All Building Activities: what changed
What changed
All Building Activities
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€159,883
2025 · €7,130+€152,753
Equity
€364,959
2025 · €380,773-€15,814
Cash
€17,630
2025 · €618+€17,012
Balance sheet total
€733,764
2025 · €851,335-€117,571
Largest movements
Assets
- Stocks and contracts -€390,666
down €390,666 (-58.2%), from €671,050 to €280,383
- Receivables within one year +€261,367
up €261,367 (+359%), from €72,906 to €334,273
of which Trade receivables: +€327,913
- Receivables after one year -€59,000
down €59,000 (-100%), from €59,000 to €0
- Current investments +€54,103
new in 2026: €54,103
- Cash +€17,012
up €17,012 (+2,755%), from €618 to €17,630
mainly Stocks and contracts (+€390,666) and Net result for the year (+€159,883)
Equity and liabilities
- Debts after one year -€236,202
down €236,202 (-58.8%), from €401,789 to €165,588
- Other debts +€76,710
up €76,710, from €0 to €76,710
- Tax, wage and social debts +€50,112
up €50,112 (+237%), from €21,167 to €71,279
- Accrued charges and deferred income +€30,109
up €30,109 (+201%), from €15,000 to €45,109
- Current portion of long-term debt -€14,046
down €14,046 (-73.4%), from €19,131 to €5,085
Income statement
- Gross operating margin +€218,618
up €218,618 (+503%), from €43,421 to €262,040
- Taxes +€66,509
up €66,509 (+1,004%), from €6,622 to €73,130
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€7,130
Gross operating margin
+€218,618
Depreciation
+€835
Other operating charges
+€472
Financial income
-€2,609
Financial charges
+€1,946
Taxes
-€66,509
Result 2026
€159,883
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€497,998
Investment
-€54,103
Financing
-€426,883
Cash 2025
€618
From operations (derived)
+€497,998
Net result for the year
+€159,883
Depreciation
+€4,176
Receivables after one year
+€59,000
Stocks and contracts
+€390,666
Receivables within one year
-€261,367
Deferred charges and accrued income
-€3,790
Trade debts
-€7,502
Tax, wage and social debts
+€50,112
Other debts
+€76,710
Accrued charges and deferred income
+€30,109
Investment (derived)
-€54,103
Current investments
-€54,103
Financing
-€426,883
Debts after one year
-€236,202
Current portion of long-term debt
-€14,046
Short-term financial debts
-€939
Contributions, distributions and other
-€175,697
Cash 2026
€17,630
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €851,335 | €733,764 | -€117,571 | -13.8% |
| Fixed assets | 21/28 | €25,292 | €21,116 | -€4,176 | -16.5% |
| Tangible fixed assets | 22/27 | €12,492 | €8,316 | -€4,176 | -33.4% |
| Plant, machinery and equipment | 23 | €5,642 | €4,731 | -€910 | -16.1% |
| Furniture and vehicles | 24 | €3,558 | €1,880 | -€1,678 | -47.2% |
| Other tangible fixed assets | 26 | €3,292 | €1,704 | -€1,588 | -48.2% |
| Financial fixed assets | 28 | €12,800 | €12,800 | = | 0.0% |
| Current assets | 29/58 | €826,043 | €712,648 | -€113,395 | -13.7% |
| Amounts receivable after more than one year | 29 | €59,000 | €0 | -€59,000 | -100% |
| Other amounts receivable | 291 | €59,000 | €0 | -€59,000 | -100% |
| Stocks and contracts in progress | 3 | €671,050 | €280,383 | -€390,666 | -58.2% |
| Stocks | 30/36 | €671,050 | €280,383 | -€390,666 | -58.2% |
| Amounts receivable within one year | 40/41 | €72,906 | €334,273 | +€261,367 | +359% |
| Trade receivables | 40 | €2,542 | €330,456 | +€327,913 | +12,898% |
| Other amounts receivable | 41 | €70,363 | €3,817 | -€66,546 | -94.6% |
| Current investments | 50/53 | - | €54,103 | +€54,103 | |
| Cash at bank and in hand | 54/58 | €618 | €17,630 | +€17,012 | +2,755% |
| Deferred charges and accrued income | 490/1 | €22,470 | €26,260 | +€3,790 | +16.9% |
| Total equity and liabilities | 10/49 | €851,335 | €733,764 | -€117,571 | -13.8% |
| Equity | 10/15 | €380,773 | €364,959 | -€15,814 | -4.2% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €348,583 | €346,769 | -€1,814 | -0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €346,723 | €346,769 | +€46 | 0.0% |
| Profit (loss) carried forward | 14 | €14,190 | €190 | -€14,000 | -98.7% |
| Amounts payable | 17/49 | €470,562 | €368,805 | -€101,757 | -21.6% |
| Amounts payable after more than one year | 17 | €401,789 | €165,588 | -€236,202 | -58.8% |
| Financial debts | 170/4 | €401,789 | €165,588 | -€236,202 | -58.8% |
| Amounts payable within one year | 42/48 | €53,772 | €158,108 | +€104,335 | +194% |
| Current portion of amounts payable after more than one year | 42 | €19,131 | €5,085 | -€14,046 | -73.4% |
| Financial debts | 43 | €947 | €8 | -€939 | -99.2% |
| Credit institutions | 430/8 | €947 | €8 | -€939 | -99.2% |
| Trade debts | 44 | €12,529 | €5,026 | -€7,502 | -59.9% |
| Suppliers | 440/4 | €12,529 | €5,026 | -€7,502 | -59.9% |
| Taxes, remuneration and social security | 45 | €21,167 | €71,279 | +€50,112 | +237% |
| Taxes | 450/3 | €21,167 | €71,279 | +€50,112 | +237% |
| Other amounts payable | 47/48 | €0 | €76,710 | +€76,710 | |
| Accrued charges and deferred income | 492/3 | €15,000 | €45,109 | +€30,109 | +201% |
| Non-recurring operating income | 76A | €5,008 | €0 | -€5,008 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,011 | €4,176 | -€835 | -16.7% |
| Other operating charges | 640/8 | €4,010 | €3,538 | -€472 | -11.8% |
| Gross operating margin | 9900 | €43,421 | €262,040 | +€218,618 | +503% |
| Operating profit (loss) | 9901 | €34,401 | €254,326 | +€219,925 | +639% |
| Financial income | 75/76B | €7,033 | €4,424 | -€2,609 | -37.1% |
| Recurring financial income | 75 | €7,033 | €4,424 | -€2,609 | -37.1% |
| Financial charges | 65/66B | €27,682 | €25,736 | -€1,946 | -7.0% |
| Recurring financial charges | 65 | €27,682 | €25,736 | -€1,946 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €13,752 | €233,014 | +€219,262 | +1,594% |
| Income taxes | 67/77 | €6,622 | €73,130 | +€66,509 | +1,004% |
| Profit (loss) for the period | 9904 | €7,130 | €159,883 | +€152,753 | +2,142% |
| Profit (loss) for the period to be appropriated | 9905 | €7,130 | €159,883 | +€152,753 | +2,142% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.