BLD Créations: 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.
BLD Créations
Largest movements
- Cash -€15,310
down €15,310 (-64.8%), from €23,629 to €8,319
mainly Investment in fixed assets (net) (-€14,089) and Trade debts (-€11,644)
- Receivables within one year -€10,827
down €10,827 (-59.3%), from €18,268 to €7,441
of which Trade receivables: -€11,281
- Tangible fixed assets +€8,887
up €8,887 (+358%), from €2,480 to €11,367
- Deferred charges and accrued income +€593
up €593 (+223%), from €266 to €859
- Trade debts -€11,644
down €11,644 (-63.6%), from €18,320 to €6,675
- Profit (loss) carried forward -€3,077
down €3,077 (-32.4%), from €9,486 to €6,409
- Tax, wage and social debts -€2,968
down €2,968 (-35.1%), from €8,456 to €5,488
of which Remuneration and social security: -€2,183
- Gross operating margin +€23,765
up €23,765 (+80.4%), from €29,560 to €53,325
- Other operating charges +€2,165
up €2,165 (+967%), from €224 to €2,389
- Depreciation -€1,229
down €1,229 (-17.9%), from €6,871 to €5,642
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 | €51,948 | €34,336 | -€17,611 | -33.9% |
| Fixed assets | 21/28 | €5,819 | €14,266 | +€8,447 | +145% |
| Intangible fixed assets | 21 | €3,339 | €2,899 | -€440 | -13.2% |
| Tangible fixed assets | 22/27 | €2,480 | €11,367 | +€8,887 | +358% |
| Furniture and vehicles | 24 | €2,480 | €11,367 | +€8,887 | +358% |
| Current assets | 29/58 | €46,128 | €20,071 | -€26,058 | -56.5% |
| Stocks and contracts in progress | 3 | €3,965 | €3,451 | -€514 | -13.0% |
| Stocks | 30/36 | €3,965 | €3,451 | -€514 | -13.0% |
| Amounts receivable within one year | 40/41 | €18,268 | €7,441 | -€10,827 | -59.3% |
| Trade receivables | 40 | €18,260 | €6,979 | -€11,281 | -61.8% |
| Other amounts receivable | 41 | €8 | €462 | +€454 | +5,581% |
| Cash at bank and in hand | 54/58 | €23,629 | €8,319 | -€15,310 | -64.8% |
| Deferred charges and accrued income | 490/1 | €266 | €859 | +€593 | +223% |
| Total equity and liabilities | 10/49 | €51,948 | €34,336 | -€17,611 | -33.9% |
| Equity | 10/15 | €24,486 | €21,409 | -€3,077 | -12.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,486 | €6,409 | -€3,077 | -32.4% |
| Amounts payable | 17/49 | €27,461 | €12,927 | -€14,534 | -52.9% |
| Amounts payable within one year | 42/48 | €27,461 | €12,927 | -€14,534 | -52.9% |
| Trade debts | 44 | €18,320 | €6,675 | -€11,644 | -63.6% |
| Suppliers | 440/4 | €18,320 | €6,675 | -€11,644 | -63.6% |
| Taxes, remuneration and social security | 45 | €8,456 | €5,488 | -€2,968 | -35.1% |
| Taxes | 450/3 | €785 | - | -€785 | |
| Remuneration and social security | 454/9 | €7,671 | €5,488 | -€2,183 | -28.5% |
| Other amounts payable | 47/48 | €686 | €764 | +€78 | +11.3% |
| Non-recurring operating income | 76A | €226 | €671 | +€445 | +197% |
| Remuneration, social security and pensions | 62 | €48,220 | €47,859 | -€361 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,871 | €5,642 | -€1,229 | -17.9% |
| Other operating charges | 640/8 | €224 | €2,389 | +€2,165 | +967% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €29,560 | €53,325 | +€23,765 | +80.4% |
| Operating profit (loss) | 9901 | -€25,755 | -€2,566 | +€23,189 | +90.0% |
| Financial income | 75/76B | €133 | €98 | -€35 | -26.2% |
| Recurring financial income | 75 | €133 | €98 | -€35 | -26.2% |
| Financial charges | 65/66B | €515 | €609 | +€94 | +18.3% |
| Recurring financial charges | 65 | €515 | €609 | +€94 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,137 | -€3,077 | +€23,060 | +88.2% |
| Profit (loss) for the period | 9904 | -€26,137 | -€3,077 | +€23,060 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,137 | -€3,077 | +€23,060 | +88.2% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.