BUILD ADDICT: 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 ADDICT
Largest movements
- Cash -€221,530
down €221,530 (-71.3%), from €310,627 to €89,098
mainly Accrued charges and deferred income (-€170,392) and Net result for the year (-€87,782)
- Receivables within one year +€36,870
up €36,870 (+7.5%), from €490,027 to €526,897
of which Trade receivables: +€91,059
- Deferred charges and accrued income -€25,418
down €25,418 (-46.9%), from €54,191 to €28,774
- Accrued charges and deferred income -€170,392
down €170,392 (-99.9%), from €170,517 to €125
- Profit (loss) carried forward -€87,782
down €87,782 (-25.0%), from €351,467 to €263,686
- Trade debts +€70,442
up €70,442 (+26.5%), from €266,061 to €336,503
- Tax, wage and social debts -€22,840
down €22,840 (-52.2%), from €43,766 to €20,926
of which Remuneration and social security: -€29,219
- Write-downs -€12,422
no longer reported in 2025 (was €12,422)
- Staff costs -€8,655
down €8,655 (-6.0%), from €145,399 to €136,744
- Gross operating margin -€8,195
down €8,195 (-12.1%), from €67,449 to €59,254
- Financial charges -€1,989
down €1,989 (-67.5%), from €2,948 to €960
- Depreciation +€1,865
up €1,865 (+35.6%), from €5,245 to €7,110
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 | €881,811 | €671,240 | -€210,571 | -23.9% |
| Fixed assets | 21/28 | €26,965 | €26,472 | -€493 | -1.8% |
| Tangible fixed assets | 22/27 | €20,602 | €20,109 | -€493 | -2.4% |
| Furniture and vehicles | 24 | €7,435 | €8,752 | +€1,316 | +17.7% |
| Other tangible fixed assets | 26 | €13,167 | €11,357 | -€1,810 | -13.7% |
| Financial fixed assets | 28 | €6,363 | €6,363 | = | 0.0% |
| Current assets | 29/58 | €854,846 | €644,769 | -€210,077 | -24.6% |
| Amounts receivable within one year | 40/41 | €490,027 | €526,897 | +€36,870 | +7.5% |
| Trade receivables | 40 | €424,158 | €515,217 | +€91,059 | +21.5% |
| Other amounts receivable | 41 | €65,869 | €11,680 | -€54,189 | -82.3% |
| Cash at bank and in hand | 54/58 | €310,627 | €89,098 | -€221,530 | -71.3% |
| Deferred charges and accrued income | 490/1 | €54,191 | €28,774 | -€25,418 | -46.9% |
| Total equity and liabilities | 10/49 | €881,811 | €671,240 | -€210,571 | -23.9% |
| Equity | 10/15 | €401,467 | €313,686 | -€87,782 | -21.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €351,467 | €263,686 | -€87,782 | -25.0% |
| Amounts payable | 17/49 | €480,344 | €357,555 | -€122,789 | -25.6% |
| Amounts payable within one year | 42/48 | €309,827 | €357,430 | +€47,603 | +15.4% |
| Trade debts | 44 | €266,061 | €336,503 | +€70,442 | +26.5% |
| Suppliers | 440/4 | €266,061 | €336,503 | +€70,442 | +26.5% |
| Taxes, remuneration and social security | 45 | €43,766 | €20,926 | -€22,840 | -52.2% |
| Taxes | 450/3 | €14,547 | €20,926 | +€6,380 | +43.9% |
| Remuneration and social security | 454/9 | €29,219 | - | -€29,219 | |
| Accrued charges and deferred income | 492/3 | €170,517 | €125 | -€170,392 | -99.9% |
| Remuneration, social security and pensions | 62 | €145,399 | €136,744 | -€8,655 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,245 | €7,110 | +€1,865 | +35.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,422 | - | -€12,422 | |
| Other operating charges | 640/8 | €2,493 | €2,221 | -€272 | -10.9% |
| Gross operating margin | 9900 | €67,449 | €59,254 | -€8,195 | -12.1% |
| Operating profit (loss) | 9901 | -€98,110 | -€86,821 | +€11,290 | +11.5% |
| Financial income | 75/76B | €1 | €242 | +€241 | +25101.0% |
| Recurring financial income | 75 | €1 | €242 | +€241 | +25101.0% |
| Financial charges | 65/66B | €2,948 | €960 | -€1,989 | -67.5% |
| Recurring financial charges | 65 | €2,948 | €960 | -€1,989 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | -€101,058 | -€87,539 | +€13,519 | +13.4% |
| Income taxes | 67/77 | €272 | €243 | -€29 | -10.8% |
| Profit (loss) for the period | 9904 | -€101,330 | -€87,782 | +€13,549 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€101,330 | -€87,782 | +€13,549 | +13.4% |
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 11 October 2026 via checked.be.