A+ BUILDING FINISHERS: 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.
A+ BUILDING FINISHERS
Largest movements
- Cash -€28,322
down €28,322 (-7.1%), from €397,192 to €368,870
mainly Other debts (-€47,942) and Tax, wage and social debts (-€9,389)
- Receivables within one year -€10,284
down €10,284 (-72.1%), from €14,270 to €3,986
of which Trade receivables: -€10,479
- Other debts -€47,942
down €47,942 (-70.9%), from €67,608 to €19,667
- Reserves +€21,729
up €21,729 (+8.4%), from €258,762 to €280,491
of which Distributable reserves: +€21,729
- Tax, wage and social debts -€9,389
down €9,389 (-48.0%), from €19,561 to €10,171
- Gross operating margin -€82,851
down €82,851 (-68.9%), from €120,258 to €37,407
- Taxes -€25,460
down €25,460 (-68.2%), from €37,314 to €11,854
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 | €443,720 | €406,264 | -€37,455 | -8.4% |
| Current assets | 29/58 | €443,720 | €406,264 | -€37,455 | -8.4% |
| Stocks and contracts in progress | 3 | €31,001 | €31,186 | +€185 | +0.6% |
| Stocks | 30/36 | €31,001 | €31,186 | +€185 | +0.6% |
| Amounts receivable within one year | 40/41 | €14,270 | €3,986 | -€10,284 | -72.1% |
| Trade receivables | 40 | €12,094 | €1,615 | -€10,479 | -86.6% |
| Other amounts receivable | 41 | €2,176 | €2,370 | +€195 | +8.9% |
| Cash at bank and in hand | 54/58 | €397,192 | €368,870 | -€28,322 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,258 | €2,223 | +€965 | +76.7% |
| Total equity and liabilities | 10/49 | €443,720 | €406,264 | -€37,455 | -8.4% |
| Equity | 10/15 | €320,262 | €341,991 | +€21,729 | +6.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €258,762 | €280,491 | +€21,729 | +8.4% |
| Non-distributable reserves | 130/1 | €6,163 | €6,163 | = | 0.0% |
| Legal reserve | 130 | €6,163 | €6,163 | = | 0.0% |
| Distributable reserves | 133 | €252,599 | €274,328 | +€21,729 | +8.6% |
| Amounts payable | 17/49 | €123,458 | €64,273 | -€59,185 | -47.9% |
| Amounts payable within one year | 42/48 | €123,423 | €64,239 | -€59,185 | -48.0% |
| Financial debts | 43 | €33,333 | €33,333 | = | 0.0% |
| Credit institutions | 430/8 | €33,333 | €33,333 | = | 0.0% |
| Trade debts | 44 | €2,921 | €1,067 | -€1,854 | -63.5% |
| Suppliers | 440/4 | €2,921 | €1,067 | -€1,854 | -63.5% |
| Taxes, remuneration and social security | 45 | €19,561 | €10,171 | -€9,389 | -48.0% |
| Taxes | 450/3 | €19,561 | €10,171 | -€9,389 | -48.0% |
| Other amounts payable | 47/48 | €67,608 | €19,667 | -€47,942 | -70.9% |
| Accrued charges and deferred income | 492/3 | €35 | €35 | = | 0.0% |
| Other operating charges | 640/8 | €1,976 | €1,614 | -€362 | -18.3% |
| Gross operating margin | 9900 | €120,258 | €37,407 | -€82,851 | -68.9% |
| Operating profit (loss) | 9901 | €118,282 | €35,793 | -€82,489 | -69.7% |
| Financial charges | 65/66B | €2,472 | €2,210 | -€262 | -10.6% |
| Recurring financial charges | 65 | €2,472 | €2,210 | -€262 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €115,810 | €33,583 | -€82,227 | -71.0% |
| Income taxes | 67/77 | €37,314 | €11,854 | -€25,460 | -68.2% |
| Profit (loss) for the period | 9904 | €78,496 | €21,729 | -€56,767 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,496 | €21,729 | -€56,767 | -72.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.