Bâtis-moi PLUS: 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.
Bâtis-moi PLUS
Largest movements
- Receivables within one year -€15,570
down €15,570 (-9.9%), from €158,053 to €142,482
of which Trade receivables: -€15,301
- Cash +€4,414
up €4,414 (+520%), from €849 to €5,263
mainly Net result for the year (+€16,644) and Tax, wage and social debts (+€16,384)
- Trade debts -€44,174
down €44,174 (-91.0%), from €48,527 to €4,353
- Profit (loss) carried forward +€16,644
up €16,644 (+128%), from €13,042 to €29,686
- Tax, wage and social debts +€16,384
up €16,384 (+18.5%), from €88,663 to €105,047
of which Remuneration and social security: +€15,078
- Gross operating margin +€101,689
up €101,689 (+17.7%), from €574,225 to €675,914
- Staff costs +€91,823
up €91,823 (+16.2%), from €566,389 to €658,212
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 | €158,951 | €147,795 | -€11,156 | -7.0% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €158,901 | €147,745 | -€11,156 | -7.0% |
| Amounts receivable within one year | 40/41 | €158,053 | €142,482 | -€15,570 | -9.9% |
| Trade receivables | 40 | €157,066 | €141,765 | -€15,301 | -9.7% |
| Other amounts receivable | 41 | €987 | €717 | -€269 | -27.3% |
| Cash at bank and in hand | 54/58 | €849 | €5,263 | +€4,414 | +520% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €158,951 | €147,795 | -€11,156 | -7.0% |
| Equity | 10/15 | €21,102 | €37,746 | +€16,644 | +78.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,042 | €29,686 | +€16,644 | +128% |
| Amounts payable | 17/49 | €137,849 | €110,049 | -€27,800 | -20.2% |
| Amounts payable within one year | 42/48 | €137,849 | €110,049 | -€27,800 | -20.2% |
| Trade debts | 44 | €48,527 | €4,353 | -€44,174 | -91.0% |
| Suppliers | 440/4 | €48,527 | €4,353 | -€44,174 | -91.0% |
| Taxes, remuneration and social security | 45 | €88,663 | €105,047 | +€16,384 | +18.5% |
| Taxes | 450/3 | €1,655 | €2,962 | +€1,307 | +79.0% |
| Remuneration and social security | 454/9 | €87,008 | €102,085 | +€15,078 | +17.3% |
| Other amounts payable | 47/48 | €659 | €649 | -€10 | -1.6% |
| Remuneration, social security and pensions | 62 | €566,389 | €658,212 | +€91,823 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,261 | €0 | -€1,261 | -100% |
| Other operating charges | 640/8 | €841 | €1,033 | +€191 | +22.7% |
| Gross operating margin | 9900 | €574,225 | €675,914 | +€101,689 | +17.7% |
| Operating profit (loss) | 9901 | €5,734 | €16,669 | +€10,936 | +191% |
| Financial income | 75/76B | €534 | €0 | -€533 | -100.0% |
| Recurring financial income | 75 | €534 | €0 | -€533 | -100.0% |
| Financial charges | 65/66B | €209 | €26 | -€184 | -87.8% |
| Recurring financial charges | 65 | €209 | €26 | -€184 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €6,058 | €16,644 | +€10,586 | +175% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €6,058 | €16,644 | +€10,586 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €6,058 | €16,644 | +€10,586 | +175% |
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 19 October 2026 via checked.be.