Build & Design Concept: what changed
Build & Design Concept
Largest movements
- Tangible fixed assets -€16,039
down €16,039 (-24.5%), from €65,481 to €49,441
of which Furniture and vehicles: -€9,999
- Receivables within one year +€13,880
up €13,880 (+219%), from €6,343 to €20,223
of which Trade receivables: +€15,161
- Cash +€1,050
up €1,050 (+6.9%), from €15,247 to €16,297
mainly Depreciation (+€16,039) and Tax, wage and social debts (+€2,241)
- Debts after one year -€4,036
down €4,036 (-35.0%), from €11,542 to €7,506
- Tax, wage and social debts +€2,241
up €2,241 (+34.3%), from €6,535 to €8,776
- Reserves +€1,844
up €1,844 (+5.4%), from €34,193 to €36,037
of which Distributable reserves: +€1,844
- Gross operating margin -€4,103
down €4,103 (-16.7%), from €24,532 to €20,429
- Taxes -€984
down €984 (-43.5%), from €2,265 to €1,281
- Depreciation +€839
up €839 (+5.5%), from €15,201 to €16,039
- Financial income +€700
up €700 (+259,304%), from €0 to €700
- Financial charges -€386
down €386 (-19.6%), from €1,972 to €1,585
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 | €88,471 | €87,962 | -€509 | -0.6% |
| Fixed assets | 21/28 | €65,481 | €49,441 | -€16,039 | -24.5% |
| Tangible fixed assets | 22/27 | €65,481 | €49,441 | -€16,039 | -24.5% |
| Furniture and vehicles | 24 | €16,850 | €6,851 | -€9,999 | -59.3% |
| Other tangible fixed assets | 26 | €48,630 | €42,590 | -€6,040 | -12.4% |
| Current assets | 29/58 | €22,990 | €38,520 | +€15,530 | +67.6% |
| Amounts receivable within one year | 40/41 | €6,343 | €20,223 | +€13,880 | +219% |
| Trade receivables | 40 | €4,609 | €19,770 | +€15,161 | +329% |
| Other amounts receivable | 41 | €1,734 | €454 | -€1,281 | -73.8% |
| Cash at bank and in hand | 54/58 | €15,247 | €16,297 | +€1,050 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,400 | €2,000 | +€600 | +42.9% |
| Total equity and liabilities | 10/49 | €88,471 | €87,962 | -€509 | -0.6% |
| Equity | 10/15 | €52,743 | €54,587 | +€1,844 | +3.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €34,193 | €36,037 | +€1,844 | +5.4% |
| Non-distributable reserves | 130/1 | €1,043 | €1,043 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,043 | €1,043 | = | 0.0% |
| Distributable reserves | 133 | €33,150 | €34,994 | +€1,844 | +5.6% |
| Amounts payable | 17/49 | €35,728 | €33,375 | -€2,353 | -6.6% |
| Amounts payable after more than one year | 17 | €11,542 | €7,506 | -€4,036 | -35.0% |
| Financial debts | 170/4 | €11,542 | €7,506 | -€4,036 | -35.0% |
| Amounts payable within one year | 42/48 | €23,319 | €25,002 | +€1,683 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €3,863 | €4,036 | +€174 | +4.5% |
| Trade debts | 44 | €1,288 | €421 | -€867 | -67.3% |
| Suppliers | 440/4 | €1,288 | €421 | -€867 | -67.3% |
| Taxes, remuneration and social security | 45 | €6,535 | €8,776 | +€2,241 | +34.3% |
| Taxes | 450/3 | €6,535 | €8,776 | +€2,241 | +34.3% |
| Other amounts payable | 47/48 | €11,633 | €11,769 | +€136 | +1.2% |
| Accrued charges and deferred income | 492/3 | €867 | €867 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,201 | €16,039 | +€839 | +5.5% |
| Other operating charges | 640/8 | €162 | €380 | +€218 | +134% |
| Gross operating margin | 9900 | €24,532 | €20,429 | -€4,103 | -16.7% |
| Operating profit (loss) | 9901 | €9,168 | €4,010 | -€5,159 | -56.3% |
| Financial income | 75/76B | €0 | €700 | +€700 | +259,304% |
| Recurring financial income | 75 | €0 | €700 | +€700 | +259,304% |
| Financial charges | 65/66B | €1,972 | €1,585 | -€386 | -19.6% |
| Recurring financial charges | 65 | €1,972 | €1,585 | -€386 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €7,197 | €3,125 | -€4,072 | -56.6% |
| Income taxes | 67/77 | €2,265 | €1,281 | -€984 | -43.5% |
| Profit (loss) for the period | 9904 | €4,932 | €1,844 | -€3,088 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,932 | €1,844 | -€3,088 | -62.6% |
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 7 November 2026 via checked.be.