PISO BOUW: what changed
PISO BOUW
Largest movements
- Receivables within one year -€6,859
down €6,859 (-23.1%), from €29,648 to €22,789
of which Trade receivables: -€6,763
- Cash -€1,523
down €1,523 (-25.4%), from €5,989 to €4,466
mainly Trade debts (-€11,152) and Tax, wage and social debts (-€3,278)
- Tangible fixed assets +€1,080
new in 2025: €1,080
- Trade debts -€11,152
down €11,152 (-98.8%), from €11,289 to €137
- Reserves +€6,338
up €6,338 (+39.4%), from €16,071 to €22,409
- Tax, wage and social debts -€3,278
down €3,278 (-53.0%), from €6,187 to €2,909
- Other debts +€955
up €955 (+1,064%), from €90 to €1,045
- Gross operating margin -€11,446
down €11,446 (-49.0%), from €23,369 to €11,923
- Taxes -€3,444
down €3,444 (-56.6%), from €6,083 to €2,639
- Financial charges +€2,170
up €2,170 (+1,085%), from €200 to €2,370
- Depreciation -€800
down €800 (-78.5%), from €1,020 to €220
- Other operating charges +€392
new in 2025: €392
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,637 | €28,500 | -€7,136 | -20.0% |
| Fixed assets | 21/28 | - | €1,080 | +€1,080 | |
| Tangible fixed assets | 22/27 | - | €1,080 | +€1,080 | |
| Plant, machinery and equipment | 23 | - | €1,080 | +€1,080 | |
| Current assets | 29/58 | €35,637 | €27,420 | -€8,217 | -23.1% |
| Amounts receivable within one year | 40/41 | €29,648 | €22,789 | -€6,859 | -23.1% |
| Trade receivables | 40 | €29,090 | €22,327 | -€6,763 | -23.2% |
| Other amounts receivable | 41 | €558 | €462 | -€96 | -17.2% |
| Cash at bank and in hand | 54/58 | €5,989 | €4,466 | -€1,523 | -25.4% |
| Deferred charges and accrued income | 490/1 | - | €165 | +€165 | |
| Total equity and liabilities | 10/49 | €35,637 | €28,500 | -€7,136 | -20.0% |
| Equity | 10/15 | €18,071 | €24,409 | +€6,338 | +35.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,071 | €22,409 | +€6,338 | +39.4% |
| Distributable reserves | 133 | €16,071 | €22,409 | +€6,338 | +39.4% |
| Amounts payable | 17/49 | €17,566 | €4,091 | -€13,475 | -76.7% |
| Amounts payable within one year | 42/48 | €17,566 | €4,091 | -€13,475 | -76.7% |
| Trade debts | 44 | €11,289 | €137 | -€11,152 | -98.8% |
| Suppliers | 440/4 | €11,289 | €137 | -€11,152 | -98.8% |
| Taxes, remuneration and social security | 45 | €6,187 | €2,909 | -€3,278 | -53.0% |
| Taxes | 450/3 | €6,187 | €2,909 | -€3,278 | -53.0% |
| Other amounts payable | 47/48 | €90 | €1,045 | +€955 | +1,064% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €220 | -€800 | -78.5% |
| Other operating charges | 640/8 | - | €392 | +€392 | |
| Gross operating margin | 9900 | €23,369 | €11,923 | -€11,446 | -49.0% |
| Operating profit (loss) | 9901 | €22,349 | €11,312 | -€11,038 | -49.4% |
| Financial income | 75/76B | €4 | €35 | +€31 | +706% |
| Recurring financial income | 75 | €4 | €35 | +€31 | +706% |
| Financial charges | 65/66B | €200 | €2,370 | +€2,170 | +1,085% |
| Recurring financial charges | 65 | €200 | €2,370 | +€2,170 | +1,085% |
| Profit (loss) for the period before taxes | 9903 | €22,154 | €8,977 | -€13,177 | -59.5% |
| Income taxes | 67/77 | €6,083 | €2,639 | -€3,444 | -56.6% |
| Profit (loss) for the period | 9904 | €16,071 | €6,338 | -€9,732 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,071 | €6,338 | -€9,732 | -60.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.