B&L BUILDCONCEPT: 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&L BUILDCONCEPT
Largest movements
- Current investments +€49,420
up €49,420 (+64.7%), from €76,349 to €125,769
- Cash -€39,107
down €39,107 (-18.2%), from €215,021 to €175,915
mainly Current investments (-€49,420) and Receivables within one year (-€33,077)
- Receivables within one year +€33,077
up €33,077 (+32.7%), from €101,058 to €134,135
of which Trade receivables: +€32,893
- Tangible fixed assets -€6,907
down €6,907 (-29.5%), from €23,445 to €16,538
of which Furniture and vehicles: -€6,312
- Reserves +€54,232
up €54,232 (+19.2%), from €283,082 to €337,314
- Tax, wage and social debts -€19,094
down €19,094 (-66.2%), from €28,830 to €9,736
- Debts after one year -€6,445
down €6,445 (-66.5%), from €9,688 to €3,243
- Accrued charges and deferred income +€5,105
up €5,105 (+105%), from €4,845 to €9,950
- Gross operating margin -€42,482
down €42,482 (-34.5%), from €123,176 to €80,694
- Financial income +€10,389
up €10,389 (+975%), from €1,066 to €11,454
- Taxes -€3,197
down €3,197 (-13.4%), from €23,924 to €20,727
- Financial charges +€1,507
up €1,507 (+38.3%), from €3,934 to €5,442
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 | €416,604 | €454,498 | +€37,894 | +9.1% |
| Fixed assets | 21/28 | €23,445 | €16,538 | -€6,907 | -29.5% |
| Tangible fixed assets | 22/27 | €23,445 | €16,538 | -€6,907 | -29.5% |
| Plant, machinery and equipment | 23 | €3,948 | €3,764 | -€185 | -4.7% |
| Furniture and vehicles | 24 | €18,172 | €11,860 | -€6,312 | -34.7% |
| Other tangible fixed assets | 26 | €1,325 | €914 | -€411 | -31.0% |
| Current assets | 29/58 | €393,159 | €437,961 | +€44,801 | +11.4% |
| Amounts receivable within one year | 40/41 | €101,058 | €134,135 | +€33,077 | +32.7% |
| Trade receivables | 40 | €1,058 | €33,952 | +€32,893 | +3,109% |
| Other amounts receivable | 41 | €100,000 | €100,184 | +€184 | +0.2% |
| Current investments | 50/53 | €76,349 | €125,769 | +€49,420 | +64.7% |
| Cash at bank and in hand | 54/58 | €215,021 | €175,915 | -€39,107 | -18.2% |
| Deferred charges and accrued income | 490/1 | €731 | €2,142 | +€1,411 | +193% |
| Total equity and liabilities | 10/49 | €416,604 | €454,498 | +€37,894 | +9.1% |
| Equity | 10/15 | €301,682 | €355,914 | +€54,232 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €283,082 | €337,314 | +€54,232 | +19.2% |
| Distributable reserves | 133 | €283,082 | €337,314 | +€54,232 | +19.2% |
| Amounts payable | 17/49 | €114,922 | €98,584 | -€16,338 | -14.2% |
| Amounts payable after more than one year | 17 | €9,688 | €3,243 | -€6,445 | -66.5% |
| Financial debts | 170/4 | €9,688 | €3,243 | -€6,445 | -66.5% |
| Amounts payable within one year | 42/48 | €100,389 | €85,392 | -€14,998 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €6,920 | €6,445 | -€476 | -6.9% |
| Trade debts | 44 | €2,843 | €3,703 | +€860 | +30.2% |
| Suppliers | 440/4 | €2,843 | €3,703 | +€860 | +30.2% |
| Taxes, remuneration and social security | 45 | €28,830 | €9,736 | -€19,094 | -66.2% |
| Taxes | 450/3 | €28,830 | €9,736 | -€19,094 | -66.2% |
| Other amounts payable | 47/48 | €61,795 | €65,508 | +€3,712 | +6.0% |
| Accrued charges and deferred income | 492/3 | €4,845 | €9,950 | +€5,105 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,375 | €9,115 | -€259 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €437 | +€437 | |
| Other operating charges | 640/8 | €900 | €1,320 | +€419 | +46.5% |
| Non-recurring operating charges | 66A | €798 | €875 | +€77 | +9.7% |
| Gross operating margin | 9900 | €123,176 | €80,694 | -€42,482 | -34.5% |
| Operating profit (loss) | 9901 | €112,103 | €68,947 | -€43,156 | -38.5% |
| Financial income | 75/76B | €1,066 | €11,454 | +€10,389 | +975% |
| Recurring financial income | 75 | €1,066 | €11,454 | +€10,389 | +975% |
| Financial charges | 65/66B | €3,934 | €5,442 | +€1,507 | +38.3% |
| Recurring financial charges | 65 | €3,934 | €5,442 | +€1,507 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €109,234 | €74,960 | -€34,275 | -31.4% |
| Income taxes | 67/77 | €23,924 | €20,727 | -€3,197 | -13.4% |
| Profit (loss) for the period | 9904 | €85,310 | €54,232 | -€31,078 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,310 | €54,232 | -€31,078 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.