SIMONE BOUWBEDRIJF: 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.
SIMONE BOUWBEDRIJF
Largest movements
- Cash -€44,324
down €44,324 (-58.4%), from €75,945 to €31,621
mainly Stocks and contracts (-€30,297) and Debts after one year (-€14,403)
- Stocks and contracts +€30,297
new in 2025: €30,297
- Tangible fixed assets -€18,741
down €18,741 (-28.0%), from €66,821 to €48,080
of which Leasing and similar rights: -€14,100
- Receivables within one year +€11,417
up €11,417 (+154%), from €7,407 to €18,823
of which Trade receivables: +€6,417
- Debts after one year -€14,403
down €14,403 (-65.0%), from €22,159 to €7,756
- Tax, wage and social debts -€7,366
down €7,366 (-73.4%), from €10,039 to €2,674
of which Taxes: -€6,213
- Current portion of long-term debt +€4,400
up €4,400 (+31.9%), from €13,813 to €18,214
- Other debts -€3,153
down €3,153 (-29.3%), from €10,750 to €7,597
- Trade debts -€2,798
down €2,798 (-36.6%), from €7,637 to €4,839
- Gross operating margin -€22,521
down €22,521 (-44.0%), from €51,205 to €28,683
- Taxes -€4,580
down €4,580 (-63.1%), from €7,254 to €2,674
- Depreciation +€4,182
up €4,182 (+24.0%), from €17,439 to €21,621
- Other operating charges +€1,907
up €1,907 (+582%), from €328 to €2,235
- Financial charges -€1,741
down €1,741 (-96.2%), from €1,810 to €69
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 | €155,408 | €133,331 | -€22,078 | -14.2% |
| Fixed assets | 21/28 | €68,066 | €48,080 | -€19,986 | -29.4% |
| Tangible fixed assets | 22/27 | €66,821 | €48,080 | -€18,741 | -28.0% |
| Plant, machinery and equipment | 23 | €2,543 | €2,964 | +€421 | +16.5% |
| Furniture and vehicles | 24 | €15,836 | €10,774 | -€5,062 | -32.0% |
| Leasing and similar rights | 25 | €48,442 | €34,342 | -€14,100 | -29.1% |
| Financial fixed assets | 28 | €1,245 | €0 | -€1,245 | -100% |
| Current assets | 29/58 | €87,342 | €85,250 | -€2,092 | -2.4% |
| Stocks and contracts in progress | 3 | - | €30,297 | +€30,297 | |
| Stocks | 30/36 | - | €30,297 | +€30,297 | |
| Amounts receivable within one year | 40/41 | €7,407 | €18,823 | +€11,417 | +154% |
| Trade receivables | 40 | €523 | €6,940 | +€6,417 | +1,228% |
| Other amounts receivable | 41 | €6,884 | €11,884 | +€4,999 | +72.6% |
| Cash at bank and in hand | 54/58 | €75,945 | €31,621 | -€44,324 | -58.4% |
| Deferred charges and accrued income | 490/1 | €3,990 | €4,509 | +€519 | +13.0% |
| Total equity and liabilities | 10/49 | €155,408 | €133,331 | -€22,078 | -14.2% |
| Equity | 10/15 | €87,725 | €88,967 | +€1,242 | +1.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,725 | €78,967 | +€1,242 | +1.6% |
| Amounts payable | 17/49 | €67,683 | €44,364 | -€23,320 | -34.5% |
| Amounts payable after more than one year | 17 | €22,159 | €7,756 | -€14,403 | -65.0% |
| Financial debts | 170/4 | €22,159 | €7,756 | -€14,403 | -65.0% |
| Amounts payable within one year | 42/48 | €45,524 | €36,608 | -€8,917 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €13,813 | €18,214 | +€4,400 | +31.9% |
| Trade debts | 44 | €7,637 | €4,839 | -€2,798 | -36.6% |
| Suppliers | 440/4 | €7,637 | €4,839 | -€2,798 | -36.6% |
| Advances received on contracts in progress | 46 | €3,284 | €3,284 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,039 | €2,674 | -€7,366 | -73.4% |
| Taxes | 450/3 | €8,886 | €2,674 | -€6,213 | -69.9% |
| Remuneration and social security | 454/9 | €1,153 | - | -€1,153 | |
| Other amounts payable | 47/48 | €10,750 | €7,597 | -€3,153 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,439 | €21,621 | +€4,182 | +24.0% |
| Other operating charges | 640/8 | €328 | €2,235 | +€1,907 | +582% |
| Non-recurring operating charges | 66A | €100 | €927 | +€827 | +827% |
| Gross operating margin | 9900 | €51,205 | €28,683 | -€22,521 | -44.0% |
| Operating profit (loss) | 9901 | €33,338 | €3,901 | -€29,436 | -88.3% |
| Financial income | 75/76B | €54 | €83 | +€30 | +55.0% |
| Recurring financial income | 75 | €54 | €83 | +€30 | +55.0% |
| Financial charges | 65/66B | €1,810 | €69 | -€1,741 | -96.2% |
| Recurring financial charges | 65 | €1,810 | €69 | -€1,741 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €31,581 | €3,916 | -€27,666 | -87.6% |
| Income taxes | 67/77 | €7,254 | €2,674 | -€4,580 | -63.1% |
| Profit (loss) for the period | 9904 | €24,328 | €1,242 | -€23,086 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,328 | €1,242 | -€23,086 | -94.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.