A-Buildit: 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.
A-Buildit
Largest movements
- Cash +€60,882
up €60,882 (+2216.1%), from €2,747 to €63,629
mainly Depreciation (+€47,312) and Net result for the year (+€39,332)
- Tangible fixed assets -€36,312
down €36,312 (-12.7%), from €285,526 to €249,214
of which Land and buildings: -€23,871
- Receivables within one year -€15,384
down €15,384 (-90.8%), from €16,940 to €1,556
of which Trade receivables: -€16,832
- Reserves +€39,332
up €39,332 (+27.6%), from €142,543 to €181,876
- Debts after one year -€22,296
down €22,296 (-21.5%), from €103,882 to €81,587
of which Financial debts: -€28,296
- Current portion of long-term debt -€8,534
down €8,534 (-23.2%), from €36,829 to €28,296
- Tax, wage and social debts +€5,144
up €5,144 (+43.7%), from €11,775 to €16,919
of which Taxes: +€5,144
- Gross operating margin +€52,171
up €52,171 (+101.2%), from €51,565 to €103,736
- Taxes +€11,158
up €11,158 (+17853.2%), from €63 to €11,221
- Other operating charges -€2,616
down €2,616 (-73.1%), from €3,580 to €965
- Financial charges -€2,448
down €2,448 (-33.3%), from €7,354 to €4,906
- Depreciation -€1,717
down €1,717 (-3.5%), from €49,030 to €47,312
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 | €307,862 | €318,290 | +€10,428 | +3.4% |
| Fixed assets | 21/28 | €285,526 | €249,214 | -€36,312 | -12.7% |
| Tangible fixed assets | 22/27 | €285,526 | €249,214 | -€36,312 | -12.7% |
| Land and buildings | 22 | €235,010 | €211,139 | -€23,871 | -10.2% |
| Furniture and vehicles | 24 | €47,443 | €36,547 | -€10,896 | -23.0% |
| Other tangible fixed assets | 26 | €3,074 | €1,528 | -€1,546 | -50.3% |
| Current assets | 29/58 | €22,336 | €69,076 | +€46,740 | +209.3% |
| Amounts receivable within one year | 40/41 | €16,940 | €1,556 | -€15,384 | -90.8% |
| Trade receivables | 40 | €16,940 | €108 | -€16,832 | -99.4% |
| Other amounts receivable | 41 | - | €1,448 | +€1,448 | |
| Cash at bank and in hand | 54/58 | €2,747 | €63,629 | +€60,882 | +2216.1% |
| Deferred charges and accrued income | 490/1 | €2,649 | €3,890 | +€1,242 | +46.9% |
| Total equity and liabilities | 10/49 | €307,862 | €318,290 | +€10,428 | +3.4% |
| Equity | 10/15 | €145,043 | €184,376 | +€39,332 | +27.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €142,543 | €181,876 | +€39,332 | +27.6% |
| Distributable reserves | 133 | €142,543 | €181,876 | +€39,332 | +27.6% |
| Amounts payable | 17/49 | €162,819 | €133,914 | -€28,904 | -17.8% |
| Amounts payable after more than one year | 17 | €103,882 | €81,587 | -€22,296 | -21.5% |
| Financial debts | 170/4 | €45,682 | €17,387 | -€28,296 | -61.9% |
| Other amounts payable | 178/9 | €58,200 | €64,200 | +€6,000 | +10.3% |
| Amounts payable within one year | 42/48 | €53,780 | €45,214 | -€8,565 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €36,829 | €28,296 | -€8,534 | -23.2% |
| Trade debts | 44 | €2,711 | €0 | -€2,711 | -100.0% |
| Suppliers | 440/4 | €2,711 | €0 | -€2,711 | -100.0% |
| Taxes, remuneration and social security | 45 | €11,775 | €16,919 | +€5,144 | +43.7% |
| Taxes | 450/3 | €8,775 | €13,919 | +€5,144 | +58.6% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,465 | €0 | -€2,465 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,157 | €7,113 | +€1,957 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,030 | €47,312 | -€1,717 | -3.5% |
| Other operating charges | 640/8 | €3,580 | €965 | -€2,616 | -73.1% |
| Gross operating margin | 9900 | €51,565 | €103,736 | +€52,171 | +101.2% |
| Operating profit (loss) | 9901 | -€1,045 | €55,459 | +€56,504 | |
| Financial income | 75/76B | €74 | €0 | -€74 | -99.9% |
| Recurring financial income | 75 | €74 | €0 | -€74 | -99.9% |
| Financial charges | 65/66B | €7,354 | €4,906 | -€2,448 | -33.3% |
| Recurring financial charges | 65 | €7,354 | €4,906 | -€2,448 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,326 | €50,553 | +€58,878 | |
| Income taxes | 67/77 | €63 | €11,221 | +€11,158 | +17853.2% |
| Profit (loss) for the period | 9904 | -€8,388 | €39,332 | +€47,720 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,388 | €39,332 | +€47,720 |
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 4 October 2026 via checked.be.