S & C 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.
S & C Bouw
Largest movements
- Receivables within one year +€41,383
up €41,383 (+140%), from €29,498 to €70,880
of which Other amounts receivable: +€24,085
- Tangible fixed assets -€7,915
down €7,915 (-67.1%), from €11,799 to €3,884
of which Plant, machinery and equipment: -€6,915
- Cash +€4,931
up €4,931 (+4,890%), from €101 to €5,032
mainly Net result for the year (+€26,502) and Depreciation (+€11,486)
- Intangible fixed assets -€3,571
down €3,571 (-18.2%), from €19,623 to €16,052
- Profit (loss) carried forward +€25,643
up €25,643 (+115%), from €22,328 to €47,972
- Tax, wage and social debts +€11,210
up €11,210 (+86.6%), from €12,948 to €24,158
of which Taxes: +€13,706
- Trade debts -€6,878
down €6,878 (-30.3%), from €22,691 to €15,813
- Advances received +€4,116
new in 2025: €4,116
- Gross operating margin -€34,115
down €34,115 (-40.1%), from €85,024 to €50,909
- Staff costs -€26,011
down €26,011 (-87.3%), from €29,785 to €3,774
- Depreciation -€7,136
down €7,136 (-38.3%), from €18,622 to €11,486
- Taxes -€3,160
down €3,160 (-30.3%), from €10,443 to €7,283
- Other operating charges +€1,879
up €1,879 (+257%), from €730 to €2,609
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 | €62,051 | €96,743 | +€34,692 | +55.9% |
| Fixed assets | 21/28 | €32,122 | €20,636 | -€11,486 | -35.8% |
| Intangible fixed assets | 21 | €19,623 | €16,052 | -€3,571 | -18.2% |
| Tangible fixed assets | 22/27 | €11,799 | €3,884 | -€7,915 | -67.1% |
| Plant, machinery and equipment | 23 | €9,818 | €2,903 | -€6,915 | -70.4% |
| Furniture and vehicles | 24 | €1,981 | €981 | -€1,000 | -50.5% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €29,929 | €76,107 | +€46,178 | +154% |
| Amounts receivable within one year | 40/41 | €29,498 | €70,880 | +€41,383 | +140% |
| Trade receivables | 40 | €9,630 | €26,927 | +€17,297 | +180% |
| Other amounts receivable | 41 | €19,868 | €43,953 | +€24,085 | +121% |
| Cash at bank and in hand | 54/58 | €101 | €5,032 | +€4,931 | +4,890% |
| Deferred charges and accrued income | 490/1 | €330 | €195 | -€135 | -40.9% |
| Total equity and liabilities | 10/49 | €62,051 | €96,743 | +€34,692 | +55.9% |
| Equity | 10/15 | €25,828 | €51,472 | +€25,643 | +99.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,328 | €47,972 | +€25,643 | +115% |
| Amounts payable | 17/49 | €36,223 | €45,272 | +€9,049 | +25.0% |
| Amounts payable within one year | 42/48 | €36,223 | €45,272 | +€9,049 | +25.0% |
| Trade debts | 44 | €22,691 | €15,813 | -€6,878 | -30.3% |
| Suppliers | 440/4 | €22,691 | €15,813 | -€6,878 | -30.3% |
| Advances received on contracts in progress | 46 | - | €4,116 | +€4,116 | |
| Taxes, remuneration and social security | 45 | €12,948 | €24,158 | +€11,210 | +86.6% |
| Taxes | 450/3 | €10,452 | €24,158 | +€13,706 | +131% |
| Remuneration and social security | 454/9 | €2,496 | - | -€2,496 | |
| Other amounts payable | 47/48 | €583 | €1,184 | +€601 | +103% |
| Remuneration, social security and pensions | 62 | €29,785 | €3,774 | -€26,011 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,622 | €11,486 | -€7,136 | -38.3% |
| Other operating charges | 640/8 | €730 | €2,609 | +€1,879 | +257% |
| Gross operating margin | 9900 | €85,024 | €50,909 | -€34,115 | -40.1% |
| Operating profit (loss) | 9901 | €35,888 | €33,040 | -€2,848 | -7.9% |
| Financial income | 75/76B | €537 | €1,742 | +€1,204 | +224% |
| Recurring financial income | 75 | €537 | €1,742 | +€1,204 | +224% |
| Financial charges | 65/66B | €2,021 | €996 | -€1,024 | -50.7% |
| Recurring financial charges | 65 | €2,021 | €996 | -€1,024 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €34,404 | €33,786 | -€619 | -1.8% |
| Income taxes | 67/77 | €10,443 | €7,283 | -€3,160 | -30.3% |
| Profit (loss) for the period | 9904 | €23,961 | €26,502 | +€2,541 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,961 | €26,502 | +€2,541 | +10.6% |
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 18 October 2026 via checked.be.