SB BOUWONDERNEMING: what changed
Two fiscal 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.
SB BOUWONDERNEMING
Largest movements
- Receivables within one year +€41,862
up €41,862 (+889.2%), from €4,708 to €46,569
of which Trade receivables: +€40,823
- Cash -€17,590
down €17,590 (-25.9%), from €67,971 to €50,381
mainly Receivables within one year (-€41,862) and Stocks and contracts (-€4,770)
- Tangible fixed assets -€5,697
down €5,697 (-74.9%), from €7,607 to €1,910
of which Plant, machinery and equipment: -€5,234
- Stocks and contracts +€4,770
up €4,770 (+56.3%), from €8,470 to €13,240
- Advances received +€20,000
new in 2025: €20,000
- Trade debts +€6,498
up €6,498 (+264.8%), from €2,454 to €8,952
- Tax, wage and social debts -€3,139
down €3,139 (-60.8%), from €5,164 to €2,025
- Gross operating margin -€17,477
down €17,477 (-71.2%), from €24,561 to €7,084
- Taxes -€3,600
down €3,600 (-98.4%), from €3,657 to €57
- Depreciation -€343
down €343 (-5.2%), from €6,589 to €6,246
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.
Cash bridge derived
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 | €89,499 | €112,598 | +€23,099 | +25.8% |
| Fixed assets | 21/28 | €7,607 | €1,910 | -€5,697 | -74.9% |
| Tangible fixed assets | 22/27 | €7,607 | €1,910 | -€5,697 | -74.9% |
| Plant, machinery and equipment | 23 | €5,350 | €116 | -€5,234 | -97.8% |
| Furniture and vehicles | 24 | €2,257 | €1,795 | -€463 | -20.5% |
| Current assets | 29/58 | €81,891 | €110,687 | +€28,796 | +35.2% |
| Stocks and contracts in progress | 3 | €8,470 | €13,240 | +€4,770 | +56.3% |
| Contracts in progress | 37 | €8,470 | €13,240 | +€4,770 | +56.3% |
| Amounts receivable within one year | 40/41 | €4,708 | €46,569 | +€41,862 | +889.2% |
| Trade receivables | 40 | €865 | €41,688 | +€40,823 | +4719.7% |
| Other amounts receivable | 41 | €3,843 | €4,881 | +€1,039 | +27.0% |
| Cash at bank and in hand | 54/58 | €67,971 | €50,381 | -€17,590 | -25.9% |
| Deferred charges and accrued income | 490/1 | €742 | €497 | -€245 | -33.0% |
| Total equity and liabilities | 10/49 | €89,499 | €112,598 | +€23,099 | +25.8% |
| Equity | 10/15 | €81,337 | €81,393 | +€56 | +0.1% |
| Contributions | 10/11 | €5,030 | €5,030 | = | 0.0% |
| Reserves | 13 | €76,307 | €76,363 | +€56 | +0.1% |
| Distributable reserves | 133 | €76,307 | €76,363 | +€56 | +0.1% |
| Amounts payable | 17/49 | €8,162 | €31,205 | +€23,043 | +282.3% |
| Amounts payable within one year | 42/48 | €8,162 | €31,205 | +€23,043 | +282.3% |
| Trade debts | 44 | €2,454 | €8,952 | +€6,498 | +264.8% |
| Suppliers | 440/4 | €2,454 | €8,952 | +€6,498 | +264.8% |
| Advances received on contracts in progress | 46 | - | €20,000 | +€20,000 | |
| Taxes, remuneration and social security | 45 | €5,164 | €2,025 | -€3,139 | -60.8% |
| Taxes | 450/3 | €5,164 | €2,025 | -€3,139 | -60.8% |
| Other amounts payable | 47/48 | €544 | €228 | -€316 | -58.1% |
| Non-recurring operating income | 76A | €979 | - | -€979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,589 | €6,246 | -€343 | -5.2% |
| Other operating charges | 640/8 | €605 | €711 | +€106 | +17.5% |
| Gross operating margin | 9900 | €24,561 | €7,084 | -€17,477 | -71.2% |
| Operating profit (loss) | 9901 | €17,366 | €127 | -€17,240 | -99.3% |
| Financial income | 75/76B | €47 | €47 | -€0 | -0.6% |
| Recurring financial income | 75 | €47 | €47 | -€0 | -0.6% |
| Financial charges | 65/66B | €64 | €60 | -€4 | -5.5% |
| Recurring financial charges | 65 | €64 | €60 | -€4 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €17,350 | €113 | -€17,237 | -99.3% |
| Income taxes | 67/77 | €3,657 | €57 | -€3,600 | -98.4% |
| Profit (loss) for the period | 9904 | €13,692 | €56 | -€13,636 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,692 | €56 | -€13,636 | -99.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.