BBUILD CONSTRUCTIONS: 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.
BBUILD CONSTRUCTIONS
Largest movements
- Cash -€67,670
down €67,670 (-68.3%), from €99,074 to €31,404
mainly Accrued charges and deferred income (-€72,114) and Trade debts (-€62,377)
- Receivables within one year -€66,449
down €66,449 (-14.0%), from €474,019 to €407,570
of which Other amounts receivable: -€121,314
- Tangible fixed assets -€18,398
down €18,398 (-20.0%), from €92,192 to €73,794
of which Furniture and vehicles: -€18,066
- Accrued charges and deferred income -€72,114
no longer reported in 2025 (was €72,114)
- Trade debts -€62,377
down €62,377 (-22.1%), from €282,868 to €220,490
- Current portion of long-term debt -€39,138
down €39,138 (-64.3%), from €60,864 to €21,726
- Reserves -€20,848
down €20,848 (-18.0%), from €115,542 to €94,694
of which Distributable reserves: -€20,848
- Other debts +€20,080
up €20,080 (+24.7%), from €81,134 to €101,214
- Depreciation -€37,400
down €37,400 (-59.5%), from €62,837 to €25,437
- Gross operating margin -€21,703
down €21,703 (-9.8%), from €220,721 to €199,018
- Staff costs +€10,611
up €10,611 (+8.1%), from €131,034 to €141,645
- Financial charges +€4,232
up €4,232 (+190%), from €2,225 to €6,457
- Taxes -€4,055
down €4,055 (-30.9%), from €13,119 to €9,065
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 | €676,530 | €526,393 | -€150,137 | -22.2% |
| Fixed assets | 21/28 | €99,407 | €81,009 | -€18,398 | -18.5% |
| Tangible fixed assets | 22/27 | €92,192 | €73,794 | -€18,398 | -20.0% |
| Plant, machinery and equipment | 23 | €5,809 | €5,477 | -€332 | -5.7% |
| Furniture and vehicles | 24 | €86,384 | €68,317 | -€18,066 | -20.9% |
| Financial fixed assets | 28 | €7,215 | €7,215 | = | 0.0% |
| Current assets | 29/58 | €577,123 | €445,384 | -€131,739 | -22.8% |
| Amounts receivable within one year | 40/41 | €474,019 | €407,570 | -€66,449 | -14.0% |
| Trade receivables | 40 | €47,332 | €102,197 | +€54,865 | +116% |
| Other amounts receivable | 41 | €426,687 | €305,374 | -€121,314 | -28.4% |
| Cash at bank and in hand | 54/58 | €99,074 | €31,404 | -€67,670 | -68.3% |
| Deferred charges and accrued income | 490/1 | €4,029 | €6,410 | +€2,380 | +59.1% |
| Total equity and liabilities | 10/49 | €676,530 | €526,393 | -€150,137 | -22.2% |
| Equity | 10/15 | €121,742 | €100,894 | -€20,848 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,542 | €94,694 | -€20,848 | -18.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €113,687 | €92,839 | -€20,848 | -18.3% |
| Amounts payable | 17/49 | €554,788 | €425,499 | -€129,289 | -23.3% |
| Amounts payable after more than one year | 17 | €5,148 | €18,098 | +€12,951 | +252% |
| Financial debts | 170/4 | €5,148 | €18,098 | +€12,951 | +252% |
| Amounts payable within one year | 42/48 | €477,526 | €407,401 | -€70,125 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €60,864 | €21,726 | -€39,138 | -64.3% |
| Financial debts | 43 | €3,492 | €4,273 | +€781 | +22.4% |
| Other loans | 439 | €3,492 | €4,273 | +€781 | +22.4% |
| Trade debts | 44 | €282,868 | €220,490 | -€62,377 | -22.1% |
| Suppliers | 440/4 | €282,868 | €220,490 | -€62,377 | -22.1% |
| Taxes, remuneration and social security | 45 | €49,168 | €59,698 | +€10,530 | +21.4% |
| Taxes | 450/3 | €23,009 | €16,461 | -€6,548 | -28.5% |
| Remuneration and social security | 454/9 | €26,159 | €43,237 | +€17,079 | +65.3% |
| Other amounts payable | 47/48 | €81,134 | €101,214 | +€20,080 | +24.7% |
| Accrued charges and deferred income | 492/3 | €72,114 | - | -€72,114 | |
| Remuneration, social security and pensions | 62 | €131,034 | €141,645 | +€10,611 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,837 | €25,437 | -€37,400 | -59.5% |
| Other operating charges | 640/8 | €5,346 | €3,891 | -€1,455 | -27.2% |
| Gross operating margin | 9900 | €220,721 | €199,018 | -€21,703 | -9.8% |
| Operating profit (loss) | 9901 | €21,504 | €28,045 | +€6,541 | +30.4% |
| Financial income | 75/76B | €284 | €628 | +€344 | +121% |
| Recurring financial income | 75 | €284 | €628 | +€344 | +121% |
| Financial charges | 65/66B | €2,225 | €6,457 | +€4,232 | +190% |
| Recurring financial charges | 65 | €2,225 | €6,457 | +€4,232 | +190% |
| Profit (loss) for the period before taxes | 9903 | €19,563 | €22,216 | +€2,653 | +13.6% |
| Income taxes | 67/77 | €13,119 | €9,065 | -€4,055 | -30.9% |
| Profit (loss) for the period | 9904 | €6,444 | €13,152 | +€6,708 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €6,444 | €13,152 | +€6,708 | +104% |
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 13 October 2026 via checked.be.