ABC - MOVABLE BUILDING SYSTEMS: 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.
ABC - MOVABLE BUILDING SYSTEMS
Largest movements
- Receivables within one year -€325,213
down €325,213 (-71.3%), from €455,934 to €130,722
of which Trade receivables: -€259,365
- Cash -€14,945
down €14,945 (-34.0%), from €43,935 to €28,989
mainly Trade debts (-€262,601) and Net result for the year (-€110,810)
- Stocks and contracts -€6,810
down €6,810 (-18.5%), from €36,784 to €29,975
- Trade debts -€262,601
down €262,601 (-66.3%), from €396,056 to €133,456
- Profit (loss) carried forward -€110,810
down €110,810 (-224%), from -€49,467 to -€160,277
- Advances received +€17,692
new in 2025: €17,692
- Other debts +€7,505
up €7,505 (+5.1%), from €147,978 to €155,484
- Staff costs +€43,645
up €43,645 (+42.9%), from €101,847 to €145,492
- Gross operating margin -€23,637
down €23,637 (-34.6%), from €68,331 to €44,694
- Financial charges -€3,881
down €3,881 (-35.0%), from €11,103 to €7,221
- Other operating charges -€3,254
down €3,254 (-77.9%), from €4,176 to €922
- Depreciation -€1,253
down €1,253 (-34.0%), from €3,682 to €2,429
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 | €544,923 | €200,960 | -€343,964 | -63.1% |
| Fixed assets | 21/28 | €6,435 | €6,539 | +€104 | +1.6% |
| Tangible fixed assets | 22/27 | €3,928 | €4,032 | +€104 | +2.7% |
| Plant, machinery and equipment | 23 | €1,035 | €1,080 | +€45 | +4.3% |
| Furniture and vehicles | 24 | €2,893 | €2,952 | +€59 | +2.1% |
| Financial fixed assets | 28 | €2,507 | €2,507 | = | 0.0% |
| Current assets | 29/58 | €538,489 | €194,421 | -€344,068 | -63.9% |
| Stocks and contracts in progress | 3 | €36,784 | €29,975 | -€6,810 | -18.5% |
| Stocks | 30/36 | €36,784 | €29,975 | -€6,810 | -18.5% |
| Amounts receivable within one year | 40/41 | €455,934 | €130,722 | -€325,213 | -71.3% |
| Trade receivables | 40 | €381,692 | €122,327 | -€259,365 | -68.0% |
| Other amounts receivable | 41 | €74,242 | €8,395 | -€65,848 | -88.7% |
| Cash at bank and in hand | 54/58 | €43,935 | €28,989 | -€14,945 | -34.0% |
| Deferred charges and accrued income | 490/1 | €1,836 | €4,735 | +€2,900 | +158% |
| Total equity and liabilities | 10/49 | €544,923 | €200,960 | -€343,964 | -63.1% |
| Equity | 10/15 | -€24,678 | -€135,488 | -€110,810 | -449% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,467 | -€160,277 | -€110,810 | -224% |
| Amounts payable | 17/49 | €569,601 | €336,448 | -€233,153 | -40.9% |
| Amounts payable within one year | 42/48 | €565,636 | €332,042 | -€233,594 | -41.3% |
| Trade debts | 44 | €396,056 | €133,456 | -€262,601 | -66.3% |
| Suppliers | 440/4 | €396,056 | €133,456 | -€262,601 | -66.3% |
| Advances received on contracts in progress | 46 | - | €17,692 | +€17,692 | |
| Taxes, remuneration and social security | 45 | €21,601 | €25,410 | +€3,809 | +17.6% |
| Taxes | 450/3 | €3,507 | €5,217 | +€1,710 | +48.7% |
| Remuneration and social security | 454/9 | €18,094 | €20,194 | +€2,099 | +11.6% |
| Other amounts payable | 47/48 | €147,978 | €155,484 | +€7,505 | +5.1% |
| Accrued charges and deferred income | 492/3 | €3,965 | €4,406 | +€441 | +11.1% |
| Non-recurring operating income | 76A | €2,480 | - | -€2,480 | |
| Remuneration, social security and pensions | 62 | €101,847 | €145,492 | +€43,645 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,682 | €2,429 | -€1,253 | -34.0% |
| Other operating charges | 640/8 | €4,176 | €922 | -€3,254 | -77.9% |
| Gross operating margin | 9900 | €68,331 | €44,694 | -€23,637 | -34.6% |
| Operating profit (loss) | 9901 | -€41,374 | -€104,149 | -€62,775 | -152% |
| Financial income | 75/76B | €120 | €761 | +€641 | +536% |
| Recurring financial income | 75 | €120 | €761 | +€641 | +536% |
| Financial charges | 65/66B | €11,103 | €7,221 | -€3,881 | -35.0% |
| Recurring financial charges | 65 | €11,103 | €7,221 | -€3,881 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,357 | -€110,610 | -€58,253 | -111% |
| Income taxes | 67/77 | -€128 | €201 | +€329 | |
| Profit (loss) for the period | 9904 | -€52,229 | -€110,810 | -€58,581 | -112% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,229 | -€110,810 | -€58,581 | -112% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.