BG BUILDING: 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.
BG BUILDING
Largest movements
- Receivables within one year +€36,801
up €36,801 (+59.1%), from €62,216 to €99,017
of which Trade receivables: +€33,500
- Reserves +€25,388
up €25,388 (+69.0%), from €36,776 to €62,164
- Tax, wage and social debts +€8,996
up €8,996 (+78.4%), from €11,475 to €20,471
- Trade debts +€1,542
up €1,542 (+24.3%), from €6,355 to €7,897
- Gross operating margin -€3,146
down €3,146 (-8.6%), from €36,574 to €33,428
- Financial income +€1,052
up €1,052 (+55.3%), from €1,902 to €2,955
- Taxes -€871
down €871 (-8.8%), from €9,866 to €8,996
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 | €64,606 | €100,532 | +€35,926 | +55.6% |
| Fixed assets | 21/28 | €1,992 | €1,210 | -€782 | -39.2% |
| Tangible fixed assets | 22/27 | €1,992 | €1,210 | -€782 | -39.2% |
| Plant, machinery and equipment | 23 | €310 | €129 | -€182 | -58.6% |
| Furniture and vehicles | 24 | €1,682 | €1,082 | -€600 | -35.7% |
| Current assets | 29/58 | €62,614 | €99,322 | +€36,708 | +58.6% |
| Amounts receivable within one year | 40/41 | €62,216 | €99,017 | +€36,801 | +59.1% |
| Trade receivables | 40 | €30,000 | €63,500 | +€33,500 | +112% |
| Other amounts receivable | 41 | €32,216 | €35,517 | +€3,301 | +10.2% |
| Cash at bank and in hand | 54/58 | €263 | €305 | +€42 | +16.1% |
| Deferred charges and accrued income | 490/1 | €135 | - | -€135 | |
| Total equity and liabilities | 10/49 | €64,606 | €100,532 | +€35,926 | +55.6% |
| Equity | 10/15 | €46,776 | €72,164 | +€25,388 | +54.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,776 | €62,164 | +€25,388 | +69.0% |
| Distributable reserves | 133 | €36,776 | €62,164 | +€25,388 | +69.0% |
| Amounts payable | 17/49 | €17,830 | €28,368 | +€10,538 | +59.1% |
| Amounts payable within one year | 42/48 | €17,830 | €28,368 | +€10,538 | +59.1% |
| Trade debts | 44 | €6,355 | €7,897 | +€1,542 | +24.3% |
| Suppliers | 440/4 | €6,355 | €7,897 | +€1,542 | +24.3% |
| Taxes, remuneration and social security | 45 | €11,475 | €20,471 | +€8,996 | +78.4% |
| Taxes | 450/3 | €11,475 | €20,471 | +€8,996 | +78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €782 | = | 0.0% |
| Other operating charges | 640/8 | €278 | €584 | +€307 | +110% |
| Gross operating margin | 9900 | €36,574 | €33,428 | -€3,146 | -8.6% |
| Operating profit (loss) | 9901 | €35,514 | €32,062 | -€3,452 | -9.7% |
| Financial income | 75/76B | €1,902 | €2,955 | +€1,052 | +55.3% |
| Recurring financial income | 75 | €1,902 | €2,955 | +€1,052 | +55.3% |
| Financial charges | 65/66B | €586 | €633 | +€47 | +8.1% |
| Recurring financial charges | 65 | €586 | €633 | +€47 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €36,831 | €34,384 | -€2,447 | -6.6% |
| Income taxes | 67/77 | €9,866 | €8,996 | -€871 | -8.8% |
| Profit (loss) for the period | 9904 | €26,965 | €25,388 | -€1,577 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,965 | €25,388 | -€1,577 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.