Build 4 People: 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.
Build 4 People
Largest movements
- Cash +€38,292
up €38,292 (+2,553%), from €1,500 to €39,792
mainly Net result for the year (+€31,477) and Receivables within one year (+€20,635)
- Receivables within one year -€20,635
down €20,635 (-38.1%), from €54,132 to €33,496
of which Trade receivables: -€31,122
- Receivables after one year +€13,000
new in 2025: €13,000
- Reserves +€31,477
up €31,477 (+139%), from €22,675 to €54,152
- Tax, wage and social debts +€13,278
up €13,278 (+82.3%), from €16,128 to €29,406
- Trade debts -€12,978
down €12,978 (-91.3%), from €14,207 to €1,230
- Other debts -€1,121
down €1,121 (-100%), from €1,121 to €0
- Gross operating margin +€13,241
up €13,241 (+42.1%), from €31,486 to €44,727
- Taxes +€4,303
up €4,303 (+55.4%), from €7,763 to €12,066
- Other operating charges +€472
up €472 (+97.5%), from €484 to €956
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 | €55,632 | €86,288 | +€30,657 | +55.1% |
| Current assets | 29/58 | €55,632 | €86,288 | +€30,657 | +55.1% |
| Amounts receivable after more than one year | 29 | - | €13,000 | +€13,000 | |
| Trade receivables | 290 | - | €13,000 | +€13,000 | |
| Amounts receivable within one year | 40/41 | €54,132 | €33,496 | -€20,635 | -38.1% |
| Trade receivables | 40 | €53,987 | €22,864 | -€31,122 | -57.6% |
| Other amounts receivable | 41 | €145 | €10,632 | +€10,487 | +7,232% |
| Cash at bank and in hand | 54/58 | €1,500 | €39,792 | +€38,292 | +2,553% |
| Total equity and liabilities | 10/49 | €55,632 | €86,288 | +€30,657 | +55.1% |
| Equity | 10/15 | €24,175 | €55,652 | +€31,477 | +130% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €22,675 | €54,152 | +€31,477 | +139% |
| Distributable reserves | 133 | €22,675 | €54,152 | +€31,477 | +139% |
| Amounts payable | 17/49 | €31,457 | €30,636 | -€821 | -2.6% |
| Amounts payable within one year | 42/48 | €31,457 | €30,636 | -€821 | -2.6% |
| Trade debts | 44 | €14,207 | €1,230 | -€12,978 | -91.3% |
| Suppliers | 440/4 | €14,207 | €1,230 | -€12,978 | -91.3% |
| Taxes, remuneration and social security | 45 | €16,128 | €29,406 | +€13,278 | +82.3% |
| Taxes | 450/3 | €16,128 | €29,406 | +€13,278 | +82.3% |
| Other amounts payable | 47/48 | €1,121 | €0 | -€1,121 | -100% |
| Remuneration, social security and pensions | 62 | €564 | €415 | -€150 | -26.5% |
| Other operating charges | 640/8 | €484 | €956 | +€472 | +97.5% |
| Gross operating margin | 9900 | €31,486 | €44,727 | +€13,241 | +42.1% |
| Operating profit (loss) | 9901 | €30,438 | €43,357 | +€12,918 | +42.4% |
| Financial income | 75/76B | - | €284 | +€284 | |
| Recurring financial income | 75 | - | €284 | +€284 | |
| Financial charges | 65/66B | €0 | €97 | +€97 | +64,607% |
| Recurring financial charges | 65 | €0 | €97 | +€97 | +64,607% |
| Profit (loss) for the period before taxes | 9903 | €30,438 | €43,544 | +€13,106 | +43.1% |
| Income taxes | 67/77 | €7,763 | €12,066 | +€4,303 | +55.4% |
| Profit (loss) for the period | 9904 | €22,675 | €31,477 | +€8,803 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,675 | €31,477 | +€8,803 | +38.8% |
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.