Bird Builders: what changed
Two fiscal 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.
Bird Builders
Largest movements
- Current investments -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Cash +€78,189
up €78,189 (+1311.5%), from €5,962 to €84,151
mainly Current investments (+€80,000)
- Reserves -€1,811
down €1,811 (-34.6%), from €5,233 to €3,422
- Gross operating margin -€1,145
down €1,145 (-236.0%), from -€485 to -€1,631
- Other operating charges +€796
new in 2025: €796
- Financial income +€765
new in 2025: €765
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 | €87,443 | €85,631 | -€1,811 | -2.1% |
| Current assets | 29/58 | €87,443 | €85,631 | -€1,811 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,481 | €1,481 | = | 0.0% |
| Other amounts receivable | 41 | €1,481 | €1,481 | = | 0.0% |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,962 | €84,151 | +€78,189 | +1311.5% |
| Total equity and liabilities | 10/49 | €87,443 | €85,631 | -€1,811 | -2.1% |
| Equity | 10/15 | €35,233 | €33,422 | -€1,811 | -5.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Outside capital | 11 | €30,000 | - | -€30,000 | |
| Share premium | 1100/10 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €5,233 | €3,422 | -€1,811 | -34.6% |
| Distributable reserves | 133 | €5,233 | €3,422 | -€1,811 | -34.6% |
| Amounts payable | 17/49 | €52,210 | €52,210 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,210 | €52,210 | = | 0.0% |
| Other amounts payable | 47/48 | €52,210 | €52,210 | = | 0.0% |
| Other operating charges | 640/8 | - | €796 | +€796 | |
| Gross operating margin | 9900 | -€485 | -€1,631 | -€1,145 | -236.0% |
| Operating profit (loss) | 9901 | -€485 | -€2,426 | -€1,941 | -399.9% |
| Financial income | 75/76B | - | €765 | +€765 | |
| Recurring financial income | 75 | - | €765 | +€765 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€620 | -€1,811 | -€1,191 | -192.0% |
| Profit (loss) for the period | 9904 | -€620 | -€1,811 | -€1,191 | -192.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€620 | -€1,811 | -€1,191 | -192.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.