2BUILDIT: 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.
2BUILDIT
Largest movements
- Tangible fixed assets -€12,394
down €12,394 (-10.9%), from €113,804 to €101,410
of which Other tangible fixed assets: -€7,370
- Receivables within one year +€4,318
up €4,318 (+97.3%), from €4,438 to €8,755
of which Trade receivables: +€4,312
- Cash -€2,385
down €2,385 (-40.7%), from €5,862 to €3,477
mainly Net result for the year (-€37,166) and Debts after one year (-€9,434)
- Profit (loss) carried forward -€37,166
down €37,166 (-472.9%), from -€7,858 to -€45,024
- Other debts +€35,116
up €35,116 (+149.1%), from €23,554 to €58,669
- Debts after one year -€9,434
down €9,434 (-11.2%), from €84,264 to €74,830
- Gross operating margin -€29,143
down €29,143, from €10,191 to -€18,952
- Depreciation +€2,172
up €2,172 (+21.3%), from €10,222 to €12,394
- Other operating charges -€546
down €546 (-27.1%), from €2,011 to €1,466
- Taxes -€474
down €474, from €438 to -€36
- Financial charges -€446
down €446 (-9.2%), from €4,845 to €4,398
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 | €126,221 | €114,519 | -€11,702 | -9.3% |
| Fixed assets | 21/28 | €113,804 | €101,410 | -€12,394 | -10.9% |
| Tangible fixed assets | 22/27 | €113,804 | €101,410 | -€12,394 | -10.9% |
| Land and buildings | 22 | €3,826 | €3,391 | -€435 | -11.4% |
| Plant, machinery and equipment | 23 | €1,430 | €1,188 | -€242 | -16.9% |
| Furniture and vehicles | 24 | €10,275 | €5,928 | -€4,347 | -42.3% |
| Other tangible fixed assets | 26 | €98,273 | €90,903 | -€7,370 | -7.5% |
| Current assets | 29/58 | €12,417 | €13,109 | +€692 | +5.6% |
| Amounts receivable within one year | 40/41 | €4,438 | €8,755 | +€4,318 | +97.3% |
| Trade receivables | 40 | €4,438 | €8,750 | +€4,312 | +97.2% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €5,862 | €3,477 | -€2,385 | -40.7% |
| Deferred charges and accrued income | 490/1 | €2,118 | €876 | -€1,241 | -58.6% |
| Total equity and liabilities | 10/49 | €126,221 | €114,519 | -€11,702 | -9.3% |
| Equity | 10/15 | €6,402 | -€30,764 | -€37,166 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,060 | €8,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,858 | -€45,024 | -€37,166 | -472.9% |
| Amounts payable | 17/49 | €119,820 | €145,283 | +€25,464 | +21.3% |
| Amounts payable after more than one year | 17 | €84,264 | €74,830 | -€9,434 | -11.2% |
| Financial debts | 170/4 | €84,264 | €74,830 | -€9,434 | -11.2% |
| Amounts payable within one year | 42/48 | €35,556 | €70,454 | +€34,898 | +98.1% |
| Current portion of amounts payable after more than one year | 42 | €8,992 | €9,434 | +€443 | +4.9% |
| Trade debts | 44 | €1,967 | €1,239 | -€728 | -37.0% |
| Suppliers | 440/4 | €1,967 | €1,239 | -€728 | -37.0% |
| Taxes, remuneration and social security | 45 | €1,043 | €1,111 | +€67 | +6.4% |
| Taxes | 450/3 | €1,043 | €1,111 | +€67 | +6.4% |
| Other amounts payable | 47/48 | €23,554 | €58,669 | +€35,116 | +149.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,222 | €12,394 | +€2,172 | +21.3% |
| Other operating charges | 640/8 | €2,011 | €1,466 | -€546 | -27.1% |
| Gross operating margin | 9900 | €10,191 | -€18,952 | -€29,143 | |
| Operating profit (loss) | 9901 | -€2,042 | -€32,812 | -€30,770 | -1506.6% |
| Financial income | 75/76B | €11 | €9 | -€3 | -25.2% |
| Recurring financial income | 75 | €11 | €9 | -€3 | -25.2% |
| Financial charges | 65/66B | €4,845 | €4,398 | -€446 | -9.2% |
| Recurring financial charges | 65 | €4,845 | €4,398 | -€446 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,875 | -€37,202 | -€30,326 | -441.1% |
| Income taxes | 67/77 | €438 | -€36 | -€474 | |
| Profit (loss) for the period | 9904 | -€7,314 | -€37,166 | -€29,852 | -408.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,314 | -€37,166 | -€29,852 | -408.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.