BUILD CLEAN: what changed
Two fiscal 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 CLEAN
Largest movements
- Receivables within one year -€40,564
down €40,564 (-17.2%), from €235,664 to €195,100
of which Trade receivables: -€33,531
- Tangible fixed assets +€7,657
up €7,657 (+11.8%), from €65,108 to €72,766
of which Furniture and vehicles: +€7,567
- Cash -€5,271
down €5,271 (-57.7%), from €9,142 to €3,871
mainly Investment in fixed assets (net) (-€51,115) and Accrued charges and deferred income (-€34,647)
- Accrued charges and deferred income -€34,647
no longer reported in 2025 (was €34,647)
- Trade debts -€23,514
down €23,514 (-70.2%), from €33,514 to €10,000
- Current portion of long-term debt +€11,670
up €11,670 (+60.4%), from €19,315 to €30,985
- Short-term financial debts -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Profit (loss) carried forward +€9,349
up €9,349 (+6.0%), from €155,798 to €165,146
- Depreciation +€14,324
up €14,324 (+49.2%), from €29,134 to €43,457
- Staff costs -€13,021
down €13,021 (-85.9%), from €15,159 to €2,138
- Gross operating margin -€12,386
down €12,386 (-14.5%), from €85,405 to €73,018
- Financial charges -€6,969
down €6,969 (-63.3%), from €11,008 to €4,039
- Taxes -€2,373
down €2,373 (-17.1%), from €13,855 to €11,482
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 | €314,176 | €274,757 | -€39,419 | -12.5% |
| Fixed assets | 21/28 | €67,630 | €75,287 | +€7,657 | +11.3% |
| Tangible fixed assets | 22/27 | €65,108 | €72,766 | +€7,657 | +11.8% |
| Plant, machinery and equipment | 23 | €198 | €288 | +€90 | +45.6% |
| Furniture and vehicles | 24 | €64,911 | €72,478 | +€7,567 | +11.7% |
| Financial fixed assets | 28 | €2,521 | €2,521 | = | 0.0% |
| Current assets | 29/58 | €246,547 | €199,470 | -€47,076 | -19.1% |
| Stocks and contracts in progress | 3 | €520 | €500 | -€20 | -3.8% |
| Stocks | 30/36 | €520 | €500 | -€20 | -3.8% |
| Amounts receivable within one year | 40/41 | €235,664 | €195,100 | -€40,564 | -17.2% |
| Trade receivables | 40 | €222,598 | €189,067 | -€33,531 | -15.1% |
| Other amounts receivable | 41 | €13,065 | €6,032 | -€7,033 | -53.8% |
| Cash at bank and in hand | 54/58 | €9,142 | €3,871 | -€5,271 | -57.7% |
| Deferred charges and accrued income | 490/1 | €1,221 | - | -€1,221 | |
| Total equity and liabilities | 10/49 | €314,176 | €274,757 | -€39,419 | -12.5% |
| Equity | 10/15 | €163,858 | €173,206 | +€9,349 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,798 | €165,146 | +€9,349 | +6.0% |
| Amounts payable | 17/49 | €150,319 | €101,551 | -€48,768 | -32.4% |
| Amounts payable after more than one year | 17 | €23,069 | €28,450 | +€5,381 | +23.3% |
| Financial debts | 170/4 | €23,069 | €28,450 | +€5,381 | +23.3% |
| Amounts payable within one year | 42/48 | €92,603 | €73,101 | -€19,501 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €19,315 | €30,985 | +€11,670 | +60.4% |
| Financial debts | 43 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Credit institutions | 430/8 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Trade debts | 44 | €33,514 | €10,000 | -€23,514 | -70.2% |
| Suppliers | 440/4 | €33,514 | €10,000 | -€23,514 | -70.2% |
| Taxes, remuneration and social security | 45 | €22,266 | €21,636 | -€629 | -2.8% |
| Taxes | 450/3 | €12,538 | €15,336 | +€2,799 | +22.3% |
| Remuneration and social security | 454/9 | €9,728 | €6,300 | -€3,428 | -35.2% |
| Other amounts payable | 47/48 | €2,508 | €5,480 | +€2,972 | +118.5% |
| Accrued charges and deferred income | 492/3 | €34,647 | - | -€34,647 | |
| Remuneration, social security and pensions | 62 | €15,159 | €2,138 | -€13,021 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,134 | €43,457 | +€14,324 | +49.2% |
| Other operating charges | 640/8 | €937 | €2,554 | +€1,616 | +172.4% |
| Gross operating margin | 9900 | €85,405 | €73,018 | -€12,386 | -14.5% |
| Operating profit (loss) | 9901 | €40,175 | €24,869 | -€15,306 | -38.1% |
| Financial charges | 65/66B | €11,008 | €4,039 | -€6,969 | -63.3% |
| Recurring financial charges | 65 | €11,008 | €4,039 | -€6,969 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | €29,167 | €20,830 | -€8,337 | -28.6% |
| Income taxes | 67/77 | €13,855 | €11,482 | -€2,373 | -17.1% |
| Profit (loss) for the period | 9904 | €15,312 | €9,349 | -€5,963 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,312 | €9,349 | -€5,963 | -38.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.