B-Building Concept: 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.
B-Building Concept
Largest movements
- Tangible fixed assets -€15,200
down €15,200 (-6.5%), from €232,811 to €217,611
- Cash +€5,871
up €5,871 (+122%), from €4,816 to €10,687
mainly Depreciation (+€15,200) and Net result for the year (+€8,975)
- Debts after one year -€18,067
down €18,067 (-16.6%), from €109,008 to €90,941
- Profit (loss) carried forward +€8,975
up €8,975 (+38.9%), from -€23,078 to -€14,103
- Other operating charges -€3,891
down €3,891 (-90.7%), from €4,291 to €400
- Gross operating margin +€3,219
up €3,219 (+13.4%), from €23,962 to €27,181
- Financial charges -€294
down €294 (-10.1%), from €2,900 to €2,606
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 | €237,691 | €228,308 | -€9,383 | -3.9% |
| Fixed assets | 21/28 | €232,811 | €217,611 | -€15,200 | -6.5% |
| Tangible fixed assets | 22/27 | €232,811 | €217,611 | -€15,200 | -6.5% |
| Land and buildings | 22 | €232,811 | €217,611 | -€15,200 | -6.5% |
| Current assets | 29/58 | €4,880 | €10,696 | +€5,816 | +119% |
| Amounts receivable within one year | 40/41 | €64 | €9 | -€55 | -86.2% |
| Other amounts receivable | 41 | €64 | €9 | -€55 | -86.2% |
| Cash at bank and in hand | 54/58 | €4,816 | €10,687 | +€5,871 | +122% |
| Total equity and liabilities | 10/49 | €237,691 | €228,308 | -€9,383 | -3.9% |
| Equity | 10/15 | -€3,078 | €5,897 | +€8,975 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,078 | -€14,103 | +€8,975 | +38.9% |
| Amounts payable | 17/49 | €240,769 | €222,411 | -€18,358 | -7.6% |
| Amounts payable after more than one year | 17 | €109,008 | €90,941 | -€18,067 | -16.6% |
| Financial debts | 170/4 | €109,008 | €90,941 | -€18,067 | -16.6% |
| Amounts payable within one year | 42/48 | €131,111 | €131,470 | +€359 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €17,708 | €18,067 | +€359 | +2.0% |
| Other amounts payable | 47/48 | €113,403 | €113,403 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €650 | €0 | -€650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,200 | €15,200 | = | 0.0% |
| Other operating charges | 640/8 | €4,291 | €400 | -€3,891 | -90.7% |
| Gross operating margin | 9900 | €23,962 | €27,181 | +€3,219 | +13.4% |
| Operating profit (loss) | 9901 | €4,471 | €11,581 | +€7,110 | +159% |
| Financial charges | 65/66B | €2,900 | €2,606 | -€294 | -10.1% |
| Recurring financial charges | 65 | €2,900 | €2,606 | -€294 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €1,571 | €8,975 | +€7,404 | +471% |
| Profit (loss) for the period | 9904 | €1,571 | €8,975 | +€7,404 | +471% |
| Profit (loss) for the period to be appropriated | 9905 | €1,571 | €8,975 | +€7,404 | +471% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.