BI BUILDING PROJECT: 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.
BI BUILDING PROJECT
Largest movements
- Tangible fixed assets -€13,891
down €13,891 (-36.0%), from €38,640 to €24,749
of which Furniture and vehicles: -€9,857
- Cash +€7,368
up €7,368 (+1,245%), from €592 to €7,960
mainly Depreciation (+€15,015) and Net result for the year (+€13,962)
- Receivables within one year +€6,944
up €6,944 (+20.0%), from €34,665 to €41,610
of which Other amounts receivable: +€7,667
- Deferred charges and accrued income -€2,028
no longer reported in 2025 (was €2,028)
- Profit (loss) carried forward +€13,962
up €13,962, from -€13,371 to €591
- Trade debts -€13,155
down €13,155 (-77.4%), from €16,987 to €3,831
- Debts after one year -€9,595
down €9,595 (-46.0%), from €20,853 to €11,258
- Tax, wage and social debts +€6,561
up €6,561 (+8,604%), from €76 to €6,638
- Current portion of long-term debt +€1,612
up €1,612 (+18.1%), from €8,889 to €10,501
- Gross operating margin +€46,333
up €46,333 (+6,596%), from €702 to €47,036
- Taxes +€6,460
up €6,460 (+3,646%), from €177 to €6,638
- Depreciation -€4,622
down €4,622 (-23.5%), from €19,636 to €15,015
- Other operating charges +€2,999
up €2,999 (+123%), from €2,430 to €5,429
- Financial charges +€2,539
up €2,539 (+73.2%), from €3,470 to €6,009
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 | €75,925 | €74,318 | -€1,607 | -2.1% |
| Fixed assets | 21/28 | €38,640 | €24,749 | -€13,891 | -36.0% |
| Tangible fixed assets | 22/27 | €38,640 | €24,749 | -€13,891 | -36.0% |
| Plant, machinery and equipment | 23 | €6,752 | €2,717 | -€4,035 | -59.8% |
| Furniture and vehicles | 24 | €31,888 | €22,031 | -€9,857 | -30.9% |
| Current assets | 29/58 | €37,285 | €49,569 | +€12,284 | +32.9% |
| Amounts receivable within one year | 40/41 | €34,665 | €41,610 | +€6,944 | +20.0% |
| Trade receivables | 40 | €27,893 | €27,170 | -€723 | -2.6% |
| Other amounts receivable | 41 | €6,772 | €14,440 | +€7,667 | +113% |
| Cash at bank and in hand | 54/58 | €592 | €7,960 | +€7,368 | +1,245% |
| Deferred charges and accrued income | 490/1 | €2,028 | - | -€2,028 | |
| Total equity and liabilities | 10/49 | €75,925 | €74,318 | -€1,607 | -2.1% |
| Equity | 10/15 | €28,129 | €42,091 | +€13,962 | +49.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,500 | €36,500 | = | 0.0% |
| Distributable reserves | 133 | €36,500 | €36,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,371 | €591 | +€13,962 | |
| Amounts payable | 17/49 | €47,797 | €32,227 | -€15,569 | -32.6% |
| Amounts payable after more than one year | 17 | €20,853 | €11,258 | -€9,595 | -46.0% |
| Financial debts | 170/4 | €20,853 | €11,258 | -€9,595 | -46.0% |
| Amounts payable within one year | 42/48 | €25,952 | €20,970 | -€4,982 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €8,889 | €10,501 | +€1,612 | +18.1% |
| Trade debts | 44 | €16,987 | €3,831 | -€13,155 | -77.4% |
| Suppliers | 440/4 | €16,987 | €3,831 | -€13,155 | -77.4% |
| Taxes, remuneration and social security | 45 | €76 | €6,638 | +€6,561 | +8,604% |
| Taxes | 450/3 | €76 | €6,638 | +€6,561 | +8,604% |
| Accrued charges and deferred income | 492/3 | €992 | - | -€992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,636 | €15,015 | -€4,622 | -23.5% |
| Other operating charges | 640/8 | €2,430 | €5,429 | +€2,999 | +123% |
| Gross operating margin | 9900 | €702 | €47,036 | +€46,333 | +6,596% |
| Operating profit (loss) | 9901 | -€21,364 | €26,592 | +€47,956 | |
| Financial income | 75/76B | €5 | €16 | +€11 | +203% |
| Recurring financial income | 75 | €5 | €16 | +€11 | +203% |
| Financial charges | 65/66B | €3,470 | €6,009 | +€2,539 | +73.2% |
| Recurring financial charges | 65 | €3,470 | €6,009 | +€2,539 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,829 | €20,600 | +€45,428 | |
| Income taxes | 67/77 | €177 | €6,638 | +€6,460 | +3,646% |
| Profit (loss) for the period | 9904 | -€25,006 | €13,962 | +€38,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,006 | €13,962 | +€38,968 |
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 22 October 2026 via checked.be.