VP BouwTech: 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.
VP BouwTech
Largest movements
- Receivables within one year -€68,910
down €68,910 (-79.4%), from €86,842 to €17,932
of which Trade receivables: -€74,478
- Stocks and contracts +€62,803
up €62,803 (+300.2%), from €20,918 to €83,721
- Cash -€27,290
down €27,290 (-67.5%), from €40,455 to €13,165
mainly Stocks and contracts (-€62,803) and Net result for the year (-€54,914)
- Tangible fixed assets +€22,121
up €22,121 (+28.9%), from €76,511 to €98,632
of which Furniture and vehicles: +€17,163
- Profit (loss) carried forward -€54,914
down €54,914 (-46.5%), from -€118,042 to -€172,956
- Trade debts +€36,399
up €36,399 (+838.9%), from €4,339 to €40,738
- Tax, wage and social debts +€5,576
up €5,576 (+170.9%), from €3,264 to €8,840
of which Remuneration and social security: +€5,710
- Gross operating margin -€63,554
down €63,554, from €31,003 to -€32,551
- Depreciation -€5,106
down €5,106 (-20.4%), from €25,027 to €19,921
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 | €315,270 | €305,105 | -€10,165 | -3.2% |
| Fixed assets | 21/28 | €161,511 | €183,632 | +€22,121 | +13.7% |
| Tangible fixed assets | 22/27 | €76,511 | €98,632 | +€22,121 | +28.9% |
| Land and buildings | 22 | €42,748 | €46,625 | +€3,877 | +9.1% |
| Plant, machinery and equipment | 23 | €12,578 | €13,659 | +€1,081 | +8.6% |
| Furniture and vehicles | 24 | €21,185 | €38,348 | +€17,163 | +81.0% |
| Financial fixed assets | 28 | €85,000 | €85,000 | = | 0.0% |
| Current assets | 29/58 | €153,760 | €121,474 | -€32,286 | -21.0% |
| Stocks and contracts in progress | 3 | €20,918 | €83,721 | +€62,803 | +300.2% |
| Stocks | 30/36 | €20,918 | €83,721 | +€62,803 | +300.2% |
| Amounts receivable within one year | 40/41 | €86,842 | €17,932 | -€68,910 | -79.4% |
| Trade receivables | 40 | €83,590 | €9,112 | -€74,478 | -89.1% |
| Other amounts receivable | 41 | €3,252 | €8,820 | +€5,568 | +171.2% |
| Cash at bank and in hand | 54/58 | €40,455 | €13,165 | -€27,290 | -67.5% |
| Deferred charges and accrued income | 490/1 | €5,544 | €6,655 | +€1,111 | +20.0% |
| Total equity and liabilities | 10/49 | €315,270 | €305,105 | -€10,165 | -3.2% |
| Equity | 10/15 | €13,668 | -€41,246 | -€54,914 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,109 | €113,109 | = | 0.0% |
| Distributable reserves | 133 | €113,109 | €113,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,042 | -€172,956 | -€54,914 | -46.5% |
| Amounts payable | 17/49 | €301,603 | €346,352 | +€44,749 | +14.8% |
| Amounts payable within one year | 42/48 | €301,603 | €346,352 | +€44,749 | +14.8% |
| Trade debts | 44 | €4,339 | €40,738 | +€36,399 | +838.9% |
| Suppliers | 440/4 | €4,339 | €40,738 | +€36,399 | +838.9% |
| Taxes, remuneration and social security | 45 | €3,264 | €8,840 | +€5,576 | +170.9% |
| Taxes | 450/3 | €3,264 | €3,130 | -€134 | -4.1% |
| Remuneration and social security | 454/9 | - | €5,710 | +€5,710 | |
| Other amounts payable | 47/48 | €294,000 | €296,774 | +€2,774 | +0.9% |
| Non-recurring operating income | 76A | €7,573 | - | -€7,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,027 | €19,921 | -€5,106 | -20.4% |
| Other operating charges | 640/8 | €558 | €817 | +€258 | +46.3% |
| Gross operating margin | 9900 | €31,003 | -€32,551 | -€63,554 | |
| Operating profit (loss) | 9901 | €5,418 | -€53,289 | -€58,706 | |
| Financial income | 75/76B | €405 | €298 | -€107 | -26.4% |
| Recurring financial income | 75 | €405 | €298 | -€107 | -26.4% |
| Financial charges | 65/66B | €1,950 | €1,836 | -€115 | -5.9% |
| Recurring financial charges | 65 | €1,950 | €1,836 | -€115 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €3,872 | -€54,827 | -€58,699 | |
| Income taxes | 67/77 | €221 | €87 | -€134 | -60.6% |
| Profit (loss) for the period | 9904 | €3,651 | -€54,914 | -€58,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,651 | -€54,914 | -€58,565 |
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 5 October 2026 via checked.be.