BUILD & DELIVER GROUP: what changed
BUILD & DELIVER GROUP
Largest movements
- Receivables within one year +€15,104
up €15,104 (+75.8%), from €19,923 to €35,028
of which Other amounts receivable: +€10,663
- Cash +€568
up €568 (+623%), from €91 to €659
mainly Trade debts (+€13,359) and Tax, wage and social debts (+€2,306)
- Trade debts +€13,359
up €13,359 (+1,038%), from €1,287 to €14,646
- Tax, wage and social debts +€2,306
up €2,306 (+58.3%), from €3,959 to €6,265
- Reserves +€398
up €398 (+2.7%), from €14,502 to €14,899
- Purchases and services +€76,270
new in 2025: €76,270
- Turnover +€72,354
new in 2025: €72,354
- Financial income -€2,734
down €2,734 (-80.4%), from €3,402 to €668
of which Non-recurring financial income: -€2,634
- Financial charges +€1,885
up €1,885 (+232%), from €812 to €2,698
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,247 | €37,310 | +€16,063 | +75.6% |
| Fixed assets | 21/28 | €171 | €419 | +€248 | +146% |
| Tangible fixed assets | 22/27 | €171 | €419 | +€248 | +146% |
| Plant, machinery and equipment | 23 | €171 | €0 | -€171 | -100% |
| Furniture and vehicles | 24 | €0 | €419 | +€419 | |
| Current assets | 29/58 | €21,077 | €36,891 | +€15,815 | +75.0% |
| Amounts receivable within one year | 40/41 | €19,923 | €35,028 | +€15,104 | +75.8% |
| Trade receivables | 40 | €7,198 | €11,639 | +€4,441 | +61.7% |
| Other amounts receivable | 41 | €12,725 | €23,389 | +€10,663 | +83.8% |
| Cash at bank and in hand | 54/58 | €91 | €659 | +€568 | +623% |
| Deferred charges and accrued income | 490/1 | €1,062 | €1,205 | +€142 | +13.4% |
| Total equity and liabilities | 10/49 | €21,247 | €37,310 | +€16,063 | +75.6% |
| Equity | 10/15 | €16,002 | €16,399 | +€398 | +2.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €14,502 | €14,899 | +€398 | +2.7% |
| Distributable reserves | 133 | €14,502 | €14,899 | +€398 | +2.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,246 | €20,911 | +€15,665 | +299% |
| Amounts payable within one year | 42/48 | €5,246 | €20,911 | +€15,665 | +299% |
| Trade debts | 44 | €1,287 | €14,646 | +€13,359 | +1,038% |
| Suppliers | 440/4 | €1,287 | €14,646 | +€13,359 | +1,038% |
| Taxes, remuneration and social security | 45 | €3,959 | €6,265 | +€2,306 | +58.3% |
| Taxes | 450/3 | €3,959 | €6,265 | +€2,306 | +58.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €72,354 | +€72,354 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €76,270 | +€76,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €196 | -€62 | -24.0% |
| Other operating charges | 640/8 | €776 | €838 | +€62 | +7.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,016 | €5,458 | +€442 | +8.8% |
| Operating profit (loss) | 9901 | €3,983 | €4,425 | +€442 | +11.1% |
| Financial income | 75/76B | €3,402 | €668 | -€2,734 | -80.4% |
| Recurring financial income | 75 | €768 | €668 | -€100 | -13.0% |
| Non-recurring financial income | 76B | €2,634 | €0 | -€2,634 | -100% |
| Financial charges | 65/66B | €812 | €2,698 | +€1,885 | +232% |
| Recurring financial charges | 65 | €812 | €2,698 | +€1,885 | +232% |
| Profit (loss) for the period before taxes | 9903 | €6,573 | €2,395 | -€4,177 | -63.6% |
| Income taxes | 67/77 | €2,196 | €1,997 | -€199 | -9.1% |
| Profit (loss) for the period | 9904 | €4,376 | €398 | -€3,978 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,376 | €398 | -€3,978 | -90.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.