Westbouwbedrijf: 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.
Westbouwbedrijf
Largest movements
- Receivables within one year -€71,232
down €71,232 (-99.8%), from €71,392 to €160
of which Other amounts receivable: -€71,392
- Tangible fixed assets -€2,194
down €2,194 (-21.1%), from €10,379 to €8,186
of which Land and buildings: -€2,194
- Contributions -€75,000
down €75,000 (-78.9%), from €95,000 to €20,000
- Profit (loss) carried forward +€1,338
up €1,338 (+8.5%), from -€15,723 to -€14,385
- Gross operating margin -€16,586
down €16,586, from €14,560 to -€2,026
- Write-downs -€11,435
down €11,435, from €7,806 to -€3,628
- Depreciation -€822
down €822 (-27.2%), from €3,015 to €2,194
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 | €83,168 | €9,254 | -€73,914 | -88.9% |
| Fixed assets | 21/28 | €10,379 | €8,186 | -€2,194 | -21.1% |
| Tangible fixed assets | 22/27 | €10,379 | €8,186 | -€2,194 | -21.1% |
| Land and buildings | 22 | €10,379 | €8,186 | -€2,194 | -21.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €72,789 | €1,068 | -€71,721 | -98.5% |
| Amounts receivable within one year | 40/41 | €71,392 | €160 | -€71,232 | -99.8% |
| Trade receivables | 40 | - | €160 | +€160 | |
| Other amounts receivable | 41 | €71,392 | €0 | -€71,392 | -100% |
| Cash at bank and in hand | 54/58 | €590 | €95 | -€495 | -83.9% |
| Deferred charges and accrued income | 490/1 | €807 | €813 | +€6 | +0.8% |
| Total equity and liabilities | 10/49 | €83,168 | €9,254 | -€73,914 | -88.9% |
| Equity | 10/15 | €79,277 | €5,615 | -€73,662 | -92.9% |
| Contributions | 10/11 | €95,000 | €20,000 | -€75,000 | -78.9% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€15,723 | -€14,385 | +€1,338 | +8.5% |
| Amounts payable | 17/49 | €3,891 | €3,639 | -€252 | -6.5% |
| Amounts payable within one year | 42/48 | €3,891 | €3,639 | -€252 | -6.5% |
| Trade debts | 44 | €3,891 | €3,281 | -€610 | -15.7% |
| Suppliers | 440/4 | €3,891 | €3,281 | -€610 | -15.7% |
| Other amounts payable | 47/48 | - | €357 | +€357 | |
| Non-recurring operating income | 76A | €715 | €0 | -€715 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,015 | €2,194 | -€822 | -27.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,806 | -€3,628 | -€11,435 | |
| Other operating charges | 640/8 | €1,823 | €1,879 | +€55 | +3.0% |
| Gross operating margin | 9900 | €14,560 | -€2,026 | -€16,586 | |
| Operating profit (loss) | 9901 | €1,916 | -€2,470 | -€4,386 | |
| Financial income | 75/76B | €3,978 | €3,901 | -€77 | -1.9% |
| Recurring financial income | 75 | €3,978 | €3,901 | -€77 | -1.9% |
| Financial charges | 65/66B | €156 | €93 | -€63 | -40.2% |
| Recurring financial charges | 65 | €156 | €93 | -€63 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €5,738 | €1,338 | -€4,400 | -76.7% |
| Profit (loss) for the period | 9904 | €5,738 | €1,338 | -€4,400 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,738 | €1,338 | -€4,400 | -76.7% |
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 27 October 2026 via checked.be.