% |
| Amounts receivable within one year | 40/41 | €197,417 | €236,322 | +€38,905 | +19.7% |
| Trade receivables | 40 | €9,247 | €30,446 | +€21,199 | +229% |
| Other amounts receivable | 41 | €188,170 | €205,876 | +€17,706 | +9.4% |
| Cash at bank and in hand | 54/58 | €446 | €9,181 | +€8,735 | +1,959% |
| Deferred charges and accrued income | 490/1 | €1,876 | €2,185 | +€309 | +16.5% |
| Total equity and liabilities | 10/49 | €199,746 | €288,018 | +€88,272 | +44.2% |
| Equity | 10/15 | €157,772 | €143,510 | -€14,262 | -9.0% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €139,172 | €143,510 | +€4,338 | +3.1% |
| Distributable reserves | 133 | €139,172 | €143,510 | +€4,338 | +3.1% |
| Amounts payable | 17/49 | €41,974 | €144,508 | +€102,534 | +244% |
| Amounts payable after more than one year | 17 | - | €27,967 | +€27,967 | |
| Financial debts | 170/4 | - | €27,967 | +€27,967 | |
| Amounts payable within one year | 42/48 | €41,974 | €116,541 | +€74,567 | +178% |
| Current portion of amounts payable after more than one year | 42 | €2,105 | €10,925 | +€8,820 | +419% |
| Financial debts | 43 | €1,900 | €503 | -€1,397 | -73.5% |
| Credit institutions | 430/8 | €1,900 | €503 | -€1,397 | -73.5% |
| Trade debts | 44 | €6,785 | €289 | -€6,496 | -95.7% |
| Suppliers | 440/4 | €6,785 | €289 | -€6,496 | -95.7% |
| Taxes, remuneration and social security | 45 | €19,031 | €45,287 | +€26,256 | +138% |
| Taxes | 450/3 | €19,031 | €45,287 | +€26,256 | +138% |
| Other amounts payable | 47/48 | €12,153 | €59,537 | +€47,384 | +390% |
| Non-recurring operating income | 76A | - | €12,503 | +€12,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9 | €697 | +€688 | +7,644% |
| Other operating charges | 640/8 | €1,717 | €1,879 | +€162 | +9.4% |
| Gross operating margin | 9900 | €36,463 | €98,241 | +€61,778 | +169% |
| Operating profit (loss) | 9901 | €34,737 | €95,665 | +€60,928 | +175% |
| Financial income | 75/76B | €10,855 | €10,923 | +€68 | +0.6% |
| Recurring financial income | 75 | €10,855 | €10,923 | +€68 | +0.6% |
| Financial charges | 65/66B | €1,330 | €1,127 | -€203 | -15.3% |
| Recurring financial charges | 65 | €1,330 | €1,127 | -€203 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €44,262 | €105,461 | +€61,199 | +138% |
| Income taxes | 67/77 | €12,384 | €33,916 | +€21,532 | +174% |
| Profit (loss) for the period | 9904 | €31,878 | €71,545 | +€39,667 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €31,878 | €71,545 | +€39,667 | +124% |
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 23 October 2026 via checked.be.