BO BUILD & CO: 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.
BO BUILD & CO
Largest movements
- Cash +€14,371
up €14,371 (+17.4%), from €82,589 to €96,960
mainly Receivables within one year (+€6,559) and Depreciation (+€5,640)
- Receivables within one year -€6,559
down €6,559 (-60.0%), from €10,928 to €4,368
of which Trade receivables: -€6,167
- Tangible fixed assets -€5,640
down €5,640 (-78.1%), from €7,222 to €1,582
of which Furniture and vehicles: -€4,087
- Reserves +€4,578
up €4,578 (+5.0%), from €91,166 to €95,744
of which Distributable reserves: +€4,578
- Current portion of long-term debt -€1,257
no longer reported in 2025 (was €1,257)
- Gross operating margin +€16,513
up €16,513, from -€5,507 to €11,007
- Other operating charges -€378
down €378 (-53.4%), from €708 to €330
- Financial charges +€139
up €139 (+43.3%), from €320 to €459
- Taxes -€116
no longer reported in 2025 (was €116)
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 | €100,739 | €103,660 | +€2,921 | +2.9% |
| Fixed assets | 21/28 | €7,222 | €1,582 | -€5,640 | -78.1% |
| Tangible fixed assets | 22/27 | €7,222 | €1,582 | -€5,640 | -78.1% |
| Furniture and vehicles | 24 | €4,927 | €840 | -€4,087 | -83.0% |
| Other tangible fixed assets | 26 | €2,296 | €742 | -€1,553 | -67.7% |
| Current assets | 29/58 | €93,517 | €102,078 | +€8,561 | +9.2% |
| Amounts receivable within one year | 40/41 | €10,928 | €4,368 | -€6,559 | -60.0% |
| Trade receivables | 40 | €9,971 | €3,804 | -€6,167 | -61.9% |
| Other amounts receivable | 41 | €956 | €564 | -€392 | -41.0% |
| Cash at bank and in hand | 54/58 | €82,589 | €96,960 | +€14,371 | +17.4% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €100,739 | €103,660 | +€2,921 | +2.9% |
| Equity | 10/15 | €97,366 | €101,944 | +€4,578 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,166 | €95,744 | +€4,578 | +5.0% |
| Tax-exempt reserves | 132 | €538 | €538 | = | 0.0% |
| Distributable reserves | 133 | €90,628 | €95,205 | +€4,578 | +5.1% |
| Amounts payable | 17/49 | €3,373 | €1,716 | -€1,657 | -49.1% |
| Amounts payable within one year | 42/48 | €3,373 | €1,716 | -€1,657 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €1,257 | - | -€1,257 | |
| Trade debts | 44 | €1,320 | €937 | -€383 | -29.0% |
| Suppliers | 440/4 | €1,320 | €937 | -€383 | -29.0% |
| Other amounts payable | 47/48 | €796 | €779 | -€17 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,640 | €5,640 | = | 0.0% |
| Other operating charges | 640/8 | €708 | €330 | -€378 | -53.4% |
| Gross operating margin | 9900 | -€5,507 | €11,007 | +€16,513 | |
| Operating profit (loss) | 9901 | -€11,855 | €5,037 | +€16,891 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €320 | €459 | +€139 | +43.3% |
| Recurring financial charges | 65 | €320 | €459 | +€139 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,163 | €4,578 | +€16,741 | |
| Income taxes | 67/77 | €116 | - | -€116 | |
| Profit (loss) for the period | 9904 | -€12,279 | €4,578 | +€16,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,279 | €4,578 | +€16,857 |
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 28 October 2026 via checked.be.