Bauplan: 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.
Bauplan
Largest movements
- Receivables within one year +€61,822
up €61,822 (+1741.8%), from €3,549 to €65,372
of which Trade receivables: +€60,748
- Stocks and contracts -€16,963
down €16,963 (-96.9%), from €17,506 to €544
- Cash -€16,850
down €16,850 (-59.9%), from €28,132 to €11,282
mainly Receivables within one year (-€61,822) and Contributions, distributions and other (-€11,765)
- Tangible fixed assets -€6,400
down €6,400 (-21.8%), from €29,289 to €22,889
of which Plant, machinery and equipment: -€4,598
- Other debts +€11,232
new in 2025: €11,232
- Tax, wage and social debts +€5,158
up €5,158 (+197.9%), from €2,607 to €7,764
- Trade debts +€3,688
up €3,688 (+33.1%), from €11,143 to €14,831
- Reserves +€2,800
up €2,800 (+7.2%), from €38,806 to €41,606
- Gross operating margin +€15,668
up €15,668 (+114.1%), from €13,737 to €29,405
- Taxes +€4,709
up €4,709 (+364.9%), from €1,291 to €6,000
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.
Cash bridge derived
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 | €78,524 | €100,434 | +€21,910 | +27.9% |
| Fixed assets | 21/28 | €29,289 | €22,889 | -€6,400 | -21.8% |
| Tangible fixed assets | 22/27 | €29,289 | €22,889 | -€6,400 | -21.8% |
| Plant, machinery and equipment | 23 | €11,786 | €7,188 | -€4,598 | -39.0% |
| Furniture and vehicles | 24 | €1,255 | €1,620 | +€365 | +29.1% |
| Other tangible fixed assets | 26 | €16,248 | €14,081 | -€2,167 | -13.3% |
| Current assets | 29/58 | €49,235 | €77,545 | +€28,310 | +57.5% |
| Stocks and contracts in progress | 3 | €17,506 | €544 | -€16,963 | -96.9% |
| Stocks | 30/36 | €17,506 | €544 | -€16,963 | -96.9% |
| Amounts receivable within one year | 40/41 | €3,549 | €65,372 | +€61,822 | +1741.8% |
| Trade receivables | 40 | €800 | €61,548 | +€60,748 | +7593.5% |
| Other amounts receivable | 41 | €2,749 | €3,824 | +€1,075 | +39.1% |
| Cash at bank and in hand | 54/58 | €28,132 | €11,282 | -€16,850 | -59.9% |
| Deferred charges and accrued income | 490/1 | €47 | €347 | +€300 | +638.0% |
| Total equity and liabilities | 10/49 | €78,524 | €100,434 | +€21,910 | +27.9% |
| Equity | 10/15 | €63,806 | €66,606 | +€2,800 | +4.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €38,806 | €41,606 | +€2,800 | +7.2% |
| Distributable reserves | 133 | €38,806 | €41,606 | +€2,800 | +7.2% |
| Amounts payable | 17/49 | €14,718 | €33,828 | +€19,110 | +129.8% |
| Amounts payable within one year | 42/48 | €14,718 | €33,828 | +€19,110 | +129.8% |
| Trade debts | 44 | €11,143 | €14,831 | +€3,688 | +33.1% |
| Suppliers | 440/4 | €11,143 | €14,831 | +€3,688 | +33.1% |
| Advances received on contracts in progress | 46 | €968 | - | -€968 | |
| Taxes, remuneration and social security | 45 | €2,607 | €7,764 | +€5,158 | +197.9% |
| Taxes | 450/3 | €2,607 | €7,764 | +€5,158 | +197.9% |
| Other amounts payable | 47/48 | - | €11,232 | +€11,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,078 | €7,233 | +€154 | +2.2% |
| Other operating charges | 640/8 | €1,441 | €1,477 | +€35 | +2.5% |
| Gross operating margin | 9900 | €13,737 | €29,405 | +€15,668 | +114.1% |
| Operating profit (loss) | 9901 | €5,218 | €20,695 | +€15,478 | +296.6% |
| Financial income | 75/76B | €17 | €10 | -€8 | -44.7% |
| Recurring financial income | 75 | €17 | €10 | -€8 | -44.7% |
| Financial charges | 65/66B | €210 | €141 | -€69 | -33.0% |
| Recurring financial charges | 65 | €210 | €141 | -€69 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €5,025 | €20,564 | +€15,539 | +309.2% |
| Income taxes | 67/77 | €1,291 | €6,000 | +€4,709 | +364.9% |
| Profit (loss) for the period | 9904 | €3,734 | €14,565 | +€10,830 | +290.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,734 | €14,565 | +€10,830 | +290.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.