Build & Beyond: 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 & Beyond
Largest movements
- Tangible fixed assets +€17,212
new in 2025: €17,212
- Receivables within one year -€15,679
down €15,679 (-43.1%), from €36,397 to €20,718
of which Trade receivables: -€25,600
- Receivables after one year -€14,224
down €14,224 (-26.8%), from €52,997 to €38,773
- Cash +€11,861
up €11,861 (+847.8%), from €1,399 to €13,260
mainly Trade debts (+€20,890) and Receivables within one year (+€15,679)
- Trade debts +€20,890
up €20,890 (+39.8%), from €52,490 to €73,380
- Profit (loss) carried forward -€17,099
down €17,099 (-64.4%), from €26,536 to €9,437
- Tax, wage and social debts -€4,621
down €4,621 (-91.5%), from €5,050 to €429
- Gross operating margin -€16,980
down €16,980, from €1,541 to -€15,439
- Financial income -€1,382
down €1,382 (-81.0%), from €1,706 to €324
- Depreciation +€1,268
new in 2025: €1,268
- Taxes -€359
down €359 (-91.1%), from €394 to €35
- Other operating charges -€247
down €247 (-38.2%), from €647 to €400
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 | €91,076 | €90,246 | -€830 | -0.9% |
| Fixed assets | 21/28 | €283 | €17,495 | +€17,212 | +6082.0% |
| Tangible fixed assets | 22/27 | - | €17,212 | +€17,212 | |
| Furniture and vehicles | 24 | - | €17,212 | +€17,212 | |
| Financial fixed assets | 28 | €283 | €283 | = | 0.0% |
| Current assets | 29/58 | €90,793 | €72,751 | -€18,042 | -19.9% |
| Amounts receivable after more than one year | 29 | €52,997 | €38,773 | -€14,224 | -26.8% |
| Other amounts receivable | 291 | €52,997 | €38,773 | -€14,224 | -26.8% |
| Amounts receivable within one year | 40/41 | €36,397 | €20,718 | -€15,679 | -43.1% |
| Trade receivables | 40 | €36,000 | €10,400 | -€25,600 | -71.1% |
| Other amounts receivable | 41 | €397 | €10,318 | +€9,921 | +2499.0% |
| Cash at bank and in hand | 54/58 | €1,399 | €13,260 | +€11,861 | +847.8% |
| Total equity and liabilities | 10/49 | €91,076 | €90,246 | -€830 | -0.9% |
| Equity | 10/15 | €33,536 | €16,437 | -€17,099 | -51.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,536 | €9,437 | -€17,099 | -64.4% |
| Amounts payable | 17/49 | €57,540 | €73,809 | +€16,269 | +28.3% |
| Amounts payable within one year | 42/48 | €57,540 | €73,809 | +€16,269 | +28.3% |
| Trade debts | 44 | €52,490 | €73,380 | +€20,890 | +39.8% |
| Suppliers | 440/4 | €52,490 | €73,380 | +€20,890 | +39.8% |
| Taxes, remuneration and social security | 45 | €5,050 | €429 | -€4,621 | -91.5% |
| Taxes | 450/3 | €5,050 | €429 | -€4,621 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,268 | +€1,268 | |
| Other operating charges | 640/8 | €647 | €400 | -€247 | -38.2% |
| Non-recurring operating charges | 66A | €682 | - | -€682 | |
| Gross operating margin | 9900 | €1,541 | -€15,439 | -€16,980 | |
| Operating profit (loss) | 9901 | €212 | -€17,107 | -€17,319 | |
| Financial income | 75/76B | €1,706 | €324 | -€1,382 | -81.0% |
| Recurring financial income | 75 | €1,706 | €324 | -€1,382 | -81.0% |
| Financial charges | 65/66B | €207 | €281 | +€74 | +35.7% |
| Recurring financial charges | 65 | €207 | €281 | +€74 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €1,711 | -€17,064 | -€18,775 | |
| Income taxes | 67/77 | €394 | €35 | -€359 | -91.1% |
| Profit (loss) for the period | 9904 | €1,317 | -€17,099 | -€18,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,317 | -€17,099 | -€18,416 |
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.